Users should review any impacted templates, standing data, system mappings and pre-lodged declarations before the release date, particularly where currency codes, document codes, authorisation references or declaration category conditions are applied automatically.

ALL MOVEMENTS UPDATE: CURRENCY CODES, AUTHORISATIONS AND CODE LIST CHANGES

Currency Code for Bulgaria

Bulgaria changed its currency from the Bulgarian Lev to the Euro at the start of 2026; following this, the currency code ‘EUR’ should be used for imports from Bulgaria.

The currency code for the Bulgarian Lev (BGN) will no longer be accepted for frontier declarations from 26 September 2026.

BGN as a currency code will still be accepted on supplementary declarations where the tax point date is before 26 September 2026.

If a declaration is pre-lodged before 26 September 2026, it may still use currency code BGN even if the goods arrive after this date.

Where currency code BGN is declared on a pre-lodged frontier declaration on or after 26 September 2026, the declaration will be rejected.

Currency Code for Venezuela

Venezuelan Bolivar is currently listed as VED in the CDS Code List. This will be amended to VES as part of CDS Release 5.3.0.

Following this update, the currency Code VES should be used for goods valued in the Venezuelan Bolivar.

From 26 September 2026, the currency code VED will no longer be accepted.

Currency code VED will still be accepted on supplementary declarations where the tax point date is before 26 September 2026.

If a declaration is pre-lodged before 26 September 2026, it may still use currency code VED even if the goods arrive after this date.

Where currency code VED is declared on a pre-lodged frontier declaration on or after 26 September 2026, the declaration will be rejected.

Special Procedure Authorisations

 When declaring goods to a special procedure, the correct ID and format must be used. The correct formats for each authorisation document code can be found in Appendix 5A.

For inward processing, this would be GBIPO followed by the authorisation number, for example 123456789000040920261200.

Authorisation reference numbers issued by HMRC for use on the CHIEF system should not be declared on CDS.

The CHIEF format IP/9999/999/99 or IP/1234/123/26, for example, which was used for Inward Processing on CHIEF declarations, should not be used on CDS customs declarations.

This applies to all special procedures in which an authorisation must be declared.

Additional Information Codes 

The following additional information codes, 30100 and 30200, have now been deleted from the CDS code list.

Should either of these AI statements be declared within DE 2/2, the declaration will be rejected.

Goods Location Codes

Goods Location Code GBAUESXBHXDST has been removed from the CDS code list.

This has been replaced with GBAUESXLONDST.

The following codes have also been removed from the CDS Code List:

GBAUFEMLHRJMX

GBAUHOULHRXAA

GBAUCLLBHXIFE

GBAUTRUFALTRU

GBCUSASIPSMWL

GBAUGATNCLFZX

GBAUDRDBHXIPL1

GBAULONLONTEX

GBAUABDABDSCA

GBAUSUCBHXTFY

GBAUCOAEMAOIE

Appendix 16 will be updated accordingly.

EXPORT UPDATE

The following export validations apply to the declaration categories and declaration types shown under each heading. Users should check both the document or additional code being declared and the corresponding DE requirement before submission.

Document Code C514

Declaration Categories: C21e

Declaration Types: C, F, J

If document code C514 is declared in DE 2/3, the previous procedure code entered in DE 1/10 must be declared as 17.

If document code C514 is declared without the additional procedure code 17, the declaration will be rejected accordingly.

National Additional Code VATZ

 Should VATZ be declared in DE 6/17, then the additional procedure code declared in DE 1/11 must not be:

A04, B54, D01, D02, D03, D04, D05, D06, D07, D08, D09, D10, D11, D12, D13, D15, D16, D17, D18, D19, D20, D21, D22, D23, D24, D25, D26, D27, D28, D29, D30, 1DP, 1NO, 1NP, 1VW, 2DP, 2ES, 2IE, 3PE, 3PM.

The declaration would be rejected if VATZ is declared in DE 6/17 alongside the additional procedure codes listed above.

Additional Procedure Code B54

Declaration Categories: B2

Declaration Types: A, D

When additional procedure code B54 has been declared in DE 1/11, the declaration type code entered in DE 1/1 at Header level must be CO.

If this additional procedure code B54 is declared under any other declaration type, for example, EX, the declaration will be rejected.

Supplementary Units

Declaration Category: C1 B&E

DE 6/2 - Supplementary Units, this is not part of the C1 B&E Declaration Category set.

When completing an export simplified declaration (on an Occasional Basis) and using the C1 B&E Declaration Category, DE 6/2 should not be completed.

Should the UK Trade Tariff indicate that supplementary units are required, that commodity code cannot be used on a C1 B&E declaration and an alternative declaration category should be used.

Should supplementary units be declared in DE 6/2 using the C1 B&E Declaration Category, the declaration will be rejected.

Additional Information Code ABDIN

Declaration Category: B2

Declaration Types: A & D

Additional procedure code B52 cannot be used to enter goods into outward processing (OP) procedures using authorisation by customs declaration.

Should additional procedure code B52 be declared in DE 1/11, Additional Information (AI) Code ABDIN must not be entered in DE 2/2.

The declaration will be rejected if both of these are completed.

IMPORT UPDATE: DECLARATION CONDITIONS, DOCUMENT CODES AND DUTY CALCULATIONS

The following import validations apply to the declaration categories and declaration types shown under each heading. Where a rule is conditional on a procedure code, document code, authorisation reference or status code, the declaration should be checked against the relevant DE before submission.

Country of Destination

Declaration Categories: H1, H5, I1

Declaration Types: A, C, D, F, Y

Where the procedure code declared in DE 1/10 starts with 42, the country of destination code must not be GB, IM, JE, GG, XI or ZU.

If GB, IM, JE, GG, XI or ZU is declared in DE 5/8 when procedure code 42 is entered in DE 1/10, the declaration will be rejected.

The country of destination code must be an EU member state country code under procedure code 42.

Gross Mass

Declaration Categories: H1, H2, H3, H4, H5, H7, H8, I1

Declaration Types: A, C, D, F, J, Y, Z

Gross Mass must be declared in DE 6/5

This is to be declared at either:

Header level – (Only declared once)

OR

Item level on every item on the declaration

Should gross mass be declared on only one item where multiple items are declared, the declaration will be rejected.

C21i EIDR NOP Gross Mass

Declaration Categories: C21i EIDR NOP

Declaration Types: J (All C21I EIDR NOPs), K (non-SPIMM C21I EIDR NOPs only)

Gross Mass must be declared in DE 6/5

This is to be declared at either:

Header level – (Only declared once)

OR

Item level on every item on the declaration

Should gross mass be declared on only one item where multiple items are declared, the declaration will be rejected.

This does not apply to SPIMM EIDR NOPs declarations:

For SPIMM EIDR NOPs, the gross Mass must be declared in DE 6/5 when the Additional Declaration Type in DE 1/2 is J.

Data element 6/5 is not required for SPIMM C21I EIDR NOPs where the Additional Declaration Type in DE 1/2 is K.

Country of Dispatch

Declaration Categories: H1, H2, H3, H4, H5, I1

Declaration Types: A, D, C, F

Further SPS validation is being introduced to ensure that the correct information is provided on a CDS declaration.

Imports into NI will not be affected, as these are verified using the CERTEX system.

When one of the following document codes is declared in DE 2/3 at Item level, the Country of Dispatch must be declared in DE 5/14 at Header level: N002, C085, C640, N851, N853, C678 or C673.

Where one of the following document codes is declared in DE 2/3 and the Country of Dispatch is not declared in DE 5/14 at Header level, the declaration will be rejected: N002, C085, C640, N851, N853, C678 or C673.

Document Code Y138

When document Code Y138 has been declared in DE 2/3, the document Status code and document ID fields must also be completed for this document Code.

If the document code Y138 is declared in DE 2/3 and the document Status code and document ID fields are not completed, the declaration will be rejected.

If the document Status Code to be declared is XW, both the document ID and document reason fields must be completed with the reason for claiming the waiver.

Deletion of Document Code Y080

 The document code Y080 is no longer used by any Tariff measures.

If this document code is declared, the declaration will be rejected accordingly.

Amendment of Document Codes A007 & A017’ 

 When document Code A007 is declared in DE 2/3, the document status code XB is no longer allowed. If the status code XB is declared, the declaration will be rejected.

When document Code ‘A017’ is declared in DE 2/3, the document Status Codes XB, XF, XU, XW, and XX are no longer allowed. If either of these status codes is declared, the declaration will be rejected.

Document Code C512

 When a declaration is being made using Simplified Declaration Procedures (SDP), the following information must be entered:

DE 2/3: Enter Document Code C512, with the document ID field completed with GBSDE followed by the SDP authorisation number.

DE 3/39: Authorisation Type Code SDE followed by the EORI number belonging to the holder of the authorisation.

Should the declaration be completed with an EORI that is not valid for the holder of the authorisation, the declaration will be rejected.

Document Code C514

When a movement is made using Entry in Declarant’s Records (EIDR), the following information must be entered:

DE 2/3: Document Code C514 must be entered, with the document ID field completed with GBEIR followed by the EIDR authorisation number.

DE 3/39: Authorisation Type Code EIR followed by the EORI number belonging to the Holder of the Authorisation

Should the declaration be completed with an EORI that is not valid for the holder of the authorisation, the declaration will be rejected.

Correction of additional procedure code D19 Temporary Admission (TA)

When declaring goods to Temporary Admission under additional procedure code D19, CDS was incorrectly limiting the period to 6 months.

CDS will now allow the correct relief period of 24 months.

NI Declarations ‘At Risk’ Status

CDS has been found to be charging EU duty rate on imports into NI where trade defence measures are in place. This is even when the Trade defence measure would not apply to that shipment.

For example, if a commodity code has a trade defence measure relating to sanctions on goods from Russia, CDS was treating the goods as At Risk of entering the EU and applying the EU duty rate to that commodity code, even if the goods were not of Russian origin.

As a result of this, an adjustment has been made to the ‘At Risk’/’Not At Risk’ duty calculation for NI declarations.

Following the release of CDS Release 5.3.0, EU trade defence measures that attract a 0% duty rate will not cause the goods to be considered At Risk of entering the EU, and the standard At Risk/Not At Risk calculations will apply to the shipment.

When an EU trade defence measure has a duty rate greater than 0%, the goods will be treated as at risk of entering the EU, and the EU duty rates will apply.

Vaping Products Duty

Vaping Products Duty (VPD) will be introduced on a range of commodity codes from 1st October 2026.

Tax Type 641 and Additional Code X641 for VPD

Tax Type 642 and Additional Code X642 for goods with no VPD chargeable content

Tax Type 640 and Additional Code X640 used with electronic devices under the commodity code.

Commodity code 8543400000 will be redefined to cover electronic devices with no tobacco and no VPD products content,

Additional Code X641, when declared, will cause CDS to mandate declaration of a tax base quantity in litres in DE 4/4 to ensure that the correct duties are calculated.