CDSSG13060 - Step-By-Step Guide, Step 8 - Using the Declaration Completion Instructions

Steps to follow when completing data elements on a Customs Declaration or Customs Clearance Request (CCR)

  • Identify which data elements are needed for the chosen type of movement and declaration category (see sections CDSSG06000 and CDSSG07000)
  • Ensure you use the correct Guidance Sections for the Movement Type (see section CDSSG04000 and CDSSG06000)
  • Ensure any GB or NI specific rules in the Tariff Supplements are followed (see sections CDSSG04011 and CDSSG13010)
  • Ensure any Procedure Code or Additional Procedure Code specific rules are followed (see sections CDSSG09000, CDSSG10000, CDSSG13040 and CDSSG13050)
  • Ensure you identify if any specific rules apply for the Declaration Category/ scenario being used within the Declaration Completion Instructions (see sections CDSSG06000 and CDSSG13030)
  • Where no specific Declaration Category/ scenario completion rules apply, use the ‘All Declaration Category’ completion instructions to identify any non-procedure related requirements see section CDSSG07000 and CDSSG13060)
  • If any code lists are needed for the data element, ensure you are in the correct CDS code list (see section CDSSG13070)

Declaration Completion Instructions

  • Step 8: Use the main CDS Declaration Completion Instructions for the chosen Movement Type , in conjunction with the specific completion instructions provided in Appendix 1 and Appendix 2 to complete the customs declaration or Custom Clearance Request (CCR) according to the commodity code and procedures to be used. 

The Declaration Completion Instructions provide general completion rules on how to declare data elements irrespective of the Customs Procedure being used.

The correct Declaration Completion Instructions for the selected Movement Type must be used.

The Declaration Completion Instructions may be accessed via the Navigation Guide for the chosen Movement Type.

It may also be accessed via the guidance section for the selected Movement Type.

The Declaration Completion Instructions is always the second link in the Movement Type’s guidance section.

The Declaration Completion Instructions provides Movement Type and Declaration Category specific requirements on how each data element should be completed.

The guidance for each data element contains a table at the start which details:

  • Which types of declaration require the completion of the data element (Declaration Categories) – Column 1
  • The number and type of characters allowed in the field (Field format) – Column 2
  • The number of times the data element may be used at header level (Number of occurrences at header level) – Column 3
  • The number of times the data element may be used at item level (Number of occurrences at item level) – Column 4

Underneath the table at the start of each data element will be any amended guidance that relates to a specific Declaration Category.

If there is guidance shown for a specific Declaration Category, then these rules must be followed prior to any general rules for to data element being used.

The general rules on how the data element should be completed are provided under all Declaration Category heading. It includes guidance on:

  • What the data element is used for
  • How a data element should be completed
  • Any code lists that apply

For example, DE 3/39 on an import Customs Clearance Request or Entry in Declarants Records Notification of Presentation (EIDR NOP):

DE 3/39 Holder of the Authorisation Identification Number (No Previous Reference)

Declaration Categories

Field format

No. of occurrences at header level

No. of occurrences at item level

C21i, C21i EIDR NOP

Authorisation type code: an..4 + Identifier: an..17

99x

NA

This data element is not required on clearance requests using procedure code 00 08

This data element is not required on clearance requests using procedure code 00 09

Where an authorisation is granted on the customs clearance request, this data element is not required, (e.g. oral declaration).

For all other procedure codes, this data element is only mandatory where an authorisation is required to declare the goods.

Declaration Category C21i EIDR NOP

This data element is mandatory and must be completed with the details of the EIDR authorisation holder.

All Declaration Categories:

This data element should be used to declare the EORI number against the appropriate Authorisation Type Code for each type of authorisation required in order to declare the goods to the customs procedure concerned.  The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code. contains the list of codes to be declared for this data element (for example, EIR to be declared when Entry in the Declarant’s Records is being used). 

Procedure and Additional Procedure Completion Notes

The Procedure Code and Additional Procedure Code completion notes in Appendices 1 and 2 provide specific guidance related to the Customs Procedure and how it affects the data elements. Their instructions take precedence over any general guidance for the data element within the Declaration Completion Instructions.

For example, Procedure Code 6123 requires the reference details of the prior export to be provided in Data Element (DE) 2/1.

Document Class Document Type Details to be entered Goods item number from previous document

Z (to represent the previous document). 

MRN (Declaration/notification).

Enter the reference number of the export declaration or C21e

Enter the goods item number from the previous document.

The main Declaration Completion Instructions for the Movement Type should still be checked for every data element required by the Declaration Category to identify if any additional non procedure related information is needed.

For example, the main Import Declaration Completion Instructions for DE 2/1 requires the inventory reference number to be declared where the goods are cleared at an inventory linked location.

Inventory Reference Numbers:

For import inventory linked locations, the Inventory Reference Number (UCN) must be declared in D.E. 2/1 using the Previous Document codes:

  • ‘Z’
  • ‘MCR’
  • Followed by the inventory reference number

This should be declared at header level only.

Reminder:

Failure to check the main Declaration Completion Instructions for the Movement Type will result in the incorrect completion of the data elements and CDS error messages being generated because any additional requirements not related to the customs procedure have been missed.  For example, DE 2/2 requires Additional Information (AI) code RRS01 to be used wherever goods are cleared at a GVMS location.

Whilst the Appendices 1 and 2 Completion Notes take precedence over the main Declaration Completion Instructions for the Movement Type, the main Completion Instructions must still be checked for any additional requirements.