Guidance

Navigate the Customs Declaration Service instructions for inventory exports

Follow these steps when preparing to make a Customs Clearance Request on the Customs Declaration Service.

Ensure that the goods are eligible to be declared using a Customs Clearance Request (CCR) or whether a written export customs declaration must be used.

When completing a CDS Customs Clearance Request (CCR) for inventory exports, it is recommended that you:

  1. Begin with the relevant Declaration Category Data Set Table in Appendix 23 for the type of clearance request being made, for example, Appendix 23C: Declaration Category Data Sets C21e for an export Customs Clearance Request (C21e).

  2. 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 data element (DE) 6/14.

  3. The Index lists for the 4-digit Procedure Codes in Appendix 1B: DE 1/10: Requested and Previous Procedure Codes: Export Customs Clearance Requests 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.

  4. 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.

    Please refer to the CDS Customs Clearance Request Completion Instructions for Inventory Exports, DE 1/10, for rules on whether the standard Procedure Codes from the Exports: guidance on completing an export declaration for the Customs Declaration Service or the Procedure Codes specified in this inventory tariff should be used.

  5. The Index Lists for the Additional Procedure Codes in Appendix 2 C21e: DE 1/11: Additional Procedure Codes: Customs Clearance Requests Exports should be used, from the list of those permitted with the DE 1/10 Procedure Code, to identify any supplementary conditions that apply to the intended usage for the goods.

    Please refer to the CDS Customs Clearance Request Completion Instructions for Inventory Exports, DE 1/11, for rules on whether the standard Additional Procedure Codes from the Exports: guidance on completing an export declaration for the Customs Declaration Service, or the Additional Procedure Codes specified in this inventory tariff should be used.

  6. Appendix 4: DE 2/2: Additional Information 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 the UK Integrated Online Tariff or the Northern Ireland Online tariff (commodity and procedure code specific requirements).

  7. 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 export the goods. See also Step 2 (commodity code documentary requirements).

  8. The main CDS Customs Clearance Request Completion Instructions for Inventory Exports, should then be used, in conjunction with the additional completion instructions provided in Appendices 1 and 2 to complete the customs clearance request according to the commodity code and procedures to be used.

  9. Where the completion rules for a specific data element in Appendix 1 C21e: DE1/10: Requested and Previous Procedure Codes and Appendix 2 C21e: DE1/11: Additional Procedure Codes specify different rules to the main data element completion guidance or other appendices, the rules specified in Appendices 1 and 2 take precedence.

  10. The clearance request should be completed with continued reference to the appropriate Appendices (please see the Appendices Index list for details) for the specific data element to identify any specific codes to be used, such as currency and country codes.

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

Guidance:

Navigate the CDS Customs Clearance Request Instructions for Inventory Exports

CDS Customs Clearance Request Completion Instructions for Inventory Exports

4-Digit to 3-Digit Procedure to Additional Procedure Code Correlation Matrix: Inventory Exports

Appendix 1: DE 1/10: Requested and Previous Procedure Codes: Landing page and Index List
Appendix 1B: DE 1/10 Requested and Previous Procedure Codes Export Customs Clearance Requests: 00 1x Series Procedure Codes: Inventory Exports

Appendix 2 C21e: DE 1/11: Additional Procedure Codes Landing page and Index List
Appendix 2 C21e: DE 1/11 Additional Procedure Codes Export Customs Clearance Requests:
0 series: No Additional Conditions
1 series: Other Codes: applicable to more than one Procedure Code
2 series: Permanent Export of Union Goods
4 series: Re-export of Temporary Admission (TA) Goods
5 series: Temporary Export of Goods intending to claim Returned Goods Relief (RGR)
6 series: Transit
7 series: Movements and Transfers
9 series: Reporting Information

Appendix 21 – 23 Combined Reading Notes

Appendix 23 C21e: Declaration Category Data Sets Landing Page and Introductory Text
Appendix 23C: Declaration Category Data Sets C21e
Appendix 23D: Declaration Category Data Sets C21e EIDR NOP

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
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 11: DE 4/10: Currency Codes

Appendix 13: Country Codes

Appendix 14: UK Customs Office List (COL) Codes

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: ITSFs
Appendix 16E: DE 5/23: Goods Location Codes: ITSF(R)
Appendix 16F: DE 5/23: Goods Location Codes: ETSFs
Appendix 16G: DE 5/23: Goods Location Codes: 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 Location Code: Designated Export Place [DEP]s
Appendix 16L: DE 5/23: Goods Location Codes: 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

Appendix 19: DE 6/17: National Additional Codes

Appendix 20: DE 2/3 and 4/4: Measurement Unit Codes

Published 14 October 2019
Last updated 22 April 2024 + show all updates
  1. Menu links to Appendix 14 have been shortened to remove reference to Data Element 5/12.

  2. Terminology has been updated to replace outdated page names and links. The technical content remains unchanged

  3. First published.