CDSSG07060 - Step-By-Step Guide, Step 2 - Understanding CDS Declaration Data Elements: Data Element Declaration Completion Instructions
Where no specific rules for the data element apply within the Procedure Code (Appendix 1) and Additional Procedure Code (Appendix 2) completion notes, then the main Declaration Completion Instructions appropriate to the type of movement being made should be used.
Within the main Declaration Completion Instructions, certain data elements may include specific rules on how the data element should be completed for a certain Declaration Category.
For example:
DE 5/12 at exports has different rules for a B4 Declaration Category. These Declaration Category specific rules take precedence over any rules shown in the ‘All Declaration Categories’ guidance notes for that data element and must be read first as they specify which office is to be used as the Office of Exit.
The completion instructions under the ‘All Declaration Categories’ heading provide guidance on how the Office of Exit should be declared and where to find the code lists to be used in this data element. They do not however amend the requirements shown in the B4 notes which specify which location is to be used.
DE 5/12 Customs Office of Exit (Box 29: office of exit)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | an8 | 1x | NA |
This data element is mandatory and must be completed in all cases, even where the Office of Export and Office of Exit are the same.
For Declaration Categories: B1, B2, C1 C&F and C1 B&E:
Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the customs territory of the Union.
For Declaration Categories B4:
Using the relevant Union code, enter the customs office by which is intended that the goods should leave for dispatch to the Special Fiscal Territory or Territory with which the EU has formed a Customs Union.
All Declaration Categories:
The UK Office of Exit codes may be found in Appendix 14: DE 5/12 UK Customs Offices List (COL) Codes. These should be used in DE 5/12 where the Office of Exit is in the UK.
For goods exiting via another Member State, the Office of Exit codes may be found in the EUs customs office list.
More Guidance on Declaration Completion Instructions
For more guidance on how to complete a customs declaration or Customs Clearance Request (CCR) using the Declaration Completion Instructions, please see CDSSG13000.