CDSSG04992 - Navigating the Tariff, Step 10 - Finding Guidance on CDS Code Lists

Combined Appendices 3 – 20 are combined code lists that apply, as appropriate, to all versions of the UK Trade Tariff, CDS Volume 3. For example, Appendix 3: DE 2/1 Previous Document Codes, contains the codes to be used for Imports, Exports and Customs Clearance Requests

Where reference to a particular Code list is required in order to complete a data element, the Declaration Completion Instructions will direct users to the relevant appendix. For example, DE 4/17:

All Declaration Categories:

The completion of D.E 4/17 is mandatory for all imports where the goods are:

• Entering a free circulation regime (including end use) or
• Where a claim to tariff preference or quotas is established upon entry to the customs procedure.

The 3-digit code indicates whether a reduction in, or relief from, import duty applies. This includes specific duties and other equivalent charges applicable to CAP goods. A definitive list of the combinations of these digits and their usage is provided in Appendix 12: D.E. 4/17: Preference Codes.