Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)
Updated 23 December 2024
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This publication is available at https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/group-8-other-data-elements-statistical-data-guarantees-and-tariff-related-data
Known error workarounds may apply to this area of the instructions.
DE 8/1 Quota number (Box 39: Quota)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H1 & I1 C&F | an6 | NA | 1x |
Declaration Category I1 C&F:
This Data Element (DE) is only required on a simplified declaration where a claim to a tariff quota is being made on the simplified declaration. Additional data elements will be required on the simplified declaration to support the claim to quota, for example, commodity code details. Claims to Quotas on a simplified declaration may only be made where the requested procedure (DE 1/10) is free circulation.
All Declaration Categories:
Enter the order number of the tariff quota for which the declarant is applying. When a reduced or nil rate of Customs Duty is claimed against a Tariff quota, enter the relevant quota order number listed in the UK Integrated Online Tariff or the Northern Ireland Online Tariff.
Quota relief may be claimed for goods entered for excise warehousing, but not on their removal from excise warehousing.
Northern Ireland Quota Claims
Movements from RoW into NI can claim a UK quota where there is both UK and EU quota capacity (for the relevant country of origin). The quota can only be claimed with Additional Declaration Types A, D, Y, or Z in DE 1/2 and must include Additional Information (AI) codes NIIMP and NIQUO in DE 2/2. Any other Additional Declaration Type will result in the declaration being rejected.
DE 8/1 must be completed with the GB quota order number.
Movements from GB into NI can count towards EU-UK quotas where EU trade defence measures are in place (for example, movements of steel that would otherwise attract additional duties)
In these cases, DE 2/2 must contain NIDOM and NIQUO, and the free text field must be completed with the relevant EU quota order number and the word ‘QUOTA’.
DE 8/1 must not be completed with a quota order number for GB-NI movements or the declaration will be rejected.
Notes:
Article 50 of the Implementing Regulation (EU) 2015/2447, restricts claims to quotas to declarations made to Free Circulation only.
A tariff quota is any pre-set value or quantity of given goods, which may be imported during a specified period with a reduction or on suspension of the normal customs duties, and beyond which any additional quantity of these goods can be imported by paying normal customs duties.
The Commission database for tariff quotas allows tracking the overall EU usage of “First come first served” import quotas in force granted to products originating from certain third countries. It displays the balances of each tariff quota applicable in the present year and in the past year. It also indicates the date when a particular tariff quota is exhausted. This information is subject to constant change as a result of the daily operations which take place.
Appendix 5: DE 2/3: Documents and Other Reference Codes contains details of all reference codes which may be declared in this data element, a description of their usage and provides guidance on the details to be declared against each code. Please refer to this Appendix to identify any specific document codes required to support the claim to quota.
Critical Quotas:
Where security may be required in the event of a quota being critical, an appropriate Method of Payment (MOP) code must be declared in DE 4/8 (Method of Payment) to ensure the duty can be taken on deposit. Please note that as per the guidance in DE 2/6 (Deferred Payment), only a single method of payment can be used against a single tax type.
DE 8/2 Guarantee Type and Cash Accounts (Box 44 and Box 52: Guarantee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H1, H3, H4, H5, I1 C&F and I1 B&E | Guarantee type: an1 | 9x | NA |
Declaring Comprehensive Guarantee details
Data element 8/3 Notes section provides detailed guidance on how to declare Customs Comprehensive Guarantees and Guarantee exemptions. The guidance in DE 8/3 includes the specific guarantee completion instructions for DE 2/3, 3/39, 8/2 and 8/3.
Guarantee details are only required where there is customs duty to pay or secure.
Where there is no Customs Duty liability (Tax types beginning with A), no guarantee details are required (for example, only Import VAT and Excise liabilities are being paid or secured).
Declaration Category I1 C&F:
This data element is only required on a simplified declaration where a claim to a critical tariff quota is being made on the simplified declaration.
Declaration Category I1 B&E:
This data element is only required on Declaration Category I1 B and/or E data sets when using a Cash Account or General Guarantee Account to pay/ secure any revenue.
Declaration Category H5:
This data element is only required on Declaration Category H5 data sets when using a Cash Account or General Guarantee Account to pay/ secure any revenue.
All Declaration Categories:
Enter Code ‘Y’ where Cash Accounts are being used to pay/ secure the duties and other charges concerned (for example, where code ‘N’ or ‘P’ is declared in DE 4/8 (Method of Payment)).
For all other methods:
Using the relevant code from the table below, enter the type of guarantee to be used.
Please refer to the Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).
| Description | Code |
|---|---|
| For guarantee waiver (Article 95(2) of the Code) | 0 |
| For comprehensive guarantee (Article 89(5) of the Code | 1 |
| For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) | 2 |
| For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code | 3 |
| For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) | 4 |
| For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (15) (Article 89(9) of the Code) | 5 |
| For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code) | 7 |
| For guarantee not required for certain public bodies (Article 89(7) of the Code) | 8 |
| For guarantee furnished for goods dispatched under TIR procedure | B |
| For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) | C |
| For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | D |
| For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | E |
| For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | F |
| For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | G |
| For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code | H |
| Excise guarantee | X |
| Cash accounts (to be used for payment or security purposes) | Y |
Notes:
9 instances of this data element can be declared at header level.
Where an authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.
DE 8/3 Guarantee Reference (Box 52: Guarantee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H1, H3, H4, H5, I1 C&F and I1 B&E |
GRN: an..24 OR Other guarantee reference: an..35 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 |
99x | NA |
Declaration Category I1 C&F:
This data element is only required on a simplified declaration where a claim to a critical tariff quota is being made on the simplified declaration.
Declaration Category I1 B&E:
This data element is only required on Declaration Category I1 B and/or E data sets when using a Cash Account or General Guarantee Account to pay/ secure any revenue.
Declaration Category H5:
This data element is only required on Declaration Category H5 data sets when using a Cash Account or General Guarantee Account to pay/ secure any revenue.
All Declaration Categories:
Enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee in the ‘Other Guarantee Reference’ segment of this field.
Where document code C505 is declared in DE 2/3 (Document Codes) and authorisation type code CGU is declared in DE 3/39 (Holder of the Authorisation), then the comprehensive guarantee reference number must be declared in this data element in the ‘Other Guarantee Reference’ segment of this field.
Enter the EORI number of the holder of the Cash Account being used to pay/ secure any duties and charges where Method of Payment codes ‘N’ or ‘P’ are declared in DE 4/8 (Method of Payment) in the ‘GRN’ component for this data element.
Where an authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.
Notes:
99 instances of this data element can be declared at header level.
Guarantee details are only required where there is customs duty to pay or secure.
Where there is no Customs Duty liability (Tax types beginning with A), no guarantee details are required (for example, only Import VAT and Excise liabilities are being paid or secured).
Where the Customs Comprehensive Guarantee (CCG) Requirement is waived
The guidance below provide instructions on how to declare a Customs Comprehensive Guarantee (CCG) exemption on CDS. It covers the following circumstances:
- Deferment account where only a deferment guarantee (C1207) is in place and no separate CCG authorisation is held (does not apply in NI, for use in GB only)
- Where the guarantee requirement has been waived in GB following EU exit (does not apply in NI, for use in GB only)
- Goods below the statistical threshold (can be used in GB or NI)
- Declarations made by public bodies/ government agencies (can be used in GB or NI)
- Fixed energy installations (can be used in GB or NI)
Please note that these details are only required where there is customs duty to pay or secure. Where there is no Customs Duty (Tax types beginning with A) to pay or secure, no guarantee details are required.
| Data Element | Guarantee requirement is waived — Completion Instructions |
|---|---|
| 2/3 (document codes) | Enter document code: C505 Document ID: For imports into Great Britain (GB), enter ‘GBCGUguaranteenotrequired’ For imports into Northern Ireland (NI), enter ‘XICGUguaranteenotrequired’ Document Reason: type of exemption being used Use one of the following status codes (as appropriate for the type of exemption): For deferment accounts where only a C1207 deferment guarantee is held: Enter status code CC (for use in GB only) For GB exemptions following EU Exit: Enter status code CC For other government departments (OGDs) and Public Bodies: Enter status code XW For fixed energy installations: Enter status code XW For goods exempted under TA (article 81, Regulation (EU) No. 2015/2446: Enter status code XW For goods below the statistical threshold: Enter status code XB |
| 3/16 (importer) or 3/18 (declarant = the submitter) or 3/20 (the representative) |
The GB or XI EORI number declared in either DE 3/16, DE 3/18 or DE 3/20 must match the EORI number declared in DE 3/39 (the party claiming the exemption) |
| 3/39 (Authorisation holder) | For imports into Great Britain (GB), enter CGUGB000000000000 (the characters ‘GB000000000000’ relate to the EORI number of the person claiming the exemption) For imports into Northern Ireland (NI) enter, CGUXI000000000000 (the characters ‘XI000000000000’ relate to the EORI number of the person claiming the exemption) |
| 8/2 (Guarantee type) | For deferment accounts where only a C1207 deferment guarantee is held: Enter code 0 For GB exemptions following EU Exit: Enter code 0 For OGDs and Public Bodies: Enter code 8 For fixed energy installations: Enter code C For goods exempted under TA (article 81, Reg No. (EU) 2015/2446: Enter status code XW For goods below the statistical threshold: Enter code 5 |
| 8/3 (Guarantee Reference) | In the ‘Other Guarantee Reference’ Component, enter: Guaranteenotrequired Leave Guarantee Reference Number component (GRN) blank |
Where a Customs Comprehensive Guarantee (CCG) is required:
| Data Element | Guarantee is required — Completion Instructions |
|---|---|
| 2/3 (document codes) | Enter document code: C505 Document ID: For imports into Great Britain (GB), enter ‘GBCGU’ followed by the CCG authorisation number No status code is required For imports into Northern Ireland (NI), enter ‘XICGU’ followed by the CCG authorisation number No status code is required |
| 3/16 (importer) or 3/18 (declarant = the submitter) or 3/20 (the representative) |
The EORI number declared in either DE 3/16, DE 3/18 or DE 3/20 must match the EORI number declared in DE 3/39 and must be the EORI number who ‘owns’ the CCG authorisation declared in DE 2/3 |
| 3/39 (Authorisation holder) | For imports into Great Britain (GB), enter CGUGB000000000000 (the characters refer to the EORI number of the person holding the comprehensive guarantee) For imports into Northern Ireland (NI) enter, CGUXI000000000000 (the characters ‘XI000000000000’ relate to the EORI number of the person holding the comprehensive guarantee) |
| 8/2 (Guarantee type) | 1 |
| 8/3 (Guarantee Reference) | In the ‘Other Guarantee Reference’ Component, enter: The actual reference number of the CCG Leave Guarantee Reference Number component (GRN) blank |
Please refer to the Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).
DE 8/5 Nature of Transaction (Box 24: Nature of Transaction)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H1, H2, H3, H4 & H5 | n..2 | 1x | 1x |
All Declaration Categories:
Enter the relevant code for type of transaction concerned, using the Union codes and headings from the table below.
Enter, a 2-digit code (second digit is optional), comprising a single-digit code from column:
- A — mandatory
- B — optional
| A (Mandatory) | B (Optional) |
|---|---|
| 1. Transactions involving actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7, 8) | 1. Outright purchase/sale 2. Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent 3. Barter trade (compensation in kind) 4. Financial leasing (hire-purchase)* 9. Other |
| 2. Return and replacement of goods free of charge after registration of the original transaction | 1. Return of goods 2. Replacement for returned goods 3. Replacement (for example, under warranty) for goods not being returned 9. Other |
| 3. Transactions involving transfer of ownership without financial or in-kind compensation (for example, aid shipments) | — |
| 4. Operations with a view to processing** under contract (no transfer of ownership to the processor) | 1. Goods expected to return to the initial country of export 2. Goods not expected to return to the initial country of export |
| 5. Operations following processing under contract (no transfer of ownership to the processor) | 1. Goods returning to the initial country of export 2. Goods not returning to the initial country of export |
| 6. Not currently in use | — |
| 7. Operations under joint defence projects or other joint intergovernmental production programmes | — |
| 8. Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued | — |
| 9. Other transactions which cannot be classified under other codes | 1. Hire, loan, and operational leasing longer than 24 months 9. Other |
*Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.
**Processing covers operations (transformation, construction, assembling, enhancement, renovation …) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A.
Notes:
One instance of DE 8/5 can be entered at header and item level.
For paper declarations:
- The code from column A must be entered in the left-hand side of the data element
- The code from column B (if declared) should be entered in the right-hand side of the data element
DE 8/6 Statistical Value (Box 46: Statistical Value)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H1, H2, H3, H4, H5 and I1 B&E | n..16,2 | N/A | 1x |
All Declaration Categories:
Enter the statistical value for the goods item in GBP (£ Sterling), irrespective of the currency used in DE 4/14 (item price).
This data element must be completed as required by the:
- DE 1/10 Procedure Code completion notes (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details) or
- DE 2/3 Document Codes and Other References requirements (Appendix 5: DE 2/3: Documents and Other Reference Codes for details).
Notes:
The statistical value is the approximate theoretical value of the goods at the time and place where they enter the territory of the Member State in which they are located at the time of release into the customs procedure (‘importing Member State’). The statistical value is to relate to this Member State.
Therefore, the statistical value consists of the (intrinsic) value of the goods and the incurred or calculated cost for transport and insurance from their point of the transport related departure to the point of entry into this Member State.
Value of the goods
Statistical value is based on the value of the goods:
- Value of the goods shall be the customs value, where it is determined (Title II, Chapter 3 of the Union Customs Code (UCC) “VALUE OF GOODS FOR CUSTOMS PURPOSES”)
- Where a customs value is not determined, the value of the goods shall be;
- In the case of a sale or purchase: the price actually paid or payable for the imported goods.
- In other cases: the price which would, for the import, reasonably be invoiced in the case of sale or purchase between a non-related buyer and seller.
Other costs
The Statistical value must include only ancillary charges. These are the actual or calculated costs for transport and, if they are incurred, for insurance, but covering only that part of the journey which is outside the statistical territory of the ‘importing Member State’. If transport or insurance costs are not known, they need to be assessed reasonably on the basis of costs usually incurred or payable for such services (considering especially, if known, the different modes of transport).
Other costs in relation to a customs value
The customs value at the EU border has to be complemented by ancillary costs up to the border of the importing Member State. In case the customs value includes ancillary costs beyond the border of the importing Member State (for example, ‘CIF ‘final destination’’), these costs shall not be included in the statistical value. If applicable, overall “other costs” must be split up for example, on a kilometre pro rata basis.
“Other costs” relating to more than one item on the import declaration
If the ancillary charges (such as transport and insurance) relate to several items on an import declaration, the respective ancillary costs for each individual item must be calculated on a relevant pro rata basis, for example, kg or volume.
Statistical value in case of processing (import)
This applies only where the commercial transaction is not a sales contract, but a contract for services (a ‘processing’ contract). Note: Do not complete DE 8/6 for Inward Processing on a H4 declaration category where the commercial transation is a sales contract. This exemption does not apply on any subsequent diversions to free circulation.
-
Imports for inward processing
For goods which are to enter the Union for inward processing, the statistical value must be established by taking the value of the unprocessed goods. -
Re-imports after outward processing
For goods which underwent outward processing and return to the Union, the statistical value must be established by taking the value of the previously exported unprocessed goods plus the value added during the processing.
Please refer to the specific Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for more details.
Currency conversion
The Statistical Value must be expressed in the national currency of the Member State where the customs declaration is lodged. Values which are, for example, on documents, expressed in another currency (for example, invoiced currency of the goods), need to be converted. The rate of exchange to be used is the rate applicable at the time the customs declaration is accepted, and according to Union customs provisions on currency conversion relating to the determination of the customs value (Article 146 UCC-IA).
DE 8/7 Writing-off (Box 44)
Declaration Category H1, H5, I1 C&F and I1 B&E only:
This data element is combined for declaration purposes with data element 2/3. Please refer to DE 2/3 (Document Codes) for its completion rules.
Writing off details may only be provided on an I1B&E by public bodies.