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Following our previously published CDS updates as well as HMRC updates in MAY 2025. HMRC has now confirmed that the statistical value will be enforced in CDS export declarations.
Export declarations
From the 8th January 2026, declarations under the following declaration categories:
- B1
- B1MOU
- B2
- B4
Must have the statistical value included within DE 8/6; failure to do so from this date will result in the declarations being rejected.
This does not affect traders who will be applying the non-stat export additional procedure code 3NS.
Import declarations
We have been advised that this is currently being reassessed and that an update on the statistical value will be issued in the future. Imports are NOT included in the export changes for January, as listed above.
We will issue an update regarding the statistical value at import once received.
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