Guidance

Navigating the CDS Tariff Customs Clearance Request Instructions for Inventory Exports

Updated 24 April 2024

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This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-c21-customs-clearance-request-completion-guide-inventory-exports/navigating-the-cds-tariff-customs-clearance-request-completion-rules

Ensure that the goods are eligible to be declared using a Customs Clearance Request (CCR) or whether a written export customs declaration must be used.

When completing a CDS Customs Clearance Request (CCR) for inventory exports, it is recommended that you:

  1. Begin with the relevant Declaration Category Data Set Table in Appendix 23 for the type of clearance request being made, for example, Appendix 23C: Declaration Category Data Sets C21e for an export Customs Clearance Request (C21e).

  2. The UK Integrated Online Tariff or the Northern Ireland Online Tariff should then be consulted to find the commodity code for the goods being declared and identify any specific tariff measures or document codes which may apply to the commodity code.

    Identify whether any documents specified against the commodity code require pre-clearance control. Where pre-clearance documentary controls, such as licences or certificates require endorsement prior to the release of the goods, (for example, animal health are required) then an 8-digit commodity code must be declared in data element 6/14.

  3. The Index lists for the 4-digit Procedure Codes in Appendix 1B: DE 1/10: Requested and Previous Procedure Codes: Export Customs Clearance Requests should then be used to identify the appropriate procedure code to be declared in DE 1/10 for the treatment or use to which the goods will be released.

  4. The DE 1/10 to DE 1/11 Correlation Matrix should then be used to see which Additional Procedure Codes are permitted for use with the chosen 4-digit Procedure Code.

    Please refer to the CDS Customs Clearance Requests Completion Instructions for Inventory Exports DE 1/10, for rules on whether the standard Procedure Codes from the CDS Declaration Instructions for Exports specified in this inventory collection should be used.

  5. The Index Lists for the Additional Procedure Codes in Appendix 2 C21e: DE 1/11: Additional Procedure Codes: Customs Clearance Requests Exports 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 intended usage for the goods.

    Please refer to the CDS Customs Clearance Request Completion Instructions for Inventory Exports DE 1/11, for rules on whether the standard Additional Procedure Codes from the CDS Declaration Instructions for Exports or the Additional Procedure Codes specified in this inventory collection should be used.

  6. Appendix 4: DE 2/2: Additional Information Statement Codes should then be examined to identify any additional information to be declared, as defined in the Procedure and Additional Procedure Code completion instructions and the UK Integrated Online Tariff or the Northern Ireland Online Tariff (commodity and procedure code specific requirements)

  7. Appendix 5: DE 2/3: Documents and Other Reference Codes with the UK Integrated Online Tariff or the Northern Ireland Online Tariff should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to export the goods. See also Step 2 (commodity code documentary requirements)

  8. The main CDS Customs Clearance Requests Completion Instructions for Inventory Exports should then be used, in conjunction with the additional completion instructions provided in Appendices 1 and 2 to complete the customs clearance request according to the commodity code and procedures to be used.

  9. Where the completion rules for a specific data element in Appendix 1 C21e: DE1/10: Requested and Previous Procedure Codes and Appendix 2 C21e: DE1/11: 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.

  10. The clearance request should be completed with continued reference to the appropriate Appendices (please see the Appendices Index list for details) for the specific data element to identify any specific codes to be used, such as currency and country codes.
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