Guidance

Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol

Updated 8 April 2024

Roll on roll off (RoRo) Traffic

This guidance has been withdrawn as the requirements are covered in the relevant Declaration Completion Instructions under Data Element (DE) 7/4 and 5/23, Appendices 4B, 16R and 16S.

‘At risk’ and ‘not at risk’ goods

Guidance on declaring goods as Not at Risk can be found in Appendix 4B: Additional Information Code NIREM.

Accessing the UK Integrated Online Tariff and the Northern Ireland Online Tariff for duty rates and measures

Tariff Measures applied to the goods

This guidance has been moved to Group 2: References of Messages, Document, Certificates and Authorisations (Data Element 2/2), which can be found in CDS Declaration Completion Instructions for Imports.

Duty rates applied to the goods

This guidance has been moved to Group 2: References of Messages, Document, Certificates and Authorisations (Data Element 2/2), which can be found in CDS Declaration Completion Instructions for Imports.

Notices:

Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU

EU/UK Free Trade Agreement

Guidance can be found in DE 2/2 EUPRF Additional Information Code in the Imports Declaration Completion Instructions and for each Preference Document Code in Appendix 5A.

Personal Property Relief

Guidance on how to claim the Northern Ireland Personal Property Relief (NIPPR) may be found in the Imports Collection, Appendix 2, 1 Series Additional Procedure Code 1PP.

Northern Ireland Protocol (NIP) Tax Types

Declaration completion requirements

Data Element 4/3 — Tax types

If the goods are determined to be at risk of moving into the EU the duty rates and measures applicable under the EU (Common External) Tariff are due and the new codes detailed in Appendix 8 must be used.

Changes to Appendix 8

The code specific to the type of tax due must be entered in DE 4/3 from the table detailed below.

NIP Tax Code	Tax Type	UK equivalent code
A50	Customs Duty	A00
A70	Additional duties	A20
A80	Definitive anti-dumping duties (ADD)	A30
A85	Provisional anti-dumping duties (ADD)	A35
A90	Definitive countervailing duties	A40
A95	Provisional countervailing duties	A45
B05*	VAT on additional duties	B00*

*Please note — VAT tax type B05 covers the VAT due on the EU customs duties (VAT on A50, A80, etc). ‘At risk’ items will have both B00 (VAT on the goods item) and B05 (VAT on the EU/NIP duties) calculated and returned to the trader. Both tax types must therefore be declared for ‘At-Risk’ goods.

If the goods are not considered to be ‘At Risk’ and the UK (Global) Tariff is applicable the current tax type codes should be used — see table below.

UK code	Tax Type
A00	Customs Duty
A20	Additional duties
A30	Definitive anti-dumping duties (ADD)
A35	Provisional anti-dumping duties (ADD)
A40	Definitive countervailing duties
A45	Provisional countervailing duties
B00	Import VAT

Country Codes

Information on country codes may be found in Appendix 13.

Standard Additional Information Statements

Information on the Northern Ireland Additional Information Codes may be found in Appendix 4B.

Goods Vehicle Movement Service (GVMS) Locations

GVMS guidance has been removed as it is covered in the main Declaration Completion Instructions (under DE 2/2 and DE 5/23) and Appendix 16S.

Claiming customs duty waivers (subsidies)

Guidance on how to declare that a customs duty waiver (subsidy) is being claimed can be found in Appendix 4B: Additional Information Code NIAID.

Postponed VAT Accounting (PVA)

Guidance on paying or postponing VAT is covered in the Imports Declaration Completion instructions, see DE 3/16 and 3/40.

DE 2/3 Document Codes — Interim requirements for waivers/exempt goods

This guidance has been withdrawn as the guidance is provided in Appendix 5A.

Authorisation By Declaration CDS Workaround Guidance

The following guide is intended to assist declarants submitting declarations at import or export for consignments which are either entering a Special Procedure using Authorisation By Declaration (ABD), or are being discharged from a Special Procedure which they entered using ABD. CDS system functionality for ABD does not always match the requirements as set out in the CDS Tariff, so these notes will assist in declaration completion.

Entry to Inward processing (requested Procedure 51) with a request for ABD (Import Only)

This workaround has been withdrawn.

Removal from Inward Processing (previous procedure code 51) which was entered using ABD Import Only) (Note: Previous procedure code 54 could not have been used with ABD)

This workaround has been withdrawn.

Removal from Inward Processing (previous procedure code 51) which was entered using ABD Export Only) (Note: Previous procedure code 54 could not have been used with ABD)

This workaround has been withdrawn.

Entry to Temporary Admission (requested Procedure 53) with a request for ABD (Import Only)

This workaround has been withdrawn.

Removal from Temporary Admission (previous procedure code 53) which was entered using ABD (Import Only)

This workaround has been withdrawn.

Entry to End-Use (requested Procedure 44) with a request for ABD (Import Only)

CDS Tariff	ABD Workaround
If requesting ABD then the additional declaration type in DE 1/2 must be coded A or D	If requesting ABD then the additional declaration type in DE 1/2 must be coded A or D
DE 2/2 Complete code 00100 to request ABD	DE 2/2 Complete code 00100 to request ABD
DE 2/2 complete the appropriate AI codes for the particular circumstances – GEN47, GEN48, POD06, PRO11, PRO12 or PRO13, POD06, ROY01 or ROY02	DE 2/2 complete the appropriate AI codes for the particular circumstances - GEN47, GEN48, POD06, PRO11, PRO12 or PRO13, POD06, ROY01 or ROY02
DE 2/2 complete GEN45	DE 2/2 complete GEN45
	DE 2/2 Complete AI code OVR01 to use override and provide a security
DE 2/3 Document code C990 or N990 only required if a full End-Use authorisation is held. Note : Shipwork and platform End-Use (C990) can no longer be claimed using Authorisation by Declaration, so the workaround is applicable only to N990	•Complete N990 as appropriate, in DE 2/3 • Complete document ID field with EORI of the party claiming ABD • Complete the document reason field with “ABD” • Complete document status code with code XW
DE 2/3 Document code C505 only required by holders of a full End-Use authorisation or if a deferment account is being used to pay or secure customs duties	DE 2/3 code C505 is currently always required when entering goods to End-Use. If not using the deferment account to pay/secure charges then complete document status with code XW and Document reason with “GBCGUguaranteenotrequired”. If using a deferment account to pay or secure charges then declare C505 either with a CCG reference and no status code, or with status code CC and document reason “GBCGUguaranteenotrequired”
ABD cannot be requested by an indirect representative i.e. representative status code 3 not permitted	If requestioning ABD, DE 3/21 must not be coded “3”
DE 3/39 Authorisation EUS only required if a full End-Use authorisation is held	EUS must currently always be completed in DE 3/39 when entering goods to End-Use. If using ABD then complete with the EORI of the party which requested ABD
DE 3/39 Authorisation CGU is only required if a full End-Use authorisation is held or if a deferment account is being used to pay or secure customs duties	DE 3/39 authorisation CGU is currently always required when entering goods to End-Use. If not using the deferment account to pay or secure customs duties then complete with the EORI of the party which requested ABD.
DE 4/8 Method of Payment for ABD security must be one of M, N, R, S, T, U, V or Z	DE 4/8 Method of Payment for ABD security must be one of M, N, R, S, T, U, V or Z
DE 5/27 Supervising Office enter code GBBEL004	DE 5/27 Supervising Office enter code GBBEL004
DE 8/2 Guarantee Type code 3	DE 8/2 Guarantee Type code 3 & DE 8/2 Guarantee Type code 0 (or 1 if security is provided using a deferment account for which a CGU is held)
DE 8/3 Guarantee Reference – single guarantee reference required for the security	DE 8/3 If not using a deferment account for security then two guarantee references will currently be required – For guarantee type code 3 - the reference number for the guarantee or the account to be used as security (e.g., General guarantee or Cash account) DE 8/3 for guarantee type 0 or 1 – complete “Other guarantee reference” as –  Guarantee type 0 – “Guaranteenotrequired” or  Guarantee type 1 - CGU authorisation

Removal from End-Use (previous procedure code 44) which was entered using ABD (Exports Only)

CDS Tariff	ABD Workaround
If removing goods from ABD then the additional declaration type in DE 1/2 must be coded A	If removing goods from ABD then the additional declaration type in DE 1/2 must be coded A
DE 2/2 Complete code 00100 to discharge ABD	DE 2/2 Complete code 00100 to discharge ABD
DE 2/3 Document code C990 or N990 only required if a full End-Use authorisation is held. Note : Shipwork and platform End-Use can no longer be claimed using Authorisation by Declaration, so the workaround is applicable only to N990. If exporting goods which had been entered to End-Use on CHIEF using ABD then use N990 in place on C990	• Complete N990, as appropriate, in DE 2/3 • Complete document ID field with EORI of the party claiming ABD • Complete the document reason field with “ABD” • Complete document status code with code XW
DE 5/23 Location of Goods code uses GBBU and the appropriate GB UN/LOCODE	DE 5/23 Location of goods code should be completed as GBBYEUABD and the appropriate GB UN/LOCODE. This will need to be amended to the appropriate frontier location code when the goods are arrived at the frontier.
DE 5/27 Supervising Office enter code GBBEL004	DE 5/27 Supervising Office enter code GBBEL004

Entry to Outward processing (requested Procedure 21 or 22) with a request for ABD (Exports Only)

This workaround has been withdrawn.

Entry to VAT Only Outward processing (requested Procedure 22) (Exports Only)

This workaround has been withdrawn.

Re-import from Outward Processing (Previous Procedure 21 or 22) for which ABD was claimed at the time of export (Imports Only)

This workaround has been withdrawn.

Re-import from VAT only Outward Processing (Previous Procedure 22) (Imports Only)

This workaround has been withdrawn.

Payment of Customs Duty By Deferment Account

This guidance applies equally to movements into GB and NI.

When goods are being released to free circulation and outright payment of Customs Duty is being made by Deferment.

Please note that the Deferment Comprehensive Guarantee authorisation details are only required when Customs Duty is being deferred.

The tables below give both GB and NI completion details, please only follow either the GB or XI examples, not both.

Where a Comprehensive Guarantee is held:

Data Element (DE)	Details to be entered
DE 2/3	Enter both of the Document Codes C505 and C506 Enter •C505 followed by either GBCGU or XICGU then the Comprehensive guarantee authorisation number in Document ID.  No status code or Document Reason is required Enter: •Document Code C506 followed by GBDPO or XIDPO followed by the Deferment account authorisation number in Document ID.  No Status Code or Document Reason is required
DE 2/6	Enter DAN1 followed by the Deferment number that is linked to the authorisation number declared in DE 2/3 against document code C506
DE 3/16, DE 3/18 or DE 3/20	The GB or XI EORI number declared in either DE 3/16, DE 3/18 or DE 3/20 must match the EORI number declared in DE 3/39 (against codes CGU and DPO)
DE 3/39	Enter both of the codes CGU and DPO: •CGUGB000000000000 or CGUXI000000000000 •DPOGB000000000000 or DPOXI000000000000 (the characters GB or XI 000000000000’ relate to the EORI number of the person who owns the deferment account/guarantee)
DE 4/3 (Tax Types)	An A series tax type is declared
DE 4/8	Method of Payment codes ‘E’ or ‘R’ are declared
DE 8/2	Enter code ‘1’
DE 8/3	In the ‘Other Guarantee Reference’ Component, enter: Where a comprehensive guarantee authorisation number is declared in DE 2/3: Enter The actual reference number of the CCG Leave Guarantee Reference Number component (GRN) blank

Where a Comprehensive Guarantee waiver is being claimed:

Data Element (DE)	Details to be entered:
DE 2/3	Enter both of the Document Codes C505 and C506 Enter: •C505 followed by GBCGUguaranteenotrequired or XICGUguaranteenotrequired in both Document ID AND Document Reason, with Document Status Code CC Enter: •Document Code C506 followed by GBDPO or XIDPO followed by the Deferment account authorisation number in Document ID.  No Status Code or Document Reason is required
DE 2/6	Enter DAN1 followed by the Deferment number that is linked to the authorisation number declared in DE 2/3 against document code C506
DE 3/16, DE 3/18 or DE 3/20	The GB or XI EORI number declared in either DE 3/16, DE 3/18 or DE 3/20 must match the EORI number declared in DE 3/39 (against codes CGU and DPO)
DE 3/39	Enter both of the codes CGU and DPO: •CGUGB000000000000 or CGUXI000000000000 •DPOGB000000000000 or DPOXI000000000000 (the characters GB or XI 000000000000’ relate to the EORI number of the person who owns the deferment account/ claiming the guarantee exemption)
DE 4/3 (Tax Types)	An A series tax type is declared
DE 4/8	Method of Payment code ‘E’ or ‘R’ are declared
DE 8/2	Enter code ‘0’
DE 8/3	In the ‘Other Guarantee Reference’ Component, enter: Guaranteenotrequired Leave Guarantee Reference Number component (GRN) blank