Guidance

Data element aggregation rules for CDS

Use this table to find out which rules apply in the Customs Declaration Service (CDS) when using aggregation.

This table should be read along with with the appropriate declaration category dataset shown in the CDS.

The table below only shows the data elements (DE) where there are specific rules that apply when using aggregation. It does not show the full completion requirements for the declaration category, for example H1.

The numbers in square brackets [ ] in column 4 relate to the declaration category dataset reading notes in appendix 21 of the CDS Volume 3 Imports Tariff.

DE number Single Administrative Document Box number Data element (DE) name Symbol A = Mandatory D = Dependent Y = Header X = Item Note CDS aggregation rules
1/1 1 (1) Declaration type A
Y
  Cannot mix IM and CO on an aggregated declaration.
1/2 1 (2) Additional Declaration type A
Y
  Cannot aggregate across supplementary declaration types.
1/10 37 Procedure A
X
  All codes must apply to the goods, for example, all Inward Processing (IP) at item level. The same Data Element (DE) 1/10 procedure code must apply to the goods being aggregated.
1/11 37 Additional Procedure A
X
  All codes must apply to the goods, for example, all Community System of Duty Reliefs (CSDR) at item level. DE 1/11 can be declared up to 99 times per item to cover single goods item scenarios.
2/1 40 Simplified declaration/previous documents A
X, Y
  When aggregating across 39 DUCRs or less use the following:

SDP

- YSDE + the simplified declaration MRN

- YDCR + the DUCR used as the commercial audit trail between simplified declaration/records/supplementary declaration

- YDCS + the DUCR part number (if appropriate)

EIDR

- YCLE + date of the EIDR entry in records followed by the goods item number if appropriate

- YDCR + the DUCR reference number used as the commercial audit trail between the EIDR entry/commercial records/supplementary declaration

- YDCS + the DUCR part number (if appropriate)

- If aggregating across 40 or more DUCRs use the following:

SDP

- YSDE + the simplified declaration MRN (Last MRN of the declarations being aggregated)

- YDCRAGGDUCRGB + the EORI number + a unique reference number + 1 - to provide a reference that tracks back to the record of all DUCRs aggregated across the supplementary declaration. (The DUCRs held in the records should comply with the WCO recommended format as detailed in Volume 3 of the CDS Tariff.)

EIDR

- YCLE + the last date of the aggregation period

- YDCRAGGDUCRGB + the EORI number + a unique reference number + 1 - to provide a reference that tracks back to records of all DUCRs aggregated across the supplementary declaration. (The DUCRs held in the records should comply with the WCO recommended format as detailed in Volume 3 of the CDS Tariff.)

Note – If aggregating across tax points none of the elements that affect the duty calculation may change.
2/2 44 Additional information D
X
[7]
  Where an AI code requires explicit information to be declared on the declaration this cannot be aggregated, as specific information is required against the code. Where a ‘range’ may be declared, provide a reference number that tracks back to the commercial records breakdown.
2/3 44 Documents produced, certificates and authorisations, additional references D
X
[7]
  Where a Doc code requires specific information to be declared on the declaration - this cannot be aggregated, as specific information is required against the code. Where a ‘range’ may be declared, provide a reference number that tracks back to the commercial records breakdown. BTIs: Declare C626 and a single BTI code, you must have records showing an audit trail for all other BTIs which apply to that item.
Invoice details: Where N935 is required - insert a reference that allows a cross reference back to the individual invoices in the commercial records.
2/6 48 Deferred payment D
Y
Mandatory when deferment is used Enter the codes DAN 1 and/or DAN 2. In DE 2/3 declare Doc code 1207, if indirect representative is used and the DAN belongs to the importer.
2/7 49 Identification of warehouse D
Y
[11]
If CW or FZ are not used leave blank If a Customs warehousing (CW) or Free Zone (FZ) Procedure Code is declared enter the Type, Warehouse Identification number and Country code. All goods on an aggregated declaration must relate to the same CW or FZ.
3/1 2 Exporter D
X, Y
[12]
Only provided where DE 3/2 is not completed All goods declared at item level must be for a single exporter. Enter the full name and address of the third country exporter or EORI. More than one exporter is allowed on a supplementary declaration as header level covered by AI code 00200.
3/2 2 Exporter identification number D
X,Y [12g]
Mandatory where a recognised Identification number is held or where DE 3/1 is not completed All goods declared at item level must be for a single exporter. More than one exporter allowed on a supplementary declaration as header level covered by AI code 00200.
3/15 8 Importer D
Y [12]
Only provided where DE 3/16 is not completed Single importer at header level. All goods on an aggregated supplementary declaration must relate to a single importer.
3/16 8 Importer identification number A
Y
[12a]
  All goods on an aggregated supplementary declaration must relate to a single importer.
3/18 14 Declarant identification number A
Y
  Single declarant at header level.
3/20 14 Representative identification number D
Y [12b]
Only required when different from DE 3/18 Single representative (where declared) at header level.
3/21 14 Representative status code D
Y
[12c]
Only required where a representative is used No aggregation across representation types.
3/24 2 Seller D
X, Y
[12]
  Enter code 00200 – Various-AGG Details of different sellers for specific declarations must be kept in the commercial records.
3/25 2 Seller identification number D
X, Y
[12d]
  If aggregating across Sellers, code 00200 – Various-AGG must be entered in 3/24 Details of different sellers for specific declarations must be kept in the commercial records.
3/26 8 Buyer D
X, Y
[12]
  Enter code 00200 – Various-AGG Details of different buyers for specific declarations must be kept in the commercial records.
3/27 8 Buyer identification number D
X, Y
[12e]
  If aggregating across Buyers, code 00200 – Various-AGG must be entered in 3/26. Details of different buyers for specific declarations must be kept in the commercial records.
3/39   Holder of the authorisation identification number D
Y
[12f]
  EORI numbers for authorisations are declared at header level. Cannot aggregate across different parties for a single authorisation type i.e. IP for two different importers.
3/40   Additional fiscal references identification number D
X, Y
Only required where the requested procedure is 42 (OSR -Onward Supply Relief) Where required each separate OSR recipient must be declared i.e. 99 times at header or item level.
4/1 20 Delivery terms D, Y
[16] [22a]
  Cannot aggregate across delivery terms.
4/3 47 Calculation of taxes- Tax type D
X
[18]
  Same tax types must apply to the aggregated goods at item level.
4/4 47 Calculation of taxes- Tax base D
X
[18a] [22a]
  Where measurement units are required, the same measurement unit code must apply to all the goods aggregated at item level.
4/6 47 Calculation of taxes –Payable tax amount D
X
[18b]
  Where using OVR01 in DE 2/2, all aggregated items must have a manual tax calculation at item level for all tax types.
4/8 47 Calculation of taxes –Method of payment D
X
[18]
  Aggregated goods must use the same MOP code at item level.
4/9 45, 62-68 Additions and deductions D
X, Y
[16] [20] [22a]
  Any addition or deduction declared at header/item level must apply to all the aggregated goods.
4/10 22 Invoice currency     This box does not require completion however a currency must always be declared against any monetary amount entered on the declaration.
4/13   Valuation indicators D
X
[16] [22a]
  Goods may be aggregated across DE 4/13 codes providing that there is a full breakdown in the commercial records.
4/15 23 Item price/amount D
X
[22a]
  Declare the aggregated value for the item.
4/16 43 Valuation method A
X
  The same valuation method must apply to all the aggregated goods at item level.
4/17 36 Preference A
X
  Cannot aggregate across preference codes.
5/8 17 Country of destination code A
X, Y
  If goods are being entered to Onward Supply Relief (OSR) -cannot aggregate across destination Member States.
5/14 15 Country of dispatch/export code A
X, Y
  If declared at header level, all goods must be from same country. If different countries apply, this must be declared at item level and aggregation can only be used where all the goods declared on a single item are from the same country.
5/15 34 Country of origin code D
X
[28]
Single code at item level Cannot combine preference and non-preference on same item.
Cannot aggregate across preference codes.
5/16 34 Country of preferential code D
X
[29]
  Cannot combine preference and non-preference on same item. Cannot aggregate across preference codes.
5/21 27,61 Place of loading D
Y
[29a] [22a]
Only used if an airfreight adjustment code is declared in DE. 4/9 The same adjustment/Airport zone must apply to everything in the declaration.
5/23 30 Location of goods A
Y
  Single goods located at header level. For warehousing must declare – GBBYCW + Warehouse Identification number. For Free Zones declare – GBBYFZ + Free Zone Identification number For other location types where more than one Location applies, declare GBBYAGG + reference number to link to breakdown in the commercial records.
5/27 44 Supervising customs office D
Y
[31]
  All items on the declaration must have the same supervising office.
6/2 41 Supplementary units D
X
[31a]
  Whilst an aggregated quantity may be declared, the supplementary unit measurement type/code must be the same for all aggregated goods.
6/5 35 Gross mass (kg) A
X, Y
  An aggregated weight may be provided at header level.
Completion at item level is determined by the additions and deductions claimed in DE 4/9 and any commodity code specific requirements.
6/8 31 Description of goods A
X
  Description of goods must be specific and the same for all aggregated goods.
6/9 31 Type of packages A
X
  If a single package type applies to all the aggregated goods -enter the specific type code. If multiple package types apply, enter NA. Provide an audit trail in the commercial records where NA is used.
6/11 31 Shipping marks A
X
  If aggregated across shipping marks use DCRAGG reference as per DE 2/1.
6/13 31 CUS code D
X
[31a]
  If the CUS code is linked to a TARIC measure, the same CUS code must apply to all aggregated goods.
6/14 33 Commodity code- Combined Nomenclature code A
X
  Cannot aggregate across TARIC or NAC commodity codes.
6/15 33 Commodity code- TARIC code A
X
[31a]
  Cannot aggregate across TARIC or NAC commodity codes.
6/16 33 Commodity code- TARIC additional code(s) D
X
[31a]
  Cannot aggregate across TARIC or NAC commodity codes.
6/17 33 Commodity code- National additional code(s) (NAC) D
X
[31a]
  Cannot aggregate across TARIC or NAC commodity codes.
7/2 19 Container A
Y
  If aggregating across containerised and non-containerised goods use code ‘0’.
7/4 25 Mode of transport at the border A
Y
  Where multiple modes of transport are involved, this can be aggregated using the most common/frequent mode of transport (however, an audit trail must exist in the commercial records back to the original mode of transport). Where freight apportionment adjustments are declared in DE 4/9 all aggregated declarations must have the same mode of transport – multiple modes of transport cannot be aggregated in these circumstances.
7/5 21 Inland mode of transport D
Y
[41]
  Must be the same mode of transport where declared.
7/9 18 Identity of means of transport on arrival D
Y
[43]
  Declare code for means of transport followed by AGG and a reference to breakdown in records.
7/10 31 Container identification number D
X, Y
[43a]
  See DE 7/2 if aggregating across containerised and non-containerised goods - use code ‘0’ in DE 7/2 and leave DE 7/10 blank.
7/15 21 Nationality of active means of transport crossing the border D
Y
[46]
  SDP supplementary declarations only: Enter the most common nationality applicable to the aggregated goods.
8/1 39 Quota order number D
X
[46a]
  If claiming quota, the same quota/order number must apply to all the aggregated goods.
8/2 44, 52 Guarantee type D
Y
[49]
  Cardinality 9 times at header level.
8/3 44, 52 Guarantee reference D
Y
[49]
  Cardinality 99 times at Header Level.
8/5 24 Nature of transaction A
X, Y
  If aggregating across transaction types use code ‘9’.
8/6 46 Statistical value D
X
[50]
  Total across aggregated items.
Published 11 September 2018