Navigate the CDS Declaration Instructions for Imports
Source: gov.uk (2025-04-01)

Follow these steps when preparing to make an imports declaration on the Customs Declaration Service.

Completing import customs declarations

When completing a Customs Declaration Service imports customs declaration, it is recommended that you:

Begin with the relevant Declaration Category data set table in Appendix 21 (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets) for the type of declaration being made, for example, Appendix 21A: Declaration Category Data Sets H1 (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21a-declaration-category-data-sets-h1) for a free circulation supplementary declaration.

Refer to the UK Integrated Online Tariff (https://www.trade-tariff.service.gov.uk/find_commodity) or the Northern Ireland Online Tariff (https://www.trade-tariff.service.gov.uk/xi/sections) to find the commodity code to be used for the goods being declared and identify any specific tariff measures or document codes which may apply to the commodity code.

Use the Index list for the 4-digit Procedure Codes in Appendix 1: Data Element (DE) 1/10: Requested and Previous Procedure Codes (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds) to identify the appropriate procedure code to be declared in DE 1/10 for the treatment or use to which the goods will be placed

The DE 1/10 to DE 1/11 Correlation Matrix (https://www.gov.uk/government/publications/4-digit-to-3-digit-procedure-to-additional-procedure-code-correlation-matrix-for-cds) should then be used to see which Additional Procedure Codes are permitted for use with the chosen 4-digit Procedure Code

The Index List for the Additional Procedure Codes in Appendix 2: DE 1/11: Additional Procedure Codes (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds) should be used, from the list of those permitted with the DE 1/10 Procedure Code, to identify any supplementary conditions that apply to the intended usage for the goods.

Examine Appendix 4: DE 2/2: Additional Information (AI) Statement Codes (https://www.gov.uk/guidance/additional-information-ai-statement-codes-for-data-element-22-of-the-customs-declaration-service-cds) to identify any additional information to be declared, as defined in the Procedure and Additional Procedure Code completion instructions and the UK Integrated Online Tariff (https://www.trade-tariff.service.gov.uk/find_commodity) or the Northern Ireland Online Tariff (https://www.trade-tariff.service.gov.uk/xi/sections)

Use Appendix 5: DE 2/3: Documents and Other Reference Codes (https://www.gov.uk/government/collections/data-element-23-documents-and-other-reference-codes-of-the-customs-declaration-service-cds), with the UK Integrated Online Tariff (https://www.trade-tariff.service.gov.uk/find_commodity) or the Northern Ireland Online Tariff (https://www.trade-tariff.service.gov.uk/xi/sections), to identify any specific documents, licences, certificates or authorisations that need to be declared to place the goods to their intended use or enter them to the customs territory of the EU.

Use the main CDS Declaration Completion Instructions for Imports (https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide), in conjunction with the additional completion instructions provided in Appendix 1: DE 1/10: Requested and Previous Procedure Codes (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds) and Appendix 2: DE 1/11: Additional Procedure Codes (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds) to complete the customs declaration according to the commodity code and procedures to be used.

Where the completion rules for a specific data element in Appendix 1: DE 1/10: Requested and Previous Procedure Codes (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds) and Appendix 2: DE 1/11: Additional Procedure Codes (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds) specify different rules to the main data element completion guidance (https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide) or other appendices, the rules specified in Appendices 1 and 2 take precedence.

Complete the declaration with continued reference to the appropriate Appendices (see the Appendices Index list (https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2) for details) for the specific data element to identify any specific codes to be used, such as preference indicators, delivery terms and country codes.

CDS Declaration Instructions for Imports Contents list

Navigate the CDS Declaration Instructions for Imports

CDS Declaration Completion Instructions for Imports (https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide) Imports 4-Digit to 3-Digit: Procedure Code to Additional Procedure Code Correlation Matrix (https://www.gov.uk/government/publications/4-digit-to-3-digit-procedure-to-additional-procedure-code-correlation-matrix-for-cds)

Guidance

Simplified procedures exclusion list of procedure and additional procedure codes for CDS (https://www.gov.uk/guidance/simplified-procedures-exclusion-list-of-procedure-and-additional-procedure-codes-for-cds)

Customs simplified procedures Aggregation Rules for CDS (https://www.gov.uk/guidance/customs-simplified-procedures-aggregation-rules-for-cds)

Appendices

Appendix 1: DE 1/10: Requested and Previous Procedure Codes (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds):

01 Series Procedure Codes: onward dispatch (OSD) (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-01-release-for-free-circulation-with-simultaneous-onward-dispatch-to-another-customs-union-territory) 07 Series Procedure Codes: excise warehouse (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-07-release-for-free-circulation-with-simultaneous-entry-to-an-excise-warehouse) 40 Series Procedure Codes: release to free circulation (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-40-release-to-free-circulation) 42 Series Procedure Codes: onward supply relief (OSR) (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-42-release-for-free-circulation-with-simultaneous-onward-supply-to-another-member-state) 44 Series Procedure Codes: end use (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-44-release-to-free-circulation-with-duty-relief-granted-under-the-end-use-special-procedure) 51 Series Procedure Codes: inward processing (IP) (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-51-entry-to-inward-processing) 53 Series Procedure Codes: temporary admission (TA) (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-53-entry-to-temporary-admission) 61 Series: Re-importation of goods (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-61-re-importation-with-simultaneous-release-to-free-circulation) 71 Series: customs warehousing (CW) (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-71-entry-to-a-customs-warehouse-cw)

Appendix 2: DE 1/11: Additional Procedure Codes: (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds)

Appendix 2A: DE 1/11: Additional Procedure Codes (Union Codes) (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-a-series-appendix-2a) A Series: Inward Processing (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-a-series-appendix-2a) B Series: Outward Processing (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-b-series-appendix-2a) C Series: Relief from Import Duties (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-c-series-appendix-2a) D Series: Temporary Admission (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-d-series-appendix-2a) E Series: Agricultural Products (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-e-series-appendix-2a) F Series: Other (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-f-series-appendix-2a)

Appendix 2B: DE 1/11: Additional Procedure Codes (National Codes): (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds)

1 Series (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-1-series-appendix-2b) 2 Series (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-2-series-appendix-2b) 3 Series (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-3-series-appendix-2b) 4 Series (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-4-series-appendix-2b) 6 Series (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-6-series-appendix-2b) 9 Series (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-9-series-appendix-2b) 0 Series (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-0-series-appendix-2b)

Appendix 3: DE 2/1: Previous Document Codes (https://www.gov.uk/government/publications/previous-document-codes-for-data-element-21-of-the-customs-declaration-service)

Appendix 4: DE 2/2: Additional Information Statement Codes (https://www.gov.uk/guidance/additional-information-ai-statement-codes-for-data-element-22-of-the-customs-declaration-service-cds)

Appendix 5: DE 2/3: Documents and Other Reference Codes (https://www.gov.uk/government/collections/data-element-23-documents-and-other-reference-codes-of-the-customs-declaration-service-cds) Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union) (https://www.gov.uk/government/publications/data-element-23-documents-and-other-reference-codes-union-of-the-customs-declaration-service-cds) Appendix 5A: DE 2/3 Documents and Other Reference Codes (National) (https://www.gov.uk/guidance/data-element-23-documents-and-other-reference-codes-national-of-the-customs-declaration-service-cds) Appendix 5B: DE 2/3: Document Status Codes (https://www.gov.uk/guidance/data-element-23-document-status-codes-of-the-customs-declaration-service-cds) Appendix 5C: DE 2/3: Document and Other Reference Codes: Licence Types (https://www.gov.uk/guidance/data-element-23-document-and-other-reference-codes-licence-types-imports-and-exports-of-the-customs-declaration-service-cds)

Appendix 6: DE 3/39: Authorisation Type Codes (https://www.gov.uk/government/publications/authorisation-type-codes-for-data-element-339-of-the-customs-declaration-service)

Appendix 7: DE 4/1: Delivery Terms (https://www.gov.uk/government/publications/delivery-terms-for-data-element-41-of-the-customs-declaration-service)

Appendix 8: DE 4/3: Tax Types (https://www.gov.uk/government/publications/tax-types-for-data-element-43-of-the-customs-declaration-service)

Appendix 9: DE 4/8: Method of Payment Codes (https://www.gov.uk/government/publications/method-of-payment-codes-for-data-element-48-of-the-customs-declaration-service)

Appendix 10: DE 4/9: Additions and Deductions (https://www.gov.uk/government/publications/additions-and-deductions-for-data-element-49-of-the-customs-declaration-service)

Appendix 11: DE 4/10: Currency Codes (https://www.gov.uk/government/publications/currency-codes-for-data-element-410-of-the-customs-declaration-service)

Appendix 12: DE 4/17: Preference Codes (https://www.gov.uk/government/publications/preference-codes-for-data-element-417-of-the-customs-declaration-service)

Appendix 13: Country Codes (https://www.gov.uk/government/publications/country-codes-for-the-customs-declaration-service)

Appendix 14: UK Customs Office List (COL) Codes (https://www.gov.uk/government/publications/uk-customs-office-codes-for-data-element-512-of-the-customs-declaration-service)

Appendix 15: DE 5/21: Place of Loading (https://www.gov.uk/government/publications/place-of-loading-codes-for-data-element-521-of-the-customs-declaration-service) Appendix 15A: DE 5/21: Foreign Airport Zones and Percentages (https://www.gov.uk/government/publications/place-of-loading-codes-for-data-element-521-of-the-customs-declaration-service) Appendix 15B: DE 5/21: Airport Codes (https://www.gov.uk/government/publications/place-of-loading-codes-for-data-element-521-of-the-customs-declaration-service)

Appendices 16: DE 5/23: Goods Location Codes (https://www.gov.uk/government/collections/goods-location-codes-for-data-element-523-of-the-customs-declaration-service): Appendix 16A: DE 5/23: Goods Location Codes: Airports (https://www.gov.uk/government/publications/location-code-for-airports-for-data-element-523-of-the-customs-declaration-service) Appendix 16B: DE 5/23: Goods Location Codes: Regulated aerodromes (https://www.gov.uk/government/publications/certificate-of-agreement-airports-location-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16C: DE 5/23: Goods Location Codes: Maritime Ports and Wharves (https://www.gov.uk/government/publications/maritime-ports-and-wharves-location-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16D: DE 5/23: Goods Location Codes: ITSFs (https://www.gov.uk/government/publications/internal-temporary-storage-facilities-itsfs-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16E: DE 5/23: Goods Location Codes: ITSF(R) (https://www.gov.uk/government/publications/remote-internal-temporary-storage-facilities-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16F: DE 5/23: Goods Location Codes: ETSFs (https://www.gov.uk/government/publications/external-temporary-storage-facilities-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16G: DE 5/23: Goods Location Codes: BIPs (https://www.gov.uk/government/publications/border-inspection-post-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes (https://www.gov.uk/government/publications/gb-place-names-and-unlocode-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16J: DE 5/23: Goods Location Codes: Other Types of Location (https://www.gov.uk/government/publications/other-location-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16K: DE 5/23: Goods Location Codes: DEPs (https://www.gov.uk/government/publications/designated-export-place-dep-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16L: DE 5/23: Goods Location Codes: CSE (https://www.gov.uk/government/publications/location-codes-to-declare-goods-for-export-at-cse-premises-for-data-element-523-of-the-customs-declaration-service) Appendix 16M: DE 5/23: Goods Location Codes: Rail (https://www.gov.uk/government/publications/rail-location-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16N: DE 5/23: Goods Location Codes: ACTS (https://www.gov.uk/government/publications/authorised-consignee-temporary-storage-acts-location-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16R: DE 5/23: Goods Location Codes: Roll on roll off ports (https://www.gov.uk/government/publications/roll-on-roll-off-ports-location-codes-for-data-element-523-of-the-customs-declaration-service) Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service (https://www.gov.uk/government/publications/goods-vehicle-movement-service-codes-for-data-element-523-of-the-customs-declaration-service)

Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes (https://www.gov.uk/government/publications/supervising-office-codes-for-data-element-527-of-the-customs-declaration-service)

Appendix 18: DE 6/9 Package Type Codes (https://www.gov.uk/government/publications/package-type-codes-for-data-element-69-of-the-customs-declaration-service)

Appendix 19: DE 6/17: National Additional Codes (https://www.gov.uk/government/publications/national-additional-codes-to-declare-with-data-element-617-of-the-customs-declaration-service)

Appendix 20: DE 8/7 and 4/4: Measurement Unit Codes (https://www.gov.uk/government/publications/measurement-unit-codes-for-data-elements-23-and-44-of-the-customs-declaration-service)

Excise tax types, excise duty rates and supplementary guidance (https://www.gov.uk/government/publications/excise-tax-types-excise-duty-rates-and-supplementary-guidance)

Appendix 21: Declaration Category Data Sets (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets) Landing page and Introductory Text (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21-introduction-to-declaration-category-data-sets) Appendix 21A: Declaration Category Data Sets H1 (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21a-declaration-category-data-sets-h1) Appendix 21B: Declaration Category Data Sets H2 (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21b-declaration-category-data-sets-h2) Appendix 21C: Declaration Category Data Sets H3 (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21c-declaration-category-data-sets-h3) Appendix 21D: Declaration Category Data Sets H4 (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21d-declaration-category-data-sets-h4) Appendix 21E: Declaration Category Data Sets H5 (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21e-declaration-category-data-sets-h5) Appendix 21F: Declaration Category Data Sets I1 C&F (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21f-declaration-category-data-sets-i1-cf) Appendix 21G: Declaration Category Data Sets I1 B&E (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21g-declaration-category-data-sets-i1-be) Appendix 21H: Declaration Category Data Sets H7 (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21h-declaration-category-data-sets-h7)