Guidance

CDS Declaration Completion Instructions for Imports

Updated 23 December 2024

Known error workarounds may apply to this area of the instructions.

General Notes on Reading Data Element Completion Rules:

This Data Element (DE) Completion Guide relates to Customs Declaration Service (CDS) written import customs declarations only.

It does not cover completion instructions for export customs declarations or Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s).

For data element completion guidance for exports and CCRs, please refer to the appropriate Declaration or Customs Clearance Request Completion Guide.

Data element overview table

The table shown, at the start of each data item, identifies in column:

  1. Which types of declaration require the completion of the data element (Declaration Categories)
  2. The number and type of characters allowed in the field (Field format)
  3. The number of times the data element may be used at header level (Number of occurrences at header level)
  4. The number of times the data element may be used at item level (Number of occurrences at item level)

For example:

Declaration Categories Field format No. of occurrences at header level No. of occurrences at item level
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E a2 1x 99x

Declaration Categories:

The data element completion rules provided in this document indicate for which types (categories) of declarations the data element is required. For example, DE 1/1 needs to be completed for categories: H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E.

The table below explains which categories of import customs declarations these are, for example I1: Import Simplified Declaration

Declaration Categories Description
H1 Declaration for release for free circulation and special procedure: specific use (end use)
H2 Special procedure: storage (customs warehousing)
H3 Special procedure: specific use (temporary admission)
H4 Special procedure: processing (inward processing)
H5 Declaration for the introduction of goods in the context of trade with Special Fiscal Territories or Territories with which the EU has formed a Customs Union
H7 Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009
I1 C&F Import simplified declaration with regular use (DE 1/2 codes C&F)
I1 B&E Import simplified declaration on an occasional basis (DE 1/2 codes B&E)

For correlation purposes:

  • Full customs declarations are referred to under the Union Customs Code as standard customs declarations
  • H7 is referred to as the Super Reduced Data Set (SRDS)

Declaration categories H1, H3, H4 and H5 will be used for the Supplementary Declaration data sets.

Appendix 21: Declaration Category Data Sets provides a detailed breakdown of the specific data elements needed for each declaration category.

There is a separate table in Appendix 21 for each declaration category type, for example H1 data set.

These tables also provide a cross reference from the new data element number to the previous Single Administrative Document (SADH) box reference number for correlation purposes.

The data set tables in Appendix 21 also state whether the data element is mandatory in all cases, optional for the declarant or dependant on the circumstances being declared.

Field Format

The column showing field format in the table at the start of each data element indicates the requirements for the character type and length. The codes for the character types are as follows:

  • a: alphabetic
  • n: numeric
  • an: alphanumeric

The number following the code indicates the admissible data length.

The following further rules apply:

  • If there are no dots between the character type indicator and the length of the field indicator, then the data element has a fixed length and the full number of characters must be completed. For example: a2 indicates that 2 alpha characters must be used.
  • Where there are two dots before the length indicator, this mean that the data has no fixed length, but it can have up to a maximum number of digits, as specified by the length indicator. For example: an..4 indicates that a up to a maximum of 4 alpha numeric characters may be used.
  • A comma in the field length means that the data element can include decimals. The digit before the comma indicates the maximum length of the data element. The digit after the comma indicates the maximum number of digits that may be used after the decimal point.
    For example, n..16,2 means:
    • The maximum field length is 16 digits
    • A maximum of two decimal places may be used
    • If both decimal places are used, a maximum of 14 digits may be declared prior to the decimal place.
    • If only 1 decimal place is used, a maximum of 15 digits may be declared prior to the decimal place.
    • If no decimal places are used, the full 16 digits may be used to indicate the whole number
    • You cannot declare 16 digits plus 2 decimal places

Examples of field lengths and formats:

  • a1: 1 alphabetic character, fixed length
  • n2: 2 numeric characters, fixed length
  • an3: 3 alphanumeric characters, fixed length
  • a..4: up to 4 alphabetic characters
  • n..5: up to 5 numeric characters
  • an..6: up to 6 alphanumeric characters
  • n..7,2: up to 7 numeric characters in total including maximum 2 decimal.

Please Note:

Where the field specifies:

  • Alpha character only, it must be completed in upper case. For example “Field Length a2” to be completed in capitals e.g., GB.
  • Alphanumeric fixed length code, it must be completed in upper case. For example “Field Length an5” to be completed in capitals e.g., GEN45.
  • Alpha numeric free text fields, these may be completed in upper or lower case

Data Groups:

Within the Union Customs Code (EU Reg. No 952/2013 (UCC)) the declaration data elements are grouped into sections:

Group Description
1 Message Information (including Procedure Codes)
2 References of Messages, Document, Certificates and Authorisations
3 Parties
4 Valuation Information and Taxes
5 Dates, Times, Periods, Places, Countries and Regions
6 Goods Identification
7 Transport Information (Modes, Means and Equipment)
8 Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)

Each data element will begin with the number of the Data Group it belongs to, for example, Importer Identification Number, which is included under ‘Data Group 3: Parties’ begins with number 3. Its data element number is DE 3/16.

Notes:

Where the Declaration Completion Guide or declaration category indicates that a data element may be left blank, it may already have been completed on the declaration for goods arriving from another member state. Where that is the case and the declaration is being used as import declaration in this country, the information must be allowed to stand — it must not be deleted or erased.

When completing a CDS Customs Declaration, it is recommended that you:

Data Element Completion Rules:

Where information may be entered at Header or Item level:

  • It may only be entered at header level where it applies equally to every goods item
  • Information must be entered at item level where it differs for even a single goods item
  • It must be entered at item level where it would result in an incorrect duty calculation if entered at header level, for example, a proportional reduction in air freight charges by gross weight.

However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.

The Accept Date (tax point date for Simplified Declaration Procedure (SDP) and Entry in Declarant’s Records (EIDR)) Supplementary Declarations (Additional Declaration Types Y or Z in DE 1/2) should be declared as part of the XML message schema. It does not have a specific data element.