Guidance

Get help using example declarations for imports to Great Britain from the rest of the world

Use these examples to help you complete declarations on the Customs Declarations Service for imports to Great Britain from the rest of the world.

• From: HM Revenue & Customs
• Published: 17 January 2022
• Last updated: 19 September 2024
  Show all updates

  1. 19 September 2024

     We have updated the document 'Import declaration of excise goods, covering supplementary units and tax base' under the section 'Standard customs declaration'.

  2. 16 August 2024

     The 'Import declaration claiming a waiver using document waiver code 999L' example has been removed, as it has been withdrawn from the UK Trade Tariff and can no longer be used.

  3. 20 March 2023

     The guidance has been updated because you can now use a form to report problems using the Customs Declaration Service.

  4. 4 July 2022

     The contact information to report issues if you're having problems with electronic submissions has been updated.

  5. 23 May 2022

     6 new example declarations have been added to the page.

  6. 6 April 2022

     The example guide 'Inventory linked imports supplementary declaration with a duty calculation manual override' has been updated with new calculations at Data Element (DE) Number 4/6.

  7. 17 January 2022

     First published.

Applies to England, Scotland and Wales

The example scenarios offer guidance on Customs Declarations Service (CDS) declarations for imports to Great Britain (England, Scotland and Wales) from the rest of the world.

These examples must not be used for movements from Northern Ireland.

The scenarios will not be identical to your declaration needs. You must not use data specific to the scenario in your declaration.

Using the examples

These examples should be used to:

• help understand the data element requirements in a declaration
• see how the guidance on each data element results in specific entries for each declaration
• cross-check your own declaration with an example for formatting and data element requirements

Read these examples along with:

• the CDS Declaration Completion Instructions for Imports
• instructions on how to navigate the CDS Declaration Instructions for Imports

An incorrect declaration will be rejected.

To report issues with electronic Customs Declaration Service submissions, follow guidance on how to report a problem using the Customs Declaration Service.

Examples

You can download the following example declarations.

Standard customs declaration

• Standard import declaration with multiple items (ODT, 66.6 KB)
• Import declaration in an inventory linked location with a license to import prohibited and restricted goods (ODT, 63.6 KB)
• Import declaration in a non-inventory with a license to import prohibited and restricted goods (ODT, 63.6 KB)
• Import declaration in an inventory linked location with a certificate to import prohibited and restricted goods (ODT, 66.8 KB)
• Import declaration in a GVMS location with a certificate to import prohibited and restricted goods (ODT, 60.3 KB)
• Import declaration with additional costs for freight and insurance being declared across multiple line items (ODT, 55.6 KB)
• Import declaration of excise goods, covering supplementary units and tax base (ODT, 62.1 KB)

Simplified and supplementary declarations

• Import frontier declaration using simplified declaration procedures (ODT, 53.9 KB)
• Imports supplementary declaration for removal of goods from private customs warehouse with 'Entry in Declarant’s Records' authorisation (ODT, 70.6 KB)
• Import supplementary declaration with duty calculation manual override (ODT, 65.1 KB)
• Import frontier declaration using simplified declaration procedures for goods being re-imported after temporary export under outward processing (ODT, 52.2 KB)

Special procedures

• Import declaration for inward processing (ODT, 51.6 KB)
• Import declaration for goods imported and declared to end-use (ODT, 54.3 KB)
• Import declaration claiming return goods relief from customs duty and VAT (ODT, 51.7 KB)
• Import declaration with entry to customs warehouse for goods being re-imported after outward processing (ODT, 48.7 KB)

Complex scenarios

• Import declaration where imports are subject to safeguarding retaliate measures (ODT, 65.4 KB)
• Import declaration claiming preferential quota (ODT, 63.9 KB)
• Import declaration with goods declared to temporary admission (ODT, 52.6 KB)