CDSSG07040 - Step-By-Step Guide, Step 2 - Understanding CDS Declaration Data Elements: Identifying data requirements for the declaration

Combined Reading Notes

There are a set of combined reading notes that apply across all declaration categories in App 21-24.

Dependent data elements and Reading Notes:

Where a data element is shown as D for Dependent within the Declaration Category data set tables, you must check any notes shown against the data element to ensure you understand in what circumstances it may be required

• All data elements (DE) classed as Dependent indicated by a code ‘D’ will have an associated reading note
• The reading notes will specify in which circumstances the DE must be completed.
• Notes are also pointers to the Declaration Completion Instructions where there will be specific rules for the data elements dependencies.
• Notes may differ according to the specific Declaration Category being used, ensure you therefore read all notes appropriate to the data element to identify all circumstances that apply for that specific type of declaration. For example:

Declaration Category B1, data element 2/7 shows notes:

SAD H Box No.	DE No.	DE Name	Symbol		Note
49	2/7	Identification of warehouse	D	Y	[11] [11a]

Declaration Category C21e, data element 2/7 shows:

SAD H Box No.	DE No.	DE Name	Symbol		Notes
49	2/7	Identification of warehouse	D	Y	[11c]

Reading Notes:

A consolidated set of reading notes is provided that covers all data sets in Appendices 21 – 24.

These reading notes are expanded/ clarified within the relevant declaration completion guide which gives further guidance about when a particular data element is needed, how it is completed or specific circumstances for each declaration category.

For example, Appendix 21A (H1), DE 4/14 shows note [31]

SAD H Box No.	DE No.	DE Name	Symbol		Note
42	4/14	Item price/amount	D	X	[31]

Note [31] in the reading notes says:

Reading Note No	Reading Note Guidance
[31]	This data element is only to be completed as required by the Declaration Completion Guide, Procedure Code or Additional Procedure Code completion notes

The Imports Declaration Completion Instructions provides more information on the circumstances in which the data element requires completion.

Additional Procedure Code (D.E. 1/11) Codes E01 or E02:

This data element must not be completed for goods which have been entered under Simplified Procedure Value (SPV) or Standard Import Value (SIV).  It cannot therefore be used in conjunction with Additional Procedure Code E01 or E02 in D.E. 1/11.   (See Appendix 2A: D.E. 1/11: Additional Procedure Codes: Union Codes for details.)

Multiple reading notes for a single DE

Some Dependent data elements specify multiple reading notes. 

Where multiple reading notes are shown, all notes must be reviewed as some may override others, such as [46a] below

SAD H Box No.	DE No.	DE Name	Symbol		Note
20	4/1	Delivery terms	D	Y	[16] [20a] [31]

DE 4/1 Delivery Terms (Box 20: Delivery Terms)

Declaration Category I1 C&F:

• This data element is only required on a simplified declaration where a claim to a tariff quota is being made on the simplified declaration.
• Note 16: mandatory where method 1 is used
• Note 46a: Only required where a claim to quota is made

  Note 46a supersedes all other notes in this instance.  If no claim to quota is being made, the DE is not required, irrespective of whether method 1 is being used or not

  DE is only required for claims to quota that use method 1.

Reading Notes and Declaration Completion Guides:

Further clarification can be found within the detailed Declaration Completion Instructions for the appropriate type of movement.  This may assist users in understanding the circumstances in which a data element is required.

For example, Carrier on an Export declaration:

SAD H Box No.	DE No.	DE Name	Symbol		Note
	3/32	Carrier identification no.	D	Y	[12i] [53] [65] [66]

There are four reading notes applicable to this data element on most types of export declarations.

Reading Note No.	Reading Note Guidance
[12i]	Mandatory where a recognised Identification number is held or where DE 3/31 is not completed
[53]	This data element is not required on a supplementary declaration
[65]	This data element is only required on a combined EXS and pre- departure declaration.
[66]	This data element only requires completion where the Carrier differs from the Declarant declared in DE 3/18

To understand in which circumstances the data element is required it may be preferable to review the notes in the Declaration Completion Instructions to ensure it is fully understood when data element 3/32 is needed:

DE 3/32 Carrier Identification number

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, C1 C&F and C1 B&E	an..17	1x	NA

This data element is only required:

• on a combined EXS and pre-departure declaration and
• where the Carrier differs from the Declarant declared in DE 3/18

Additional Declaration type Y & Z (DE 1/2):

This data element is not required on a supplementary declaration.