CDSSG06050 - Step-By-Step Guide, Step 1 - CDS Declaration Category and Data Set: Country of Dispatch or Destination
For goods being imported to or removed from Northern Ireland:
Goods being entered to certain customs procedures that are being dispatched to or from an EU Special Fiscal Territory (e.g., Canary Islands) or Territory with which the EU has formed a Customs Union (e.g., Turkey) may need to use a different declaration category.
An H5 Declaration Category is used to declare goods:
- Being dispatched from an EU Special Fiscal Territory or Territory with which the EU has formed a Customs Union
- Being entered using a standard declaration or supplementary declaration
- To Requested Procedures 07, 40, 42 and 61. (Please see section CDSSG09000 for more details on these codes)
A B4 Declaration Category is used to declare goods:
- Being dispatched to an EU Special Fiscal Territory or Territory with which the EU has formed a Customs Union
- Being declared using a standard declaration or supplementary declaration
- To Requested Procedures 10, 23 and 31. (Please see section CDSSG09000 for more details on these codes)
For goods being imported to or removed from Great Britain:
Goods being entered to certain customs procedures that are being dispatched to or from a UK Special Fiscal Territory (Channel Islands) may need to use a different declaration category.
An H5 Declaration Category is used to declare goods:
- Being dispatched from a UK Special Fiscal Territory
- Being entered using a standard declaration or supplementary declaration
- To Requested Procedures 07, 40, 42 and 61. (Please see section CDSSG09000 for more details on these codes)
A B4 Declaration Category is used to declare goods:
- Being dispatched to a UK Special Fiscal Territory
- Being declared using a standard declaration or supplementary declaration
- To Requested Procedures 10, 23 and 31. (Please see section CDSSG09000 for more details on these codes)