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Collection

CDS Declaration and Customs Clearance Request Instructions (UK Trade Tariff: volume 3 for CDS)

Find the guidance, codes and procedures to use when importing or exporting goods when using the Customs Declaration Service (CDS).

Updates to this page

From:
HM Revenue & Customs
Published:
1 August 2018
Last updated:
1 May 2025
Show all updates

  1. A link to the Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: CDS Declaration and Customs Clearance Request Instructions has been added in order to provide easy access to the guidance should it be required.

  2. This page has been updated to reflect the collection’s new naming conventions. Technical content has not been altered.

  3. A new collection of information and instructions relating to Final Supplementary Declarations (FSD) has been added.

  4. Advice has been added that the collection is being reviewed to update some page names, menus and other terminology. The technical content will remain unchanged and the pages and structure will remain easily identifiable. The updates will be completed with minimum delay.

  5. This page has been updated with the revised CDS volume 3 for import inventory tariff collection. This includes the declaration completion rules, data sets and guidance on declaring goods to a customs procedure. This completes the full Volume 3 collection including the full set of code list appendices to be used for CDS import and export declarations.

  6. This page has been updated with the revised CDS volume 3 inventory export tariff collection. This includes the declaration completion rules and data sets, guidance on entering goods to a customs procedure to be used for CDS inventory export declarations.

  7. This page has been updated with supplements which detail the customs requirements for the movement of goods between Great Britain and Northern Ireland, and, goods to and from Great Britain.

  8. This page has been updated with the revised CDS volume 3 for exports tariff collection. This includes the declaration completion rules, data sets and guidance on declaring goods to a customs procedure. It accompanies the import tariff collection and the full set of code list appendices to be used for CDS import and export declarations. The inventory CDS Volume 3 Tariff collections will be made available on GOV.UK at a later date.

  9. This page has been updated with the revised CDS volume 3 for imports tariff collection. This includes the declaration completion rules and data sets, guidance on entering goods to a customs procedure and the full set of code list appendices to be used for CDS import declarations. The export and inventory CDS Volume 3 Tariff collections will be made available on GOV.UK at a later date.

  10. First published.

This collection brings together guidance, code lists and declaration category data sets to use when making a declaration on the Customs Declaration Service.

You can use the UK Integrated Online Tariff or the Northern Ireland Online Tariff to search for import and export commodity codes as well as the tax, duty and licenses that apply to your goods.

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme

Find guidance, codes and procedures to use for Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme when using the Customs Declaration Service (CDS).

Prohibitions and restrictions

Supplements to the CDS declaration and customs clearance request instructions

These supplements provide details of the changes that will apply from 1 January 2021.

Imports: guidance on completing an import declaration for the Customs Declaration Service

These links provide access to the CDS Declaration Instructions for Imports collection, including procedure codes, data sets and declaration completion rules.

Exports: guidance on completing an export declaration for the Customs Declaration Service

These links provide access to the CDS Declaration Instructions for Exports, including procedure codes, data sets and declaration completion rules.

Inventory Imports — Customs Clearance Requests: guidance on completing an import declaration for the Customs Declaration Service

These links provide access to the CDS Declaration Instructions for Inventory Imports, including procedure codes, data sets and declaration completion rules.

Inventory Exports — Customs Clearance Requests: guidance on completing an export declaration for the Customs Declaration Service

These links provide access to the CDS Declaration Instructions for Inventory Exports, including procedure codes, data sets and declaration completion rules.

Final supplementary declarations

Links for developers of trade software so that they can begin preparing their systems for this new process.

Known error workarounds

Combined appendices

Find the collection of code lists for:

Data Element 2/3: Documents and Other Reference Codes of the Customs Declaration Service (CDS) (Appendix 5)

Goods location codes for Data Element 5/23 of the Customs Declaration Service (Appendix 16)

Contents

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