CDSSG08010 - Step-By-Step Guide, Step 3 - the Commodity Code and the Customs Declaration (DEs 6/14 - 6/17): Declaring the Commodity Code

The full commodity code for CDS is 18 characters long. This is split into 4 parts across 4 separate data elements: DE 6/14, 6/15, 6/16 and 6/17

The length of the commodity code to be declared will depend on:

  • the types of goods you are declaring and
  • the type of declaration being made.

Data Element 6/14: Combined Nomenclature Code

This is the first 8-digits of the commodity code used for imports and exports that identifies the goods being declared. An 8-digit commodity code is mandatory on all CDS declarations with the exception of:

  • Customs Clearance Requests (CCR) where the goods are not subject to licences
  • Simplified Declarations (Regular Use) where the goods are not claiming a tariff quota
  • Simplified Declarations (Regular Use) where the goods are not controlled

Data Element 6/15: TARIC code

This is the 9th and 10th digits of the commodity code that provide additional granularity on the goods being declared and can affect the duty rates applicable to the goods.

This is only used on written import customs declarations. It is not used for:

  • H2 import declarations used to enter goods to a Customs Warehouse unless expressly stated in the Customs Warehousing authorisation as required.
  • Exports
  • Customs Clearance Requests (CCR)

Data Element 6/16: TARIC Additional Code

This is only used on written import and export customs declarations. It is not used for Customs Clearance Requests (CCR).

Where a TARIC Additional Code is required, it is declared in addition to the full 10-digit code already declared in DE 6/14 and 6/15.

Where no TARIC additional code applies this data element may be left blank.

These are additional codes that specify if additional restrictions or measures apply to the goods, such as milk products. TARIC additional Codes can be found using the Gov.UK search tool here

Data Element 6/17: National Additional Code

This is only used on written import and export customs declarations. It is not used for Customs Clearance Requests (CCR).

Where a National Additional Code is required, it is declared in addition to the commodity code already declared in DE 6/14, 6/15 and where applicable 6/16.

Where no National Additional Code applies this data element may be left blank.

This data element is used to declare any national measures that apply to the goods, for example, Excise Duties, VAT reduced rates or VAT zero-rating.

The code to be used in this data element can be found in Appendix 19: D.E. 6/17: National Additional Codes.

VAT Zero-Rating:

Imports:

Where the VAT relief is driven by the commodity code only:

For goods claiming VAT zero-rate, code VATZ must be declared in this data element.

VATZ is not to be used where VAT relief is claimed solely on the basis of the customs procedure.

Exports:

Where goods are being zero-rated for exports, VATZ should be declared in DE 6/17.

Declarant’s must check the conditions and restrictions shown against the relevant DE 1/10 and DE 1/11 Procedure and Additional Procedure Codes to check eligibility criteria for zero-rating goods at export.