Navigate the Customs Declaration Service (CDS) Bulk Import Reduced Data Set (BIRDS) Declarations and Customs Clearance Request (CCR) completion instructions for inventory imports
Follow these steps to take when preparing to make a BIRDS declaration or Customs Clearance Request on the Customs Declaration Service..
Navigating the Customs Declaration Service (CDS) Bulk Import Reduced Data Set (BIRDS) Declarations and Customs Clearance Request (CCR) completion instructions for inventory imports to assist in the completion of BIRDS declarations and CCRs
Ensure that the goods are eligible to be declared using a BIRDS declaration, a CCR or whether a written import customs declaration must be used before proceeding.
When completing a CDS BIRDS declaration or CCR, it is recommended that you:
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Use the index lists in Appendix 23 and Appendix 25 to identify which Declaration Category Data Set should be used for the type of declaration or CCR being made.
Use the relevant Declaration Category Data Set Table in Appendix 23 or Appendix 25 to identify which Data Elements (DE) must be completed for the type of declaration or CCR being made. -
The UK Integrated Online Tariff or the Northern Ireland Online Tariff should then be consulted to find the commodity code for the goods being declared and identify any specific tariff measures or document codes which may apply to the commodity code.
Identify whether any documents specified against the commodity code require pre-clearance control. Where pre-clearance documentary controls, such as licences or certificates require endorsement prior to the release of the goods, (for example, animal health are required), then an 8-digit commodity code must be declared in DE 6/14 on the C21i.
Prohibited, restricted and licensable goods may not be declared using BIRDS or a C21i EIDR NOP.
The commodity code will also specify what the duty and VAT rates apply to the goods. Where revenue has to be paid or secured using the CCR, use these rates to manually calculate the tax line information to be declared in DE 4/3 to 4/8. -
The Index lists for the 4-digit Procedure Codes in Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes should then be used to identify the appropriate procedure code to be declared in DE 1/10 for the treatment or use to which the goods will be released for BIRDS declarations and CCRs.
The Procedure Codes listed in the Inventory Imports Appendix 1 index lists are not valid for use on a C21i EIDR NOP. Procedure Codes from the CDS Declaration Instructions for Imports collection must be used instead. -
The DE 1/10 to DE 1/11 Correlation Matrix should then be used to see which Additional Procedure Codes are permitted for use with the chosen 4-digit Procedure Code
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The Index Lists for the Additional Procedure Codes in Appendix 2 Inventory Imports: DE 1/11: Additional Procedure Codes should be used to identify any supplementary conditions that apply to the intended usage for the goods, from the list of those permitted with the DE 1/10 Procedure Code.
The Additional Procedure Codes listed in the Inventory Imports Appendix 2 index lists are not valid for use on a C21i EIDR NOP. Additional Procedure Codes from the CDS Declaration Instructions for Imports collection must be used instead. -
Appendix 4: DE 2/2: Additional Information (AI) Statement Codes should then be examined to identify any additional information to be declared, as defined in the Procedure and Additional Procedure Code completion instructions and UK Integrated Online Tariff or the Northern Ireland Online Tariff (commodity and procedure code specific requirements)
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Appendix 5: DE 2/3: Documents and Other Reference Codes with the UK Integrated Online Tariff or the Northern Ireland Online Tariff should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to import the goods. See also Step 2 (commodity code documentary requirements)
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The main CDS BIRDS Declarations and CCR completion instructions for inventory imports should then be used, in conjunction with the additional completion instructions provided in Appendices 1 and 2 to complete the BIRDS declaration or CCR according to the commodity code and procedures to be used.
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Where the completion rules for a specific DE in Appendix 1 and Appendix 2 specify different rules to the main DE completion guidance or other appendices, the rules specified in Appendices 1 and 2 take precedence.
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The BIRDS declaration or CCR should be completed with continued reference to the appropriate Appendices (please see the Appendices Index list for details) for the specific DE to identify any specific codes to be used, such as tax types and country codes.
CDS Declaration Instructions for Inventory Imports Contents list
Guidance
CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports
Appendix 2 Inventory Imports DE 1/11: Additional Procedure Codes Landing page and Index List
Appendix 2 Inventory Imports: DE 1/11 Additional Procedure Codes
0 series: No Additional Conditions
1 series: Other Codes: applicable to more than one Procedure Code
2 series: Free Circulation and Home Use
3 series: Claims to Relief from Customs Duty and Other Charges
4 series: Returned Goods Relief (RGR)
5 series: Temporary Admission (TA)
7 series: Movements and Transfers
9 series: Reporting Information
4-Digit to 3-Digit Procedure to Additional Procedure Code Correlation Matrix: Inventory Imports
Appendix 21 – 25 Combined Reading Notes
Appendix 23 C21i: Declaration Category Data Sets Landing Page and Introductory Text
Appendix 23A: Declaration Category Data Sets C21i
Appendix 23B: Declaration Category Data Sets C21i EIDR NOP
Appendix 25 BIRDS: Declaration Category Data Set Landing Page and Introductory Text
Appendix 25A: Declaration Category Data Set BIRDS Declarations
Appendices
Appendix 3: DE 2/1: Previous Document Codes
Appendix 4: DE 2/2: Additional Information Statement Codes
Appendix 5: DE 2/3: Documents and Other Reference Codes: Landing page
Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union)
Appendix 5A: DE 2/3 Documents and Other Reference Codes (National)
Appendix 5B: DE 2/3: Document Status Codes
Appendix 5C: DE 2/3: Document and Other Reference Codes: Licence Types
Appendix 6: DE 3/39: Authorisation Type Codes
Appendix 7: DE 4/1: Delivery Terms
Appendix 9: DE 4/8: Method of Payment Codes
Appendix 10: DE 4/9: Additions and Deductions
Appendix 11: DE 4/10: Currency Codes
Appendix 12: DE 4/17: Preference Codes
Appendix 14: UK Customs Office List (COL) Codes
Appendix 15: DE 5/21: Place of Loading Landing Page
Appendices 16: DE 5/23: Goods Location Codes: Landing Page
Appendix 16A: DE 5/23: Goods Location Codes: Airports
Appendix 16B: DE 5/23: Goods Location Codes: Certificate of Agreement (CoA) Airports
Appendix 16C: DE 5/23: Goods Location Codes: Maritime Ports and Wharves
Appendix 16D: DE 5/23: Goods Location Codes: Internal Temporary Storage Facilities (ITSFs)
Appendix 16E: DE 5/23: Goods Location Codes: Remote Internal Temporary Storage Facilities (ITSF(R))
Appendix 16F: DE 5/23: Goods Location Codes: External Temporary Storage Facilities (ETSFs)
Appendix 16G: DE 5/23: Goods Location Codes: Border Inspection Posts (BIPs)
Appendix 16H: DE 5/23: Goods Location Codes: Approved Depositories
Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes
Appendix 16J: DE 5/23: Goods Location Codes: Other Types of Location
Appendix 16K: DE 5/23: Goods Location Codes: Designated Export Places (DEPs)
Appendix 16L: DE 5/23: Goods Location Codes: Customs Supervised Exports (CSE)
Appendix 16M: DE 5/23: Goods Location Codes: Rail
Appendix 16N: DE 5/23: Goods Location Codes: Authorised Consignee Temporary Storage (ACTS)
Appendix 16R: DE 5/23: Goods Location Codes: Roll On Roll Off Ports (RoRo)
Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service (GVMS)
Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes
Appendix 18: DE 6/9 Package Type Codes
Last updated 22 April 2024 + show all updates
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Menu links to Appendix 14 have been shortened to remove reference to Data Element 5/12.
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The guidance has been updated with a link to 'Appendix 16N: DE 5/23: Goods Location Codes: Authorised Consignee Temporary Storage (ACTS)'.
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The Navigation guidance has been updated to include references to Appendix 25 and the Bulk Import Reduced Data Set Declaration Category. The Inventory Imports Contents List has also been updated.
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First published.