CDSSG04011 - UK Trade Tariff, CDS Volume 3 Movement Types and Tariff Collections
The UK Trade Tariff, CDS Volume 3 is organised into seven separate collections.
- Tariff Supplements for UK Trade Tariff CDS volume 3 from 1 January 2021
- Imports: guidance on completing an import declaration for the Customs Declaration Service
- Exports: guidance on completing an export declaration for the Customs Declaration Service
- Inventory Imports — Customs Clearance Requests: guidance on completing an import declaration for the Customs Declaration Service
- Inventory Exports — Customs Clearance Requests: guidance on completing an export declaration for the Customs Declaration Service
- Final Supplementary Declarations (FSD)
- Combined Appendices
The Tariff Supplements Section provides guidance on changes to Declaration Completion Instructions following EU Exit. There are two supplements giving bespoke information on changes affecting GB movements and Northern Ireland (NI) movements.
The GB Supplement includes guidance on changes to the main Declaration Completion Instructions for CHIEF and CDS for goods being imported to or exported from GB.
The NI Supplement includes guidance on changes to the main Declaration Completion Instructions for CDS for goods moving between GB and NI and being imported to or exported from NI.
Each Supplement has a contents list detailing which changes they provide guidance on.
Each Supplement is broken into two main Parts.
Part 1 provides general guidance on changes
Part 2 provides detailed guidance on how changes affect the completion of the Customs Declaration or Customs Clearance Request (CCR).
The Supplements should always be checked prior to submitting a Customs Declaration or CCR as they are regularly updated with new guidance on changes which affect Declaration Completion Instructions. See section CDSSG13010 for guidance.
There is also a specific section which covers Combined Appendices. These contain the code lists that are used when completing a CDS Customs Declaration or CCR. See sections CDSSG04990 and CDSSG13070 for more information on CDS Code Lists.
The detailed guidance on completing a CDS customs Declaration or CCR is in separate sections based on the type of movement being made.
Tariff Version |
Used for |
Declaration Types |
Written Import customs declarations |
standard declarations or supplementary declarations (full data set used) |
|
Written Import customs declarations |
simplified declarations (reduced data set used) |
|
Entry in Declarants Records (EIDR) Notification of Presentation (NOP) |
EIDR NOPS – DE 1/10 and 1/11 only |
|
Written Export customs declarations |
standard declarations or supplementary declarations (full data set used) |
|
Written Export customs declarations |
simplified declarations (reduced data set used) |
|
EIDR NOP |
EIDR NOPS – DE 1/10 and 1/11 only |
|
Import EIDR NOPs |
EIDR NOPs – data sets and data element completion rules only |
|
Used to clear goods at the border that do not require a written customs declaration |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Release goods covered by an import oral declaration |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Goods on a Carnet |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Goods moving in temporary storage |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Transhipments |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Goods moving under transit |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Inventory adjustments |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Export EIDR NOPs |
EIDR NOPs – data sets and data element completion rules only |
|
Used to clear goods at the border that do not require a written customs declaration |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Standalone Exit Safety and Security (EXS) declarations |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Release goods covered by an export oral declaration |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Goods on a Carnet |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Goods re-exported under temporary storage |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Goods moving under transit |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Transhipments |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Inventory adjustments |
Customs Clearance Requests (CCR - C21s) for inventory releases |
|
Import Final Supplementary Declaration (FSD) Reports for Simplified Declaration Procedure (SDP) Regular Use and Entry in Declarants Records (EIDR |
Used to submit FSD end of period reports |
Entry in Declarant’s Records (EIDR) users will be required to use a mixture of two Tariffs:
Movement Type |
Import/ Export Tariff |
Inventory Tariff |
EIDR NOP Imports |
||
EIDR NOP Imports |
||
EIDR NOP Exports |
||
EIDR NOP Exports |
It is important that users ensure they are in the correct version of the tariff for the type of movement being made as the declaration completion rules, data sets and guidance differ for each.
Failure to use the correct Collection within the Tariff will result in the declarations being completed incorrectly and being rejected by CDS.