CDSSG04950 - Navigating the Tariff, Step 9 -Finding Data Element Completion Guidance

Users must ensure they use the correct Declaration Completion Instructions for the type of movement being made.

Movement Type	Declaration Completion Guide to be used
Written import customs declarations	Imports Tariff
Written export customs declarations	Exports Tariff
Import Customs Clearance Requests (CCR)	Inventory Imports Tariff
Export Customs Clearance Requests (CCR)	Inventory Exports Tariff
Final Supplementary Declaration Reports	FSD Tariff

Please note that although C21i EIDR NOPs and C21e EIDR NOPs use the Import and Export Procedure and Additional Procedure Code Completion Notes, the data sets and Declaration Completion Instructions from the Inventory Imports and Inventory Exports Tariff should be used to complete the customs clearance request (CCR).

Movement Type	Procedure/ Additional Procedure Codes	Declaration Completion Guide to be used
Import Entry in Declarants Records (EIDR) Notification of Presentation (NOP)	Imports Tariff	Inventory Imports Tariff
Export EIDR NOP	Exports Tariff	Inventory Exports Tariff

Where a Procedure Code or Additional Procedure Code’s completion notes include instructions on a specific data element, the rules in Appendix 1 and 2 take precedence and must be followed.

The guidance in Appendices 1 and 2 only covers those data elements that are directly impacted by the customs procedure being used. If the data element completion is not impacted by the procedure, then it will not be covered in the Appendix 1 and 2 guidance notes.

The Declaration Completion Instructions should only be used for the data elements that are covered within Appendices 1 and 2 to provide supplementary guidance, for example on format, general movement and legal requirements.

Where the declaration category and data set (identified in Steps 1 and 2 of the Step-By-Step Guide (CDSSG06000 – CDSSG07000) identifies additional data elements to be completed over and above those shown in the Appendix 1 and 2 Completion notes, the Declaration Completion Instructions should be used to determine the rules on how they should be completed.

Procedure Code Completion Notes

For example, 7100 procedure code guidance in Appendix 1 does not include instructions on any data elements between DE 2/7 and 3/39:

Identification of warehouse (D.E. 2/7):

Enter:

Warehouse type	Warehouse identifier
Codes:\nR (public type 1)\nS (public type 2)*\nT (public type 3)*\nU (private)	Followed by the warehouse reference number or warehouse ID.

* Warehouse types S and T may not be used with any warehouse ID with a country code of GB.

Holder of the authorisation identification number (D.E. 3/39):

Please refer to Appendix 6: D.E. 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse). The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in D.E. 2/3 against the appropriate document code.

Data Set Requirements

The data set shown in Declaration Category H2 (Appendix 2B) in the UK Trade Tariff, CDS Volume 3, includes data elements DE 3/15 – 3/21 and 3/37 within the data set. These would need to be reviewed in the Declaration Completion Instructions for Imports to identify if they were required and how they should be declared.

8	3/15	Importer	D	Y	[12]
8	3/16	Importer identification no	D	Y	[12a]
14	3/17	Declarant	C	Y
14	3/18	Declarant identification no	A	Y