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Guidance

CDS Declaration Completion Instructions for Exports

This guide provides detailed completion instructions for data elements when making an export declaration to the Customs Declaration Service (CDS).

Updates to this page

From:
HM Revenue & Customs
Published:
23 October 2019
Last updated:
22 October 2026
Show all updates

  1. Updates have been made to the main Completion Instructions page and the 'General Notes on Reading Data Element Completion Rules' attachment to remove the word ‘written’ in regard to export declarations.

  2. Changes made to DE 6/13 Cus Code for Chemicals to remove reference to chapters 28 and 29 under “All Declaration Categories”.

  3. Changes made to Declarations Completion Instructions to reflect amended requirements for Establishment in NI or the EU following the introduction of EU EORIs in Group 2 and 3.

  4. In 'Group 2: References of Messages, Document, Certificates and Authorisations', Data Element 2/3 has been updated to reflect the creation of the Department for Business, Innovation, Science and Trade (BIST).

  5. Updates have been made across the page to reflect that from 4 July 2026, EORI numbers from an EU country can be declared in certain data elements.

  6. The Declaration Completion Instructions for Data Element 6/18 have been updated. Negative values can no longer be declared in this DE for these movements. Changes have also been made to data elements 1/9, 3/19, 3/20, 4/15, 5/14, 5/23, 5/26, 5/27, 6/9, 6/11, 6/13, 7/2, 7/5, 7/10, 7/14 and 7/15 to incorporate declaration simplifications.

  7. The 'Group 6' document has been updated to remove a reference to 'export refunds' in the 'Notes' section of 'DE 6/9 Type of Packages'. The 'Group 8' document has been updated to remove a reference to 'Agricultural export refunds' in the 'to be excluded' section of 'DE 8/6 Statistical Value'.

  8. In ‘Group 5: Dates, Times, Periods, Places, Countries and Regions’, the Data Element (DE) 5/23 has been updated for Northern Ireland Goods locations.

  9. Amendments have been made to the ‘Recommended Format of DUCR’ section in Data Elements 2/1 and 2/4.

  10. Updates have been made to 'Recommended Format of DUCR' in Data Elements 2/1 and 2/4 for Exports.

  11. In the 'Group 6: Goods Identification' document, Data Element 6/2 Supplementary Units guidance has been updated.

  12. In the 'Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)' document, Data Element 8/6 instructions have been amended.

  13. Data Element headings and some sections of text have been updated to remove obsolete references to the decommissioned CHIEF system.

  14. Notes section of Data Element (DE) 7/4 has been updated.

  15. The General Notes on Reading Data Element Completion Rules for Exports have been updated to remove any reference to declaration categories A1 and A2. These declaration categories refer to EXS declarations. EXS requirements form part of other declaration categories, as listed in the General Notes.

  16. CDS Declaration Completion Instructions for Exports DE 2/2 have been updated to reflect Merchandise in Baggage guidance.

  17. Links to information on exchange rates have been updated in Data Element (DE) 4/11.

  18. Export declaration completion instructions have been updated at Data Element 5/12 under All Declaration Categories, to amend wording around UK Office of Exit codes.

  19. Blank table cells throughout the collection have been filled with em-dashes (—) to meet accessibility standards. Technical content remains unchanged.

  20. Data Element 7/15 (Nationality of active means of transport crossing the border) in Group 7: Transport Information (Modes, Means and Equipment) has been updated to state that EU is not an acceptable nationality code.

  21. Amendments have been made to Date Element (DE) completion instructions to distinguish between GB and XI EORI rules following the introduction of XI EORI. Amendments have been made to DE 2/1, DE 2/3, DE 2/7, DE 3/1, DE 3/2, DE 3/9, DE 3/10, DE 3/17, DE 3/18, DE 3/19, DE 3/20, DE 3/31, DE 3/32, DE 3/37, DE 3/39, DE 3/40.

  22. The ‘Notes’ section of Data Element 7/14 has been updated with further detail on declaration requirements.

  23. Completion instructions for DE 5/27 Supervising Customs Office updated to include the exception when exporting goods under VAT only Outward Processing. This is in line with existing guidance for DE 1/10 Procedure Code 2200.

  24. Amendments to DE 7/7 notes section to include Transit Accompanying Document (TAD) Movement Reference Number (MRN) easement. 

  25. Updated information in Group 2 for DEs 2/1 and 2/2, Group 3 for DE 3/39, Group 5 for DE 5/23 and Group 6 for DEs 2/1 and 2/2. The ECONR AI Code has been removed from DE 2/2 in Group 2.

  26. Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data) has been updated. The DE 8/5 Nature of Transaction code 6 definition has been amended to “not currently in use” to show that the UK currently does not use this code to distinguish any particular transactions for national purposes.

  27. Terminology has been changed to reflect the creation of the ‘Department of Business and Trade’, formerly known as the ‘Department of International Trade’. Terminology has also been updated to replace outdated page names and links. Technical content remains unchanged.

  28. A guidance amendment to Data Elements DE 1/18, DE 3/19, DE 3/20 and DE 3/21 on representation and sub-agents has been made. Completion instructions of these data elements are unchanged.

  29. The definition of ‘Customs Union’ is added in Data Element (DE) 1/1 Notes.

  30. Information about Roll-on-Roll-off (RoRo) has been added in the 'DE 7/5 Inland Mode of Transport (Box 26: Inland Mode of Transport)' section of the 'Group 7: Transport Information (Modes, Means and Equipment)' guidance.

  31. Field format requirements have been changed at DE 5/23.

  32. A number of links and page titles have been updated and renamed following review. Technical content is unaltered in that regard. Additionally the data sets incorporating A1 and A2 data requirements have been clarified. Notes have also been added for data element 7/4 and 7/15.

  33. This page has been updated at DE 1/2, 2/1, 2/2, 2/3, 3/18, 5/23, 6/1, 6/2, 7/4, 7/7 and 8/5.

  34. Guidance has been updated in DE 2/5 with an amended timescale.

  35. Change to the procedure regarding the completion of a customs declaration for chemicals. The requirement to provide the precise name in accordance with British Standard 2774/1983 and insert the words "not listed" no longer apply. (DE 6/13 Import Tariff, DE 6/13 Export Tariff and paragraph 7.5 CHIEF Tariff).

  36. Addition to full description of excise goods in DE 6/8 (CDS Tariff Vol 3 Imports).

  37. First published.

Documents

General Notes on Reading Data Element Completion Rules

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Navigate the CDS Declaration Completion Instructions for Exports

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Data Element Completion Rules

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Group 1: Message Information (including Procedure Codes)

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Group 2: References of Messages, Document, Certificates and Authorisations

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Group 3: Parties

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Group 4: Valuation Information and Taxes

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Group 5: Dates, Times, Periods, Places, Countries and Regions

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Group 6: Goods Identification

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Group 7: Transport Information (Modes, Means and Equipment)

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Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)

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Details

This guide does not cover completion instructions for import customs declarations or Customs Clearance Requests ((CCRs) inventory releases previously referred to as C21s).

For data element completion guidance for imports and CCRs, please refer to the appropriate Declaration Completion Guide.

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