UK Trade Tariff: imports and community transport inwards

Guidance on import procedures and requirements including customs input entries and fallback procedures.



If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

Get detailed information about:

  • how to use the Single Administrative Document as an import declaration
  • additional documents which may have to be provided
  • the range of special import facilities available
  • special requirements for certain goods or the circumstances under which they are being imported
Published 1 January 2009
Last updated 4 May 2018 + show all updates
  1. Sections 7.9, 7.11, 8.5 and 11.12 of this guidance have been updated to reflect changes to forms no longer in use as part of this service. Guidance on payment and deposit slips has been removed.
  2. The C109 and C109A form has been removed from this guide.
  3. First digit code 5 has been added to the table in section 2.2 Trader identification, under heading box 36.
  4. Paragraphs 2.2, 2.10 including Option 1 have been updated.
  5. Paragraph 2.4 under heading 'Presentation of import declarations to HMRC' shows new address for import declarations.
  6. The Forest Law Enforcement Governance and Trade certificate item has been added to the Other government department licences and certificates list. The Import Control System (ICS) section has also been updated.
  7. Guide amended for bulk consignment procedures for CPCs 40 00 003 and 49 00 003.
  8. This guidance has been updated to reflect import and export legislation changes from 1 May 2016.
  9. First published.