Group 1: Message Information (including Procedure Codes)
Updated 19 December 2023
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This publication is available at https://www.gov.uk/government/publications/cds-declaration-completion-instructions-for-final-supplementary-declarations/group-1-message-information-including-procedure-codes
DE 1/1 Declaration Type (Box 1: Declaration First Subdivision)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | a2 | 1x | NA |
This data element (DE) is mandatory.
All Declaration Categories:
Enter the type of movement as follows:
| Code | Type of Movement |
|---|---|
| IM | For import Final Supplementary Declarations (FSD) |
Notes
Customs Union is defined as follows, for:
- Northern Ireland Declarations and Customs Clearance Requests (CCRs): Northern Ireland and the Customs Territory of the EU, including EU Special Fiscal Territories and Territories with which the EU has formed a Customs Union
- Great Britain and Crown Dependencies Declarations and CCRs: England, Scotland, Wales, Bailiwick of Guernsey, Bailiwick of Jersey and Isle of Man
DE 1/2 Additional Declaration Type (Box 1: Declaration Second Subdivision)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | a1 | 1x | NA |
This data element is mandatory.
All Declaration Categories:
Used to indicate that the type of declaration being made is an FSD:
| Code | Type of Declaration |
|---|---|
| Q | FSD |
DE 1/6 Goods Item Number (Box 32: Item Number)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | n..3 | NA | 1x |
This data element is mandatory.
All Declaration Categories:
Each FSD may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’.
DE 1/8 Signature/ Authentication (Box 54: Place and Date, Signature and Name of the Declarant/ Representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | an..35 | 1x | NA |
All Declaration Categories:
Where, as a result of declaration processing, it is determined that customs will accept an FSD without the need for the presentation of a paper copy, the user identity used to lodge the FSD with the Customs Declaration Service (CDS) must be declared in DE 3/18 and will replace the hand-written signature as the authentication credential for that declaration.
The CDS role identified by the user identity will determine the liability for all data transmitted in that FSD and acts as an electronic signature. The user identity used to transmit the FSD to CDS must be an Authorised Signatory as defined below
Individual liability will rest with the signatory within the company for the use of that credential (for instance, the user identity). If there is to be a change of person who will act as signatory, this must be notified immediately to HMRC in writing, whereupon its records will be updated.
Where the party declared in DE 3/18 is not the holder of the authorisation:
- DE 3/20 must be completed with the Economic Operators Registration and Identification (EORI) number of the holder of the authorisation.
- DE 3/21 must be completed with code 2.
Notes:
Authorised Signatories:
The FSD must be signed, by means of CDS user credentials, according to the following rules. If the holder of the authorisation is:
- An individual, by that individual or an employee who has been authorised in writing
- A partnership, by one of the partners, or one of their employees authorised in writing by a partner
- A company incorporated in the UK under the companies acts, by a director or the company secretary, or an employee of the company authorised in writing by a director or the company secretary
- A corporation incorporated in the UK by statute, by a person authorised by law to sign for the corporation, or an employee of the corporation authorised in writing by such a person
- A foreign firm or company, or a corporation incorporated abroad by statute, by a person authorised by the law of the country in which the firm or company, is established
Alternatively, the FSD may be signed on behalf of the holder of the authorisation by any firm, company or individual to whom they have given the authority to act as a declarant /representative for customs purposes. The manner of authorisation is a matter of arrangement between the holder of the authorisation and their declarant/ representative but, in giving authority to a declarant/ representative, the holder of the authorisation will be assumed to have given authority to the clerks and servants authorised by the agent to carry out all of their customs business. Customs may at any time require evidence that a declarant/ representative has been authorised by them to sign FSDs on their behalf.
DE 1/9 Total Number of Items (Box 5: Items)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | n..3 | 1x | NA |
This data element is mandatory.
All Declaration Categories:
Each FSD may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’.
DE 1/10 Procedure (Box 37: Procedure)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | an4 Requested procedure code: an2 + Previous procedure code: an2 | NA | 1x |
This data element is mandatory.
All Declaration Categories:
Enter the (4-digit) Procedure Code detailed in Appendix 1: DE 1/10: Requested and Previous Procedure Codes.
The use of a Procedure Code in this data element constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):
- Council Regulation (EU) 952/2013;
- Commission Delegated Regulation (EU) 2015/2446;
- Commission Implementing Regulation (EU) 2015/2447;
- Taxation (Cross-Border Trade) Act 2018, Schedule 1.
Will be complied with and binds the legal declarant accordingly.
Representatives/Agents must have prior written approval from the legal declarant (holder of the authorisation) to enter goods to a specific procedure on their behalf and must ensure a copy of the FSD is returned to the holder of the procedure.
Notes:
The Procedure Code may only be declared with the specified Declaration Category, as defined in the table below.
| Declaration Category | Declaration Title | Allowable Requested Procedure Codes |
|---|---|---|
| FSD | Final Supplementary Declaration Reports | 0090 |
DE 1/11 Additional Procedure Code (Box 37: Procedure)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | an3 Union codes: a1 + an2 OR National codes: n1 + an2 | NA | 1x |
This data element is mandatory.
All Declaration Categories:
Enter the (3 digit) Additional Procedure Code from Appendix 2: DE 1/11: Additional Procedure Codes, using the completion notes to help you complete the FSD.
The use of the Additional Procedure Code in this data element constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):
- Council Regulation (EU) No. 952/2013
- Commission Delegated Regulation (EU) No. 2015/2446 and
- Commission Implementing Regulation (EU) No. 2015/2447
- Taxation (Cross-Border Trade) Act 2018, Schedule 1.
Will be complied with and binds the legal declarant accordingly.
Representatives/ Agents must have prior written approval from the legal declarant (holder of the authorisation) to enter goods to a specific procedure on their behalf and must ensure a copy of the FSD is returned to the holder of the authorisation.