The deferment account numbers and the EORI number of the account holder are declared at header level in DE 2/6 and DE 3/39. Document codes in DE 2/3 are only permitted at the item level. This means any authorisation needs to be provided at the item level.
Yes, that is correct.
Additional Procedure Code C07 is a CSDR relief that can be combined with additional procedure code 1RV for customs duty and VAT relief on goods below £135.
Standing authority can be provided using the CDS financial account authorisation. Alternatively, specific authority can still be given by declaring document code 1207 on the customs declaration.
DPO is only required for deferment of customs duty. It is not required for deferment of VAT / Excise, so when two deferment accounts are held, or only VAT/Excise are being deferred, DPO is not required on the customs declaration.
Entry of goods to IP requires using the H4 data set; release of goods to free circulation uses the H1 data set. There is no ability to combine goods across different data sets.
The correct document code for the waiver of the documentary controls for goods as shown in the online tariff against the specific commodity code.
CDS does not currently accept the XI EORI. This is indicated by entering NIREM at the goods item level in DE 2/2 to state the goods are not at risk.
CSE requires an arrived declaration to be submitted as the goods have to be at the CSE premises at the point in time they are entered into the export procedure., EX-A is therefore used when CSE is used on a full (standard) declaration.
Please visit https://www.gov.uk/guidance/check-which-type-of-account-to-apply-for-to-defer-duty-payments-when-you-import-goods for Guidance on deferment accounts. Separate accounts will be required going forward for GB versus NI.
NIREM is used to determine the at-risk duty calculations applied. A manual calculation is not needed other than for excise duty offsets.
There is an index of all 4 digit Procedure codes (PCs) in Appendix 1 of the relevant CDS volume 3 Tariff and all 3 Digit Additional Procedure Codes(APCs ). In Appendix 2 of the relevant CDS volume 3 Tariff. A matrix also shows which 4 digit PCs can be used with 3 Digit APCs and which 3 Digit APCs can be used with a particular 4 Digit. Caroline will cover this in more detail this afternoon.
Excise duty would show a method of payment code E for deferment, but postponed VAT is declared using DE 3/40, which overrides the VAT tax line, so no method of payment code is required.
There are two ways of valuing the goods under IP, either on entry or removal from the procedure, so valuation information is required to help establish those values. Preference is a core determinant for the customs value there it is required. If preference is going to be claimed on removal, then the appropriate preference code is declared. Failing that, enter code 100 (no preference).
Incoterms are declared in DE 4/1. DE 49 are the additions and deductions that apply to the declared customs value. A list of the incoterms is in the code list (appendix 7) for DE 4/1:
For GB yes
These are defined in the Declaration completion guides for the type of movement being made; see Group 3 Declaration Completion Guides. Importer, Buyer and Seller are only used on an import declaration. Consignor is only used on a C21 for exports. Consignee is used for exports (written description and C21s).
The importer should provide written instructions to their agent on how the goods should be declared.
4/6 is the amount of tax payable for that particular tax type, e.g., customs duty. 4/7 is the total amount of tax payable for that goods item.
CDS will calculate the tax unless a manual tac calculation is used; for certain procedure codes and tax types, CDS cannot calculate the tax as the information required is not on the declaration, for example, OP, Where a manual tax calculation is not being used, the only tax line information required is the tax type and the method of payment to be used to pay that type of tax.
There is a list of error codes available on GOV.UK. we are currently working on expanding the guidance on how to resolve/ address them, and this will be published as further guidance in due course. Current guidance can be found here https://www.gov.uk/government/publications/customs-declaration-service-error-codes
AI code 00600 is declared in DE 2/2 to say you are using grouping.
Each movement type (import, export, inventory import, inventory export) has a full content list at the end of the navigation guide. You should access the navigation guide for the type of movement you intend to make, and this will walk you through the guidance you need to access, including links to the relevant sections.
Union Additional Procedure Codes still apply In GB and NI, and the Union Additional Procedure codes take precedence over National Additional Procedure codes.
There is a list and detailed description of all 4 digit procedure Codes in Appendix 1 of the relevant CDS Volume 3 Tariff, and a list and detailed description of all the 3 Digit Additional Procedure codes in Appendix 2 of the relevant CDS Volume 3 Tariff. The narrative description in the relevant Appendix also covers allowable PC / APC combinations as an alternative to using the matrix.
For those wishing to do an offline duty calculation, a ‘duty calculator function’ is available in the online tariff. For NI the link is: https://www.trade-tariff.service.gov.uk/duty-calculator/xi/2203000100/import-date
It will have to match either the standing authorities set up in the CDS financial account or a specific authority declared on the declaration. Where authority is given it is for the agent to use the imports account. The owner of the account must be either the import (3/16) with authority given to the agent or owned by the agent (3/18 or 3/20).
Where a trader is exempt from a guarantee (as opposed to holding a 0% guarantee/guarantee waiver), then in DE 2/3 and 8/3, in lieu of the approval number/ guarantee reference number, enter ‘Guaranteenotrequired’. See guidance notes in Declaration completion guide, DE 8/3 for details.
This answer is based on the assumption that you mean document codes for an authorisation. Where there are multiple lines on a declaration that all require the same authorisation to be declared, e.g., 40 items all using Customs warehousing, CDS will accept the Warehouse authorisation to be declared in DE 2/3 on only the first goods item. It does not need to be repeated on each goods item.
This is an FEC check and can be actioned by amending the declaration or ‘accepting’ it as currently in CHIEF.
The AI Codes are listed in Appendix 4 of the Volume 3 CDS Tariff, and the Document Code are listed in Appendix 5. They are separated into Union and National Codes, which is why there are two lists in App 4 and two in App 5.
Yes the Union Codes take precedence over National Codes in GB and should be declared first.
Only in relation to RRS01. Only 1 AI code on CDS may ever be declared at header level, and that is only used for GVMS movements.
If the goods are ex-heading and not required, insert a reason in place of the reference number. GBAHCexempt-exempt-XX or XW
Yes, it is HMRC’s current intention to do so in due course . However, HMRC has not done so to date as there are still a lot of changes taking place and will be more , for example with the removal of staged controls for EU imports into GB.
You have to declare at least one 3 digits Additional Procedure Code with the chosen 4 Digit Procedure Code. The matrix or relevant information in App1 (regarding which 3 digit APCS can be used with the 4 Digit PC ) should be consulted. 000 APC should only be used when no other APCs apply.
An SFD is required for controlled goods yes.
If goods are deemed controlled, they cannot be released under EIDR. Either an SFD would be required or an FFD. The MRN for those would be used. Where no MRN is held, an alternative reference can be entered to GVMS.
Group code 1013; however, when declaring this in DE 5/16 as a preference group you would need to declare the specific country in 5/15 as well. It means completing 2 data elements instead of just 1.
If the goods are being released using simplified procedures (a simplified declaration followed by a supplementary declaration), then the MRN (entry number) for the simplified declaration would be required on GVMS. Controlled goods cannot be declared using EIDR, so either an SFD or an FFD would be needed.
This code is being reviewed on CDS and may be withdrawn.
It is for the supplementary declaration, so post-release to the procedure.
These indicate the type of location being declared. A – frontier, B – approved premises (away from the border), C – CoA Airfield, D – other such as pipelines, refineries etc.
In the Vol 3 CDS imports Tariff B stands for a Simplified Declaration on an Occasional basis -Goods Arrived. E represents Simplified Declaration on an Occasional basis -Goods not arrived. The abbreviations are explained at DE 1/2 in the relevant Data Element Completion Guide. Caroline is currently providing more background information.
You use VATZ in DE 6/17 when the UK Global Tariff or NI (EU) Tariff tells you that the goods are zero-rated.
If you use 000 instead of the appropriate code, then a post-clearance amendment or amendments would be needed -for example, if a declarant wanted Customs Duty, Import VAT relief and the goods were controlled, that would be three areas that would need to be amended after clearance.
If you don’t put the required document codes in the declaration or correctly claim the waiver if one applies, then the declaration will be rejected.
It is up to the importer to tell the agent if they have a guarantee of waiver. They will have to provide the agent with the relevant information before the latter can complete the declaration on their behalf.
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