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Customs CDS Volume 3 Tariff, Step-By-Step Guide

CDSSG04130 - Finding the Declaration Category and Data Set

Picking the Right Declaration Category Data Set:

It is crucial that the right Declaration Category and data set is picked as it radically affects how the declaration is made.  If the wrong Declaration Category is picked, then the data set used in the declaration or Customs Clearance Request (CCR) will be wrong and it will fail validation.

Get this step wrong and everything afterwards will be incorrect.

The first link on each appendices landing page provides an index list that tells you what each data set is used for, what type of transaction is covers, e.g., H1 imports to free circulation. 

Identify the Declaration Category Data Set to be used from the index lists in:

The Index list contains a description of each Declaration Category and its usage to assist users in choosing the correct Category.

Read the description of each Declaration Category on the index list, referring to the legislation as necessary, to identify the correct Category to use.

Appendix Number

Declaration Category

Declaration Title

More information on Usage

Appendix 21A

H1

Declaration for release for free circulation and special procedure: specific use (end use)

Declaration for release for free circulation: Articles 5(12), 162 and 201 of the Code Declaration for end-use: Articles 5(12), 162, 210 and 254 of the Code

Appendix 21B

H2

Special procedure: storage (customs warehousing)

Articles 5(12), 162, 210 and 240 of the Code

Appendix 21C

H3

Special procedure: specific use (temporary admission)

Articles 5(12), 162, 210 and 250 of the Code

Appendix 21D

H4

Special procedure: processing (Inward Processing (IP))

Articles 5(12), 162, 210 and 256 of the Code

Appendix 21E

H5

Declaration for the introduction of goods in the context of trade with special fiscal territories

Article 1(3) of the Code

Appendix 21F

I1 C&F

Import Simplified Declaration (SDP) with regular use (D.E.1/2 Codes C&F)

Articles 5(12) and 166 of the Code

Appendix 21G

I1 B&E

Import Simplified Declaration on an occasional basis (D.E.1/2 B&E)

Articles 5(12) and 166 of the Code

Appendix 21H

H7

Super Reduced Data Set

Articles 5(12), 162 and 201 of the Code

Appendix 22A

B1

Export Standard Declaration or Re-export Standard Declaration

Exit Summary declaration: Article 5(10) and 271 of the Code; Export declaration: Articles 5(12), 162 and 269 of the Code; Re-export declaration: Articles 5(13) and 270 of the Code

   

Export declaration: Articles 5(12), 162 and 269 of the Code; Re-export declaration: Articles 5(13) and 270 of the Code

Appendix 22B

B2

Special Procedures – Declaration for Outward Processing

Exit Summary declaration: Article 5(10) and 271 of the Code; Outward Processing declaration: Articles 5(12), 162, 210 and 259 of the Code

Appendix 22C

B4

Declaration for dispatch of goods to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union.

Article 1(3) of the Code

Appendix 22D

C1 C&F

Export or Re-export Simplified Declaration with regular use (D.E.1/2 Codes C&F)

Exit Summary declaration: Article 5(10) and 271 of the Code; Simplified Declaration (Regular Use): Articles 5(12) and 166 of the Code

Appendix 22E

C1 B&E

Export or Re-export Simplified Declaration on an occasional basis (D.E.1/2 B&E)

Exit Summary declaration: Article 5(10) and 271 of the Code; Simplified Declaration (on an occasional basis): Articles 5(12) and 166 of the Code

Appendix 23A

C21i

Customs Clearance Request for inventory releases - imports

Goods being released from a border location where no written customs import declaration is required

Appendix 23B

C21i EIDR NOP

Customs Clearance Request for inventory releases – imports released using EIDR

Goods being presented and released at the border using Entry in Declarations Records (EIDR) for imports

Appendix 23C

C21e

Customs Clearance Request for inventory releases - exports

Goods being released from a border location where no written customs import declaration is required

Appendix 23D

C21e EIDR NOP

Customs Clearance Request for inventory releases – exports released using EIDR

Goods being presented and released at the border using Entry in Declarations Records (EIDR) for imports

Appendix 24A

FSD

Final Supplementary Declaration

Import Final Supplementary Declaration Reports for SDP (Regular Use) and EIDR

Appendix 25BIRDSBulk Import Reduced Data SetGoods imported under the Bulk Imports Reduced Data Set procedures by BIRDS-authorised trader
SPIMM
H8Great Britain (GB) to Northern Ireland (NI) import using SPIMM
Articles 5(12), 162 and 201 of the Code
SPIMM
I1 C&FGB to NI import Simplified Declaration with regular use (D.E.1/2 Codes C&F) using SPIMM
Articles 5(12) and 166 of the Code
SPIMM
C21iGB to NI Customs Clearance Requests using SPIMM or the UK Carrier Scheme for Post and Parcel Movements 
Airports and Ports Customs Clearance Requests (CCR): Releases for import to NI from GB using SPIMM or UKC Scheme for Post and Parcel Movements
SPIMM
C21i EIDR NOPGB to NI Notification of Presentation for EIDR or UKIMS EIDR imports using SPIMM
Airports and Ports Customs Clearance Requests (CCR): Releases using Entry in Declarants Records (EIDR) or UK Internal Market Scheme (UKIMS) EIDR where the C21 is also used to provide the Notification of Presentation (NOP) for imports to NI from GB using SPIMM

Once the Declaration Category is picked, open the relevant Appendix for that Category to access the guidance on the data set to be used for the customs declaration or CCR.

More information:

Step 1 of the Step-By-Step Guide (section CDSSG06000) explains to users how to identify the correct declaration category and how to identify the required data set for the customs declaration or CCR.