CDSSG04240 - Navigating the Tariff Step 2 - Commodity Codes and the CDS declaration

The commodity code also affects how the customs declaration or customs clearance request (CCR) is completed. It impacts on a number of other key data elements that need to be compatible with the commodity code declared, for example:

  • If the commodity code stipulates certain measures or controls apply, it can require additional data elements to be completed on the declaration, such as Data Element (DE) 4/4 and 6/2.
  • UN dangerous goods codes for certain products at export (DE 6/12),
  • CUS codes for Chemicals (DE 6/13).

The commodity code requirements may also prevent certain declaration categories being used or require expanded data sets.

For example:

  • Licensable goods on a Simplified Declaration (Regular Use) requires additional data elements to be provided to support customs controls art the border (Declaration Categories I1 C&F - imports, C1 C&F exports).
  • Commodity codes requiring excise measurement units cannot be declared using Declaration Category H7 (Super Reduced Data Set (SRDS))

More Information:

More guidance can be found on how the commodity code affects the customs declaration or customs clearance request (CCR) in Step 2 of the Step-By-Step Guide (section CDSSG08000).

This includes guidance on how to use the information provided in the commodity code screen in the Gov.UK ‘look up’ tools to inform:

  • Taxes,
  • Preference agreements
  • Measurement quantities and
  • Documentary requirements

Use this link to view an example of a commodity code’s import requirements, including import duties, VAT and excise rates and control measures

Step-By-Step Guide and Commodity Codes:

The Step-By-Step Guide also shows how the commodity code chosen in Step 3 (section CDSSG08000) can affect:

  • The declaration category chosen in step 1 (section CDSSG06000)

  • Data set identified in Step 2 (section CDSSG07000)
  • Procedure Code chosen in Step 4 (section CDSSG09000)
  • Additional Procedure Codes identified in step 5 (section CDSSG10000)

The commodity code can also impact on the:

  • Additional Information codes needed in Step 6 (CDSSG11000) and
  • The Document Codes identified in Step 7 (CDSSG12000).

It is therefore vital that the commodity code is identified at the start of the declaration process as it affects every step of the declaration process.

Failure to determine this in advance could result in declarations being rejected by CDS, false declarations being made, offence action or failure to benefit from certain reliefs, suspensions or simplifications.