Navigating the CDS Tariff Caroline Wilkins HMRC Overview UCC Alignment CDS Functionality amp Making Tax digital CDS Tariff amp Tariff Navigation Terminology amp other Key changes Additional Information required under ID: 1027813
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1. The New Customs Declaration Service (CDS) Navigating the CDS TariffCaroline WilkinsHMRC
2. OverviewUCC Alignment CDS Functionality & Making Tax digitalCDS Tariff & Tariff NavigationTerminology & other Key changesAdditional Information required under CDS
3. Strategic Alignment
4. Customs Declaration Service A Comprehensive Trade EnvironmentCDS Log on through Gov.uk
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6. Data Elements
7. GroupDescriptionData Element exampleGroup 1Message information (including procedure codes) 1/10 (Box 37) CPCGroup 2References of messages, documents, certificates, authorisations 2/3 (Box 44) Documents ProducedGroup 3Parties 3/15 (Box 8) Importer detailsGroup 4Valuation information/Taxes 4/10 (Box 22) Invoice CurrencyGroup 5Dates/Times/Periods/Places/ Countries/Regions5/8 (Box17a) Country of Destination CodeGroup 6Goods identification6/8 (Box31) Description of goodsGroup 7Transport information (modes, means and equipment)7/2 (Box 19) ContainerGroup 8Other data elements (statistical data, guarantees, tariff related data8/1 (Box 39) Quota number8 Data Groups
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11. Declaration CategoryDeclaration TitleRequested Procedure Codes(CPC’s) (Digits 1 and 2)H1Declaration for release for free circulation or end-use01, 07, 40, 42, 44, 61H2Declaration for customs warehousing71H3Declaration for temporary admission53H4Declaration for inward processing51H5Declaration for goods from the special fiscal territories40, 42, 61I1Import Simplified Declaration01, 07, 40, 42, 44, 51, 53, 61, 71C21Inventory ReleaseDeclaration Categories
12. Types of DeclarationCodeD.E 1/2 (Box 1)Type of declarationGoods Arrived or notAStandard customs declaration Goods arrivedBSimplified declaration on occasional basisGoods arrivedCSimplified declaration with regular useGoods arrivedDStandard customs declaration Goods not arrivedESimplified declaration on occasional basisGoods not arrivedFSimplified declaration with regular useGoods not arrivedJC21Goods arrivedKC21Goods not arrivedYSupplementary declaration covered by types C and FGoods arrivedZSupplementary declarations for Entry in Declarants RecordsGoods arrived
13. Appendix 21a – Declaration Category Data Sets H1SymbolSymbols in the cells - Symbol descriptionAMandatory: data required by every Member State or data for which the UK has opted to mandate as always requiredCOptional for economic operators: data that economic operators may decide to supplyDDependant on Customs declaration scenario e.g. Procedure Code, Method of Payment etc.XData element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concernedYData element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared items of goodsSAD Box No.D.E No.Data Element (D.E) nameSymbolNote11/1Declaration typeAY 21/2Additional Declaration typeAY 1/3Transit Declaration/Proof of customs status type 1/4Forms 1/5Loading lists 321/6Goods item numberAX 1/7Specific circumstance indicator 541/8Signature/Authentication DYOnly mandatory for a paper declaration51/9Total number of itemsAY 371/10ProcedureAX 371/11Additional ProcedureAX 402/1Simplified declaration/Previous documentsAX, Y 442/2Additional informationD X[7]442/3Documents produced, certificates and authorisations, additional references.DX[7]442/4Reference number/UCRCX, Y N/A2/5LRNAY
14. Commodity CodesData Element 6/15
15. Commodity Codes
16. CPC Changes
17. Navigating CDS Volume 3 – Import Declaration Completion Guide
18. Import Declaration Completion GuideDeclaration CategoriesField formatNo. of occurrences at header levelNo. of occurrences at item levelC21, H1, H2, H3, H4, H5 & I1a21x99x
19. CDS redefines commercial relationships & additional information is requiredD.E Group 3 People
20. Box 2: Consignor/ExporterData ElementD.E DescriptionKey Updates3/1ExporterDE 3/1 is used to declare the Exporter’s name and address and postcode.Enter the full name and address of the last seller of the goods prior to their importation into the Union3/2Exporter Identification Number Where held, enter the EORI number of the last seller of the goods prior to their importation into the Union Where a valid EORI number quoted in DE 3/2 is recognised by CDS then DE 3/1 should not be completed.3/24Seller name and address Enter the full name and address of the Seller, including the postcodeThis data element is only completed where the Seller is different from the exporter’s details declared in DE 3/1 or 3/2, or both3/25Seller Identification Number The Seller is the last known entity who sold the goods or agreed for them to be sold to the buyer.This data element is only completed where the Seller is different from the exporter’s details declared in DE 3/1 or 3/2, or both
21. Box 8: Importer/ConsigneeData ElementD.E DescriptionKey Updates3/15Importer name and addressDE 3/15 is used to declare the importer’s name, address and postcodeThe importer can only be declared once at the header level3/16Importer Identification Number Enter the identification number (EORI) of the importer in DE 3/16.The full name and address is to be entered in DE 3/15 if the importer does not have an EORI number. 3/26Buyer name and address DE 3/26 is used to declare the Buyer’s name, address and postcode. This data element should only be completed where a recognised EORI number is not held and declared in DE 3/27.3/27Buyer Identification Number This data element is only completed where the Buyer is different from the Importer declared in DE 3/15 or 3/16.‘Buyer’ is the last known entity the goods are sold or agreed to be sold to
22. Box 14: Declarant/RepresentativeData ElementD.E DescriptionKey Updates3/17Declarant name and address DE 3/17 is used to declare the Declarant’s name and address and postcode. This data element can only be declared once at the header level3/18Declarant Identification Number Enter the identification number (EORI) of the importer in DE 3/18.Where a valid EORI number is provided in DE 3/18, the Declarant’s name and address does not need to be completed in DE 3/17.3/19Representative Name and address This data element and 3/20 must be completed with the details of the representative who will be responsible for the customs formalities where this differs from the Declarant details declared in DE 3/17 or DE 3/18, or both3/20Representative identification number Enter the identification number (EORI) of the representative‘Buyer’ is the last known entity the goods are sold or agreed to be sold to3/21Representative Status Code This data element must be completed, other than in the case of self-representation.Enter one of the following codes:Code Representation Direct representation Indirect representation
23. Valuation Information required on the CDS Declaration
24. Valuation Indicators
25. ValuationAdditionsDeductionsValue declared = Net price in currency of invoice (price paid or payable) + Additions – Deductions
26. Appendix 9: D.E. 4/8: Changes to Method of Payment CodesMOP Code to be declared in D.E. 4/8Definition of MOP CodeAImmediate payment in cashBImmediate payment by corporate credit cardCImmediate payment by chequeDNot currently in useEDeferred payment (deferment account)GPostponed payment: VAT system (Article 211 of EU Directive 2006/112/EC)HImmediate payment by electronic credit transfer (faster payment, CHAPS, BACS) MSecurity Deposit: immediate payment (cash deposit)NSecurity Deposit: immediate payment (CDS Cash Account deposit)OExport refunds and/ or CAP licence, security held by RPA PImmediate payment from CDS Cash AccountRSecurity Deposit: deferred payment (deferment account deposit)SImporters general guarantee account (Importer self-representation) TAgent’s general guarantee account USecurity: Importers guarantee account – standing authority (Direct/indirect representation)VSecurity: Importers guarantee account – individual/specific authority (Direct/ indirect representation)XSASPZImporters individual guarantee (e.g. C&E 250)
27. Useful InformationGOV.UKHow to prepare for CDS - guidance for what businesses need to do to preparehttps://www.gov.uk/guidance/how-hmrc-will-introduce-the-customs-declaration-serviceNavigating CDS Volume 3 Import Tariffhttps://www.gov.uk/guidance/how-to-navigate-the-customs-declaration-service-cds-tariff-declaration-completion-rulesSign up for Import and Export Email alerts https://www.gov.uk/topic/business-tax/import-export