The Customs Declaration Service

Information on the Customs Declaration Service.

A customs declaration is a document that lists and gives details of goods that are being imported or exported. Customs declarations must be submitted on the customs declaration service (CDS). To gain access, an authorisation holder must subscribe their Government Gateway user ID to the CDS, this will allow them to:

  • submit import and export declarations using software 
  • get a postponed import VAT statement or get an import VAT certificate so a VAT return can be completed 
  • pay customs duty and import VAT

More information on CDS and how to submit a customs declaration can be found at Customs Declaration Service.

Who can submit import customs declarations for Temporary Admission

When the authorisation holder completes any import customs declaration, they are making a legal declaration that the information they have provided is accurate and correct. For TA, the declarant is the authorisation holder who will be held solely responsible for any mistakes made or customs debt owed. An authorisation holder may appoint a third-party representative to act on their behalf when submitting import customs declarations.

Third-party representatives

An authorisation holder may appoint a third-party representative to act on their behalf when submitting import customs declarations. When the third parties, such as freight agents, declare goods, they act as the representative of the authorisation holder. It is the responsibility of the representative to ensure that they have clear instructions from the authorisation holder.   

If representatives make import customs declarations to enter goods to TA without the authority of the person in whose name the goods are entered, they are regarded as acting in their own name and on their own behalf and will be liable for any customs debt incurred.

Direct representation

Direct representation is when a third party submits an import customs declaration in an authorisation holders name and on their behalf. The authorisation holder is solely responsible for any customs debt that may arise. However, if clear instructions were given by the authorisation holder and a serious error was still made by the third-party representative, they may share liability for any debt that arises.

Indirect representation

Indirect representation is when a third party submits an import customs declaration in their own name but on behalf of the authorisation holder. They are jointly and severally liable with the authorisation holder for any customs debt that may arise. Indirect representation is not allowed when importing goods under TA.

Responsibilities of third-party representatives

 Third-party representatives should only declare goods to TA where they have been given clear instructions from an authorisation holder.   

An authorisation holder should make sure that their third-party representative provides them with copies of CDS (or their CDS reference numbers) and customs clearance reports for their records. They should also check that the correct CDS procedure codes have been used on import and re-export and that duty calculations are correct.

Temporary Admission and use of the CDS

Using the customs declaration service (CDS) to declare goods to temporary admission procedure When completing a declaration for Temporary Admission using the UK’s CDS, it is essential to enter the correct codes to ensure the declaration is processed accurately. These codes identify the nature of the import, its intended use, and the type of authorisation under which the goods are entering the UK.

Full guidance on these codes and their permitted combinations can be found at appendix 1: DE 1/10: requested and previous procedure codes of the customs declaration service (CDS).

Depending on the authorisation type, (for example, full authorisation, authorisation by declaration, oral declaration, or declaration by conduct), different codes and processes apply. For Temporary Admission, the following data elements are typically required:

  • a procedure code, entered in data element 1/10, this is a four digit code made up of the requested procedure code and the previous procedure code
  • additional procedure codes, entered in data element 1/11, these include:
    • D-Series codes, which specify the purpose of the import under Temporary Admission
    • 5-Series codes, which indicate the type of authorisation or legislative basis under which the procedure is being used for inventory linked imports

Authorisation types, codes, and forms

For TA declarations made on CDS (for Full and AbD authorisations) a procedure code in the 53xx series plus one D-Series additional procedure code (per declaration item) is required.  

Requested procedure C code 53 refers to Temporary Admission. Requested procedure 53 – entry to Temporary Admission: completion and instruction notes. 

In CDS, Data Element 1/10 requires a 4 digit procedure code, which is composed as follows:

  • the first and second digits indicate the requested procedure, the customs procedure the goods are being entered into
  • the third and fourth digits indicate the previous procedure,  the customs procedure from which the goods are being removed

For example, a code such as 5300 means: 

  • 53: requested procedure — Temporary Admission (TA) 
  • 00: Previous Procedure — no previous customs procedure 

The following combinations of requested and previous procedure codes are used for different Temporary Admission scenarios: 

  • 5300 — entry to TA (no previous procedure) 
  • 5351 — entry to TA following discharge from inward processing 
  • 5353 — transfer of goods between TA authorisation holders 
  • 5354 — entry to TA following discharge from inward processing in another member state 
  • 5371 — entry to TA on release from a customs warehouse 
  • 5378 — entry to TA on release from a free zone

Each of these codes reflects the specific context from which the goods are entering Temporary Admission.

Additional procedure codes – D-Series – data element 1/11

D-Series additional procedure codes are used in formal CDS declarations for Temporary Admission. These codes reflect the intended use of the imported goods. D-Series additional procedure codes provide detailed justification for the Temporary Admission, clarifying the specific use or intended purpose of the goods. These codes support the main procedure code ‘53’ and are entered in DE 1/11. 

Examples: 

  • D01 — goods imported for exhibition or demonstration 
  • D18 — goods imported for testing or experimentation 

Only one D-Series code is allowed per declaration item. D-Series and 5-Series codes must not be used together on the same item. Doing so will cause the declaration to be rejected by CDS. 

These codes help identify any specific conditions of use applied to the goods upon import.

Additional Procedure Code D-Series (Appendix 2A) provides the complete list of D-Series codes for Temporary Admission.

If the goods are exported after Temporary Admission, appropriate export D-codes must also be used, more information can be found at additional procedure code D-Series: Temporary Admission.

Additional information statement codes

Commonly known as AI codes, are also used to provide extra context in support of a declaration.  

For example when using Temporary Admission under Authorisation by Declaration, the following AI codes are required: 

  • 00100 — this code must be declared when using authorisation by customs declaration only (authorisation to use the procedure is granted at the time the goods are declared to the procedure) — this acts as a legal statement by the declarant, confirming that the goods meet all necessary conditions and that the declarant accepts the associated responsibilities
  • ABDIN — this code must be included when placing goods into Temporary Admission under Authorisation by Declaration, it confirms that the declarant is requesting entry into the Temporary Admission procedure based on the authorisation granted at the time of the declaration (note: AI code 00100 must also be declared alongside ABDIN)
  • ABDOU — this code must be declared when removing goods from Temporary Admission that were originally entered using Authorisation By Declaration, it signals that the declarant is completing the procedure under the same authorisation route (note: AI code 00100 must also be declared alongside ABDOU)

AI codes are entered in Data Element 2/2 and are not a substitute for procedure codes, but rather support their application.

Additional information (AI) statement codes for data element 2/2 of the customs declaration service (CDS) provides the official reference document for AI codes, including their full definitions and application across various procedures.

More information can be found at additional procedure code 5-Series: Temporary Admissions (TA).