CDSSG04110 - Navigating the Tariff, Step 1 - Finding the right Declaration Category and identifying the data set

This Navigation Step walks the user through identifying the Declaration Category to be used for the customs declaration or Customs Clearance Request (CCR). This is the most crucial step in the whole process.

It is important to ensure the correct Navigation Guide is used for the type of movement being made. Declaration Categories or Data Sets can be accessed from the Navigation Guide, Step 1. These Guides point the user at the relevant appendix to select the declaration category (data set) for the type of movement being made.

• Navigate the Declaration Completion Instructions for Imports
• Navigate the Declaration Completion Instructions for Exports
• Navigate the Declaration Completion Instructions for Import Customs Clearance Requests (CCRs)
• Navigate the Declaration Completion Instructions for Exports Customs Clearance Requests (CCRs)
• Navigate the Declaration Completion Instructions for Final Supplementary Declarations (FSDs)

Declaration Categories are the data sets that are used to make the customs declaration or customs clearance request (CCR).

If the wrong declaration category is selected, the wrong data elements will be submitted to CDS and the wrong instructions will be used when completing the specific data elements.

If this step is completed incorrectly everything that happens afterwards in the process will also be wrong.

Declaration Category Data Sets can be found for the specific Movement Type in:

• Appendix 21: Import Customs Declarations
• Appendix 22: Export Customs Declarations
• Appendices 23 A and B: Import Customs Clearance Requests and Import Entry in Declarants Records Notification of Presentation (EIDR NOP)
• Appendices 23 C and D: Export Customs Clearance Requests and Export EIDR NOPs
• Appendix 24: Final Supplementary Declarations for Imports

More guidance on selecting Declaration Categories:

More information on Declaration Categories can be found in:

• Section CDSSG04120 for how to find the declaration categories in the UK Trade Tariff, CDS Volume 3 and
• Section CDSSG06000 in the Step-By-Guide, Step 1 which explains to users how to identify the correct declaration category and how to identify the required data set for the customs declaration or customs clearance request (CCR).

Reminder:

The Import Customs Clearance Requests (inventory imports) and Export Customs Clearance Requests (inventory exports) collections are for use where no written import or export customs declaration is required to release the goods. These should not be used for inventory linked clearances where a written import or export customs declaration is required. These are used for Customs Clearance Requests (CCRs - formerly referred to as C21s) and Entry in Declarants Records Notifications of Presentations (EIDR NOPs)

Inventory linked import and export customs declarations should be completed using the imports or exports tariff collections. The inventory reference number is declared in DE 2/1 for those types of customs declaration.