Guidance

CDS Declaration Completion Instructions for Final Supplementary Declarations

Updated 19 December 2023

General notes on completion instructions

This Data Element Completion Guide relates to Customs Declaration Service (CDS) Final Supplementary Declarations (FSD) only.

It does not cover completion instructions for:

• written import customs declarations
• written export customs declarations
• Bulk Import Reduced Data Set (BIRDS) declarations
• Customs Clearance Requests (CCR) for import or export purposes

For data element completion guidance for written import and export customs declarations, BIRDS, import or export CCRs, please refer to the appropriate Declaration or Customs Clearance Request completion instructions.

Final Supplementary Declarations (FSDs) in Northern Ireland (NI)  

For supplementary declarations submitted using a NI specific Simplified Declaration Procedure (SDP) on a Regular Basis or Entry into Declarants Records (EIDR) authorisation with a ‘XI’ country code prefix, submit a FSD covering the supplementary declarations during the relevant reporting period using this NI specific authorisation.  

For supplementary declarations submitted using a NI specific Simplified Declaration Procedure (SDP) on a Regular Basis or Entry into Declarants Records (EIDR) authorisation with a ‘GB’ country code prefix covering goods moved prior to XI EORIs being available, submit a FSD covering the supplementary declarations using this NI specific authorisation.  

Separate Final Supplementary Declarations (FSDs) must be submitted for a single NI specific SDP or EIDR authorisations if supplementary declarations were submitted using an ‘XI’ country code prefix and a ‘GB’ country code prefix for the same reporting period. If both a ‘XI’ prefixed and ‘GB’ prefixed are used for movements in Northern Ireland over the same reporting period, separate FSDs must submitted as below: 

• Unless otherwise advised by HMRC, an FSD using the ‘XI’ prefixed EIDR authorisation should be submitted by the 11th calendar day of the month following the end of reporting to cover the supplementary declarations submitted during the reporting period.
• Unless otherwise advised by HMRC, an FSD using the ‘GB’ prefixed authorisation should be submitted by the 11th calendar day of the month following the end of reporting to cover the supplementary declarations submitted during the reporting period.

Data element overview table

The table shown, at the start of each data item, identifies in column:

1. Whether the data element is required for the FSD
2. The number and type of characters allowed in the field (Field format)
3. The number of times the data element may be used at header level (Number of occurrences at header level)
4. The number of times the data element may be used at item level (Number of occurrences at item level)

For example:

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
FSD	a2	1x	99x

Declaration Categories

The data element completion rules provided in this document indicate if the data element is part of the data set, the circumstances in which it must be declared and how to complete it, for example, data element 1/1 needs to be completed on an FSD in all instances and specifies the code to be used.

The table below specifies the Declaration Category to be used for the FSD:

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
FSD	a2	1x	99x

Appendix 24: Declaration Category Data Sets provides a detailed breakdown of the specific data elements needed for the FSD.

The table in Appendix 24 also provides a cross reference from the new element data number to the previous SADH box reference number for correlation purposes.

The data set table in Appendix 24 also states whether the data element is mandatory in all cases, optional for the declarant or dependant on the circumstances being declared.

Field Format

The column showing field format in the table at the start of each data element indicates the requirements for the data type and the data length. The codes for the data types are as follows:

• a: alphabetic
• n: numeric
• an: alphanumeric

The number following the code indicates the admissible data length.

The following further rules apply:

• If there are no dots between the character type indicator and the length of the field indicator, then the data element has a fixed length and the full number of characters must be completed. For example: a2 indicates that 2 alpha characters must be used.
• Where there are two dots before the length indicator it means that the data element has no fixed length, but it can have up to a maximum number of digits, as specified by the length indicator. For example: an..4 indicates that up to a maximum of 4 alpha numeric characters may be used.
• A comma in the field length means that the data element can include decimal places, the digit before the comma indicates the maximum length of the data element. The digit after the comma indicates the maximum number of digits that may be used after the decimal point.

For example, n..16,2 means:

• The maximum field length is 16 digits
• A maximum of two decimal places may be used
• If both decimal places are used, a maximum of 14 digits may be declared prior to the decimal place
• If only 1 decimal place is used, a maximum of 15 digits may be declared prior to the decimal place
• If no decimal places are used, the full 16 digits may be used to indicate the whole number
• You cannot declare 16 digits plus 2 decimal places

Examples of field lengths and formats:

• a1: 1 alphabetic character, fixed length
• n2: 2 numeric characters, fixed length
• an3: 3 alphanumeric characters, fixed length
• a..4: up to 4 alphabetic characters
• n..5: up to 5 numeric characters
• an..6: up to 6 alphanumeric characters
• n..7,2: up to 7 numeric characters in total including maximum 2 decimal places

Note:

Where the field specifies:

• Alpha characters only, it must be completed in upper case. For example, “Field Length a2” to be completed in capitals i.e., GB.
• Alphanumeric fixed length code, it must be completed in upper case. For example, “Field Length an5” to be completed in capitals e.g., FINSL.
• Alphanumeric free text fields, these may be completed in upper or lower case

Data Groups:

Within the Customs Declaration Service (CDS), the data elements are grouped into sections:

Group	Description
1	Message Information (including Procedure Codes)
2	References of Messages, Document, Certificates and Authorisations
3	Parties
4	Valuation Information and Taxes
5	Dates, Times, Periods, Places, Countries and Regions
6	Goods Identification
7	Transport Information (Modes, Means and Equipment)
8	Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)

Each data element will begin with the number of the Data Group it belongs to, for example, Representative Identification Number, which is included under ‘Data Group 3: Parties’ begins with number 3. Its data element number is DE 3/20.

Navigate the CDS Declaration Completion Instructions for Final Supplementary Declarations

When completing a CDS Final Supplementary Declaration (FSD), it is recommended that you:

• Begin with the Declaration Category data set table in Appendix 24 for the FSD.
• The Index list for the 4-digit Procedure Code in Appendix 1: DE 1/10: Requested and Previous Procedure Codes should then be used to identify the appropriate procedure code to be declared in DE 1/10.
• The DE 1/10 to DE 1/11 Correlation Matrix should then be used to see which Additional Procedure Code is permitted for use with the 4-digit Procedure Code.
• The Index List for the Additional Procedure Code in Appendix 2: DE 1/11: Additional Procedure Codes should be used, from the list of those permitted with the DE 1/10 Procedure Code, to identify any supplementary conditions that apply to the Additional Procedure Code.
• Examine Appendix 4: DE 2/2: Additional Information (AI) Statement Codes to identify any additional information to be declared, as defined in the Procedure and Additional Procedure Code completion instructions.
• The main CDS Declaration Completion Instructions for Final Supplementary Declarations should be used in conjunction with the additional completion instructions provided in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes to complete the FSD.
• Where the completion rules for a specific data element in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes specify different rules to the main data element completion guidance or other appendices, the rules specified in Appendices 1 and 2 take precedence.
• Complete the FSD with continued reference to the appropriate Appendices (see the Appendices Index list).

Data Element Completion Rules

Acceptance Date

The trader must enter an acceptance date indicating what reporting period is being covered, this is the first day of the reporting period e.g. 20231201120000 (YYYYMMDDHHMMSS) would be entered for December 1st, 2023.