Important note: Any pre-lodged declarations that will be affected by the changes detailed below should be changed/amended prior to the goods arriving.

If Customs declarations are not correct prior to 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 if necessary.

Document Codes

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

Northern Ireland Imports:  Some SPS Document Codes should be completed in 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 value 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 better identify location owners and addresses.

The codes in Appendix 16C have not changed.

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 Document Code U117 or Y146 are 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,

Important information regarding Additional Procedure Codes where prohibitions or restrictions apply to a commodity code declared in DE 6/14-DE 6/15

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

Further detailed information on Additional Procedure Codes

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, 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 if 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, if a non-100-series Preference code is declared in DE 4/17.

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

If a Country of Dispatch is not 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.

 X399 and Excise Tax Type 399 are to be used for cooking alcohols with an alcohol strength of 5% or less.

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

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 should no longer appear under certain Declaration conditions.

Therefore, any manual workarounds to adjust the VAT return due to these duplicated PVA lines are no longer needed.

PVA statements should continue to be saved as evidence in the normal way for VAT purposes

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 confirm definitive outcomes.

It is advised that this information be communicated to finance teams, as HMRC repayments linked to ADD/CVD outcomes will be processed automatically through CDS in the future, rather than under ex gratia arrangements.

Preferential Quota Claims

 Error Message: CDS returns the following error: CDS40010 – Data element value does not apply.

This error message will be displayed when a trader submits an Import Declaration that includes different Country code values in both DE 5/15 and DE 5/16, where the trader wants to claim a UK First-Come, First-Served (UKFCFS) quota, and the declaration is subsequently rejected.

The following workaround may be used until this issue is resolved:

If the Preferential quota being claimed is for EU goods:

DE 5/15 and DE 5/16 should be completed with the same Country code for the Country of Preferential Origin.

Both DEs should be completed with the member state's country code. Country Code ‘EU’ should not be declared.

This issue will be resolved in CDS Release 5.2.0, with an expected delivery date of June 2026.

Excise Additional Codes in the X3 series (excluding X399)

Applicable Excise Additional Codes: X321, X322, X323, X324, X331, X333, X334, X335, X341, X343, X344. X345, X366, X367, X368, X369

When declaring one of the above in DE 6/16 or DE 6/17, Measurement Unit Code ‘ASV’ must also be declared in DE 4/4.

Should ASV not be completed with the measurement unit code ‘ASV’, the Declaration will be rejected.

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.

Document code 9229 should be used on an Import Declaration

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

 Transfer of Residence Relief (ToR):

Commodity Codes 99050000 and 99190000 may only be used on Import declarations when applying for Transfer of Residence (ToR) relief, and prior authorisation is required from HMRC.

Commodity Codes 99050000 or 99190000 must not be declared in DE 6/14 for Export declarations, as this will cause the declaration to be rejected.