CDSSG04920 - Navigating the Tariff, Step 9 - Identifying the declaration Data Set
Using the relevant appendix for the declaration category chosen in Step 1 of the Step-By-Step Guide (CDSSG06000), users should review the data set tables to identify which data elements are required (please see section CDSSG07000 for more details).
The following key is used within the data set tables to identify which data elements are required and at what level of detail the information should be provided (i.e., shipment or goods level)
Data Set Tables Key
| Symbol | Symbols in the cells - Symbol description |
|---|---|
| A | Mandatory: data required by every Member State or data for which the UK has opted to mandate as always required |
| C | Optional for economic operators: data that economic operators may decide to supply |
| D | Dependant on Customs declaration scenario e.g. Procedure Code, Method of Payment etc. |
| X | Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned |
| Y | Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared items of goods |
Data Set Tables
The Data Set tables then identify for each individual data element whether it is required and if it should be declared at header (shipment level) or item level (goods level). They also provide reading nots to assist in understanding when certain information is required.
| SAD Box No. | DE No. | Data Element (DE) name | Symbol | Note | |
|---|---|---|---|---|---|
| 37 | 1/11 | Additional Procedure | A | X | |
| 40 | 2/1 | Simplified declaration/Previous documents | A | X, Y | |
| 44 | 2/2 | Additional information | D | X, Y | [7] Only AI Code RRS01 may be declared at Header level |
| 44 | 2/3 | Documents produced, certificates and authorisations, additional references. | D | X | [7] |
| 44 | 2/4 | Reference number/UCR | C | X, Y | |
| 2/5 | LRN | A | Y |
Reading Notes
Where the data element is shown as ‘D’ for Dependent, users should consult the associated reading notes for guidance on the circumstances in which the data element is required.
Reading Note 7:
- Enter any Union or National codes which apply to the Procedure or Commodity code – see the appropriate Appendix contained in UK Trade Tariff, Volume 2 or UK Trade Tariff, CDS Volume 3
Declaration Completion Instructions
Users should also refer to the appropriate Declaration Completion Instructions, for the specific Movement Type being used, for more information and guidance on each data element and the circumstances in which it is required. For example, DE 2/1 (Previous Documents) on an import customs declaration states:
All Declaration Categories:
This data element must always be completed to identify a previous declaration or previous document(s).
A previous declaration, or document, is identified by class, type, reference and the goods item number of the previous document. The goods item number element in D.E. 2/1 may be omitted where the previous document comprised a single goods item.
The Procedure Code completion notes in Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes give guidance on the codes expected to be used in specific circumstances for the procedure concerned. They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 3: D.E. 2/1: Previous Document Codes.