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This Appendix contains the specific completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Exports.
This guidance explains the different preference tiers under the DCTS, including benefits for each tier, criteria for moving between tiers and transition periods.
Information for heavy goods vehicle hauliers or drivers who attend an inland border facility, where customs and document checks can take place away from ports.
Find out whether you're established in the UK for customs purposes.
Find online and face to face training courses to help you understand customs processes and how to add to or amend the list if you're a training provider.
Find out how to understand and use the information on your monthly statements.
Find out if relief is available for goods using Temporary Admission and if your goods require you to be established inside or outside the UK.
Check when you need to use this system to make an entry summary declaration for goods moving into Northern Ireland from Great Britain, or into Northern Ireland from countries outside the EU.
How to make an early payment to increase your available balance if you're close to exceeding your monthly duty deferment limit.
Use a customs comprehensive guarantee to cover Customs Duty, excise duty and import VAT when you regularly import goods or use common and Union transit.
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Use this guide as a supplement when using the CDS Declaration Instructions to import and export goods to and from Great Britain (England, Scotland and Wales) after the end of the transition period.
Find the Customs Office Codes for use with the Customs Declaration Service (Appendix 14).
How to plan your route and make declarations if your transit movement is starting in Great Britain.
Find a list of codes which may be used in Data Element 5/23 to identify the location where the goods may be examined for airports (Appendix 16A).
Use this service for Temporary Admission, inward processing or authorised use with an authorisation by declaration, or if proof of origin was not available at the time of import.
Find codes which identify the type of customs authorisation held (Appendix 6).
Declare goods that have been imported or exported between Great Britain and the UK Continental Shelf.
Use this list to see if a business holds Authorised Economic Operator status with HMRC.
Find out which locations you need to submit an ‘arrived’ export declaration at before moving goods and where to take the goods if they need to be checked.
Don’t include personal or financial information like your National Insurance number or credit card details.
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