During this period, please note that any pre-lodged declarations that will be affected by the changes should be changed/amended prior to the goods arriving.

If customs declarations are not corrected before arrival, they will be rejected.

Changes for all movements

Previous Document Code

Previous Document Code 356 has been added for declaring the Movement Reference Number MRN of an Exit Summary Declaration EXS.

CDS does not mandate the declaration on an EXS MRN, but it can be completed when appropriate.

Document Codes

 When completing DE 2/3 with a Document Code, the instructions in Appendix 5A must be followed accordingly.

Northern Ireland Imports certain SPS Document Codes should be completed with the CERTEX-compatible Document ID format.

Value for Supplementary Units and Packages

When a value is declared for Supplementary Units in DE 6/2 or Number of Packages in DE 6/10, the values declared must be equal to or greater than Zero (0).

Any value declared in DE 6/2 and DE 6/10 that is less than Zero (0) will be rejected.

Appendix 16C Maritime Ports and Wharves

The format of Appendix 16C has been updated to identify location owners and addresses better. The codes in Appendix 16C have not changed.

Please continue to use Appendix 16C to identify the correct Maritime Port or Wharf to be declared in DE 5/23 on a declaration, as required.

Good Location Code amendments

 New Goods Location Codes have been added to the CDS code list, and some codes have been deleted.

The codes that have been deleted are:

GBAUAGNLHRRRL

GBAUHAFBHXGBL

GBAUSLLLHRGBL

GBAUADGBHXMCL

GBAUHGRLTNBON

GBAUSTWFXTGRS

GBAUASFLHRIMI

GBAUHYNLIVJMI

GBAUSFDMANAPI

GBAUBGKLHRRRL

GBAULANBARWAC

GBAUSURLHRBIS

GBAUBOYSTNWAC

GBAULBALBACWG

GBAUSWBTHPSRS

GBAUBMYLBAGBL

GBAUTONEDICWG

GBAUTEFBHXWAC

GBAUBRAFXTAMS

GBAULYNDOGSSW

GBAUTFDFXTARR

GBAUBRAFXTLOX

GBAUME5LGWBMI

GBAUTLGSTNFOX

GBAUBRAFXTSHW

GBAUMLLFXTEGI

GBAUUDDGLWAPI

GBAUBSHNHVGBL

GBAUMLLFXTPFS

GBAUUXBLHRAGS

GBAUCLTAVOGBL

GBAUPYALHRCTL

GBAUWACLONWAC

GBAUCWMCDFFOX

GBAUPYALHRSFR

GBAUWAFLTNERL

GBAUDFDTHPBON

GBAUPCUEDIBIS

GBAUWBYLHRAPI

GBAUENFLSACWG

GBAUPESNHVRWL

GBAUWBYLHREIM

GBAUENFLSADOL

GBAUPMEPTMWAC

GBAUWBYLHRPIC

GBAUFBOLHRWAC

GBAURDDBHXRRL

GBAUWNESTNWAC

GBAUGTMIMMFNW

GBAURMFLONGCC

GBAUWIHLONGRS

GBAUGFRLHRSMS

GBAURUILHRCWG

GBAUWOHCVTEGI

GBAUHHELTNJMI

Changes for IMPORT and Export movements

Amendment of Document Codes

 When either of the Document Code U117 and Y146 is declared in DE 2/3 at the item level, a Document ID must be declared.

Document codes

Document Codes N356, Y320, Y321, Y322, and Y500 have been added to the CDS Code list.

Changes for Inventory Imports/Exports

 Additional Procedure Codes 19Z, 21G, 23A, 24S, 25D, and 26D

Declaration Categories: C21E & C21I

Additional Declaration Types: C, F, ’

When declaring either of Additional Procedure Codes 19Z, 21G, 23A, 24S, 25D, 26D in DE 1/11, any Commodity code declared in DE 6/14 – DE 6/15 must not be subject to any prohibitions or restrictions.

If any of the Additional Procedure Codes 19Z, 21G, 23A,24S,25D,26D are entered in DE 1/11, and the Commodity code declared in DE 6/14 – DE 6/15 are subject to prohibitions or restrictions, the declaration will be rejected.

If any of Additional Procedure Codes 19Z, 21G, 23A, 24S, 25D, 26D are declared in DE 1/11 on a CCR then DE 2/3 must not contain any of the following codes:

9104, 9105, 9106, 9107, 9108, 9005, 9100, 9101, 9102, 9103, 9111, 9112, 9113, 9114, 9115, 9116, 9118, 9119,9120,C001,C034, C056, C085, C635, C638, C639, C640, C641, C656, C670, C673, C678, C690,I004, L001, L079, L100, L116, N002,N851, N853, X001,X002 ,Y915

IMPORT DECLARATION UPDATE

Country of Origin and Country of Preferential Origin

When making a declaration in which DE 4/17 has been completed with a value that does not belong to the 100-series, then DE 5/16 must also be completed with the Country of Preferential Origin.

When DE 5/16 is declared with a country of Preferential Origin, DE 5/15 must also be declared with the Country of Origin, even when the Country Codes declared are identical.

If DE 4/17 has been completed with a preference code that is not in the 100-series and DE 5/16 is declared, but DE 5/15 is not completed, the declaration will be rejected.

The declaration will also be rejected if DE 5/16 has not been completed when a non-100-series preference code is declared in DE 4/17.

When DE 4/17 has been completed with a Preference Code in the 100-series, DE 5/16 should not be completed, or the declaration will be rejected.

Container Code on I1 B&E

 When making an I1 B&E Declaration, DE 7/2 must be completed to indicate whether the goods are shipped by container or non-containerised.

If goods shipped by containers are not declared at the header level in DE 7/2, the Declaration will be rejected.

Additional Information Code

 A new Additional Information (AI) Code

AI Code – “VLDIS” has been added to the CDS Code list.

This should only be used when instructed by HMRC.

Country of Dispatch

 Declaration Categories : H1, H2, H3, H4, H5, I1 B&E

Additional Declaration Types: A, B, D, E, Y, Z

When declaring a Country of Dispatch in DE 5/14 at either the header or item level, and AI code NIDOM is declared in DE 2/2, the Country of Dispatch must be GB, IM, or ZU.

If a Country of Dispatch that is not one of either GB, IM, or ZU while declaring AI Code ‘NIDOM’ in DE 2/2, the declaration will be rejected.

Additional Code X399 and Excise Tax Type 399.

 Additional Code X399 and Excise Tax Type 399 have been added to CDS.

These Codes are to be used with cooking Alcohols with an alcohol strength equal to or less than 5%.

Where the Additional Code X399 and Excise Tax Type 399 have been declared, no Excise Duty will be charged on that Goods item.

When Additional Code X399 and Excise Tax Type 399 are declared, DE 4/4 must also be completed with the Alcohol Strength (ASV) value of the goods, or the declaration will be rejected.

Please see the Integrated Online Tariff for Commodity codes eligible to use Additional Code X399 and Excise Tax Type 399.

Simplified Declaration Procedures

 Affected Declaration Types: C, F, J, K, Y, Z

When using Simplified Declaration Procedures SDP Regular Use or Entry in Declarant’s Records EIDR, the DUCR must be entered in DE 2/1 at the header level.

If the DUCR is not entered in DE 2/1 at the header level on a declaration using Simplified Declaration Procedures (SDP) Regular Use or Entry in Declarant’s Records (EIDR), the declaration will be rejected.

Known Difference KD154 has been withdrawn.

Duplicated VAT on Postponed VAT Accounting (PVA) Statements

When making a claim to Quota and using Postponed VAT Accounting (PVA), duplicate VAT lines that previously appeared under certain declaration conditions will no longer occur.

Any manual workarounds to adjust your VAT return due to duplicated PVA lines are no longer needed.

You should continue to store your PVA statements as evidence for VAT purposes in the normal way.

Definitive Anti-Dumping Duty (ADD) and Countervailing Duty (CVD).

A manual C285 repayment request to HMRC is no longer required for provisional Anti-Dumping Duty (ADD) or Countervailing Duty (CVD).

Continue to declare provisional ADD/CVD as usual - CDS will now provide a confirmation of definitive outcomes.

Please ensure your finance teams understand that HMRC repayments linked to ADD/CVD outcomes will be processed automatically through CDS rather than via ex gratia arrangements.

EXPORT DECLARATION UPDATE

Amendment to Document Code

Document Code Y229 must only be used on an Export Declaration.

If Document Code Y229 is used on an Import Declaration, the Declaration will be rejected.

On an Import Declaration, use Document code 9229 instead.

Please see Appendix 5A for full completion instructions for these codes.

Country Group Code

 Country Group Codes should not be declared on an Export Declaration.

If a Country Group Code is declared on an Export Declaration, the Declaration will be rejected.

Commodity Codes

 Commodity Codes 99050000 and 99190000 are only to be used on Import declarations. To use these codes, you must seek authorisation from HMRC.

When completing an Export Declaration, Commodity Codes 99050000 or 99190000 must not be declared in DE 6/14.

If either of the Commodity Codes 99050000 or 99190000 is declared on an Export Declaration, the declaration will be rejected.