Guidance

Navigating the CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports to assist in the completion of Bulk Import Reduced Data Set (BIRDS) declarations and Customs Clearance Requests (CCRs)

Updated 9 January 2024

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Ensure that the goods are eligible to be declared using a Bulk Import Reduced Data Set (BIRDS) declaration, Customs Clearance Request (CCR) or whether a written import customs declaration must be used before proceeding.

When completing a CDS BIRDS declaration or CCR, it is recommended that you:

  1. Use the index lists in Appendix 23 and Appendix 25: Declaration Category Data Sets to identify which Declaration Category Data Set should be used for the type of declaration or CCR being made.

    Use the relevant Declaration Category Data Set Table in Appendix 23 or Appendix 25 to identify which data elements must be completed for the type of declaration or CCR being made.

  2. The UK Integrated Online Tariff or 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 on the C21i.

    Prohibited, restricted and licensable goods may not be declared using BIRDS or a C21i EIDR NOP.

    The commodity code will also specify what the duty and VAT rates apply to the goods. Where revenue has to be paid or secured using the CCR, use these rates to manually calculate the tax line information to be declared in data elements 4/3 to 4/8.

  3. The Index lists for the 4-digit Procedure Codes in Appendix 1 Inventory Imports: 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 for the treatment or use to which the goods will be released for BIRDS declarations and CCRs.

    The Procedure Codes listed in the Inventory Imports Appendix 1 index lists are not valid for use on a C21i EIDR NOP. Procedure Codes from the CDS Declaration Instructions for Imports collection must be used instead.

  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.

  5. The Index Lists for the Additional Procedure Codes in Appendix 2 Inventory Imports: DE 1/11: Additional Procedure Codes should be used to identify any supplementary conditions that apply to the intended usage for the goods, from the list of those permitted with the DE 1/10 Procedure Code.

    The Additional Procedure Codes listed in the Appendix 2 C21i: DE 1/11: Additional Procedure Codes are not valid for use on a C21i EIDR NOP. Additional Procedure Codes from the CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports must be used instead.

  6. Appendix 4: DE 2/2: Additional Information (AI) 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 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 Northern Ireland Online Tariff should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to import the goods. See also Step 2 (commodity code documentary requirements)

  8. The main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports should then be used, in conjunction with the additional completion instructions provided in Appendices 1 and 2 to complete the BIRDS declaration or CCR according to the commodity code and procedures to be used.

  9. Where the completion rules for a specific data element in Appendix 1 and Appendix 2 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 BIRDS declaration or CCR 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 tax types and country codes.

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