Navigate the CDS Declaration Instructions for Final Supplementary Declarations (FSD)
Source: gov.uk (2025-04-01)

Follow these steps when preparing to make a Final Supplementary declaration (FSD) on the Customs Declaration Service.

Navigating the Customs Declaration Service (CDS) instructions for Final Supplementary Declarations

When completing a CDS Final Supplementary Declaration (FSD), it is recommended that you:

Begin with the Declaration Category data set table in Appendix 24 for the FSD (https://www.gov.uk/government/publications/appendix-24-declaration-category-data-set).

Use the index list for the 4-digit Procedure Code 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-code-for-final-supplementary-declarations) to identify the appropriate procedure code to be declared in DE 1/10.

Use the DE 1/10 to DE 1/11 Correlation Matrix (https://www.gov.uk/government/publications/4-digit-procedure-to-additional-procedure-code-correlation-matrix-for-final-supplementary-declarations) to see which Additional Procedure Code is permitted for use with the 4-digit Procedure Code.

Use the index list for the Additional Procedure Code in Appendix 2: DE 1/11: Additional Procedure Codes (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-code-for-final-supplementary-declarations-fsd) from the list of those permitted with the DE 1/10 Procedure Code, to identify any supplementary conditions that apply to the Additional Procedure Code.

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.

Use the CDS Declaration Completion Instructions for Final Supplementary Declarations (https://www.gov.uk/government/publications/cds-declaration-completion-instructions-for-final-supplementary-declarations) 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-code-for-final-supplementary-declarations) and Appendix 2: DE 1/11: Additional Procedure Codes (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-code-for-final-supplementary-declarations-fsd) to complete the FSD.

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-code-for-final-supplementary-declarations) and Appendix 2: DE 1/11: Additional Procedure Codes (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-code-for-final-supplementary-declarations-fsd) specify different rules to the main data element completion guidance or other appendices, the rules specified in Appendices 1 and 2 take precedence.

Complete the FSD with continued reference to the appropriate Appendices (please see the Appendices Index list (https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2) for details).

Declaration completion instructions for Final Supplementary Declarations list

Navigate the CDS Declaration Instructions for Final Supplementary Declarations

Guidance

CDS Declaration Completion Instructions for Final Supplementary Declarations (https://www.gov.uk/government/publications/cds-declaration-completion-instructions-for-final-supplementary-declarations)

FSD 4-Digit to 3-Digit: Procedure Code to Additional Procedure Code Correlation Matrix (https://www.gov.uk/government/publications/4-digit-procedure-to-additional-procedure-code-correlation-matrix-for-final-supplementary-declarations)

Appendices

Appendix 1: DE 1/10: Requested and Previous Procedure Codes (FSD) (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-code-for-final-supplementary-declarations)

00 Series Procedure Codes: Final Supplementary Declaration (FSD) (https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-code-for-final-supplementary-declarations)

Appendix 2: DE 1/11: Additional Procedure Codes (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-code-for-final-supplementary-declarations-fsd)

Appendix 2: DE 1/11: Additional Procedure Codes (National Additional Codes) (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-code-for-final-supplementary-declarations-fsd)

9 Series — Final Supplementary declaration (FSD) Reporting (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-code-for-final-supplementary-declarations-fsd)

Appendix 24: Declaration Category Data Set (https://www.gov.uk/government/publications/appendix-24-declaration-category-data-set)

Declaration Category Data Sets reading notes for CDS (https://www.gov.uk/guidance/declaration-category-data-sets-reading-notes-for-the-cds-uk-trade-tariff-volume-3)

Appendix 24A: Declaration Category Data Set Final Supplementary Declaration (FSD) (https://www.gov.uk/government/publications/appendix-24-declaration-category-data-set)

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

Appendix 4B: DE 2/2: Additional Information Statement Codes (National) (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: Landing page (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 Landing Page (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: Landing Page (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: Internal Temporary Storage Facilities (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: Remote Internal Temporary Storage Facilities (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: External Temporary Storage Facilities (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: Border Inspection Posts (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: Designated Export Places (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: Customs Supervised Exports (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: Authorised Consignee Temporary Storage (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 (RoRo) (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 (GVMS) (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 2/3 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)