CDSSG04012 - UK Trade Tariff, CDS Volume 3 Structure and Contents

The UK Trade Tariff, CDS Volume 3 is structured into two main parts:

• Guidance
• Appendices

There is a separate guidance section for each Movement Type within the UK Trade Tariff, CDS Volume 3

• 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)

Reminder:

The Import Customs Clearance Requests (inventory imports) and Export Customs Clearance Requests (inventory exports)  collections are for use where no written import or export customs declaration is required to release the goods.  These should not be used for inventory linked clearances where a written import or export customs declaration is required.   These are used for Customs Clearance Requests (CCRs - formerly referred to as C21s) and Entry in Declarants Records Notifications of Presentations (EIDR NOPs)

Inventory linked import and export customs declarations should be completed using the imports or exports tariff collections.  The inventory reference number is declared in DE 2/1 for those types of customs declaration.

Guidance Section Contents

The Guidance section  includes:

• The Navigation Guides to help you identify which order to use tariff materials in
• Data Element Completion Instructions: how each data element should be completed
• Bespoke guidance for simplified procedure users (excluded procedure codes and aggregation rules)
• Procedure and Additional Procedure Code Completion Notes
• Matrices to help you match 4-digit Procedure Codes with allowable 3-digit Additional Procedure Codes
• Data Sets for each specific type of declaration

Each guidance area is separated into imports, exports, inventory imports, inventory exports and Final Supplementary Declarations (FSDs) so ensure you use the right collection for the type of movement that is being made. 

If you are in the Exports Tariff and try to use it to complete an import declaration it will not work as the data elements used are different. 

Likewise, the data sets for an inventory import Customs Clearance Request (CCR) are significantly reduced from a written customs declaration used for imports and exports so you would end up missing mandatory data elements off the declaration if the CCR data sets were used.

The table below provides a list of what information can be found in each guidance section for a particular Movement Type.

Navigation Guide	Imports	Exports	Inventory Imports	Inventory Exports	Final Supplementary Declarations
Data element completion instructions	Imports	Exports	Inventory Imports	Inventory Exports	Final Supplementary Declarations
Simplified procedures Aggregation Rules	Imports	Not Applicable	Not Applicable	Not Applicable	Not Applicable
Simplified procedures exclusion list of procedure and additional procedure codes	Imports	Exports	Not Applicable	Not Applicable	Not Applicable
Appendix 1: DE 1/10: Procedure Code Completion Notes	Imports	Exports	Inventory Imports	Inventory Exports	Final Supplementary Declarations
Appendix 2: DE 1/11: Additional Procedure Code Completion Notes	Imports	Exports	Inventory Imports	Inventory Exports	Final Supplementary Declarations
Procedure to additional procedure code correlation matrix	Imports	Exports	Inventory Imports	Inventory Exports	Final Supplementary Declarations
Declaration Category Data Sets	Imports	Exports	Inventory Imports	Inventory Exports	Final Supplementary Declarations

Combined Appendices Section

The second main part of the UK Trade Tariff, CDS Volume 3 is called Combined Appendices.

The information contained in this section applies, as appropriate to each version of the Tariff: imports, exports, inventory imports, inventory exports and FSDs (the movement type).

The Combined Appendices section contains the Code lists for specific data elements within the customs declaration or customs clearance request (CCR).

Appendices 3 – 20 are code lists that apply (where relevant) equally to the imports, exports and inventory tariffs.  They are generic code lists that cover all types of CDS transactions.  Each appendix, with the exception of Appendix 13 (Country Codes), contains the data element is relates to within its appendix title.

Appendix 13 is a list of the country codes to be used wherever the declaration of a country is required.  Appendix 13 is therefore used across multiple data elements.

All the other code lists relate to one specific data element only, as reflected by its title.  For example, Appendix 3 provides the code list for DE 2/1.

An index of the Code lists may be found in the Combined Appendices Collection on the landing page of the UK Trade Tariff, CDS Volume 3

See section CDSSG13070 for more guidance on the CDS Code Lists included in the Combined Appendices collection.