CDS Training Summary January 2021 - PowerPoint Presentation

1. CDS Training Summary January 2021 1| Security Marking | Presentation Title |

2. Training OverviewModule 1: Navigating the CDS Volume 3 TariffModule 2: Declaration CategoriesModule 3: Data ElementsModule 4: Procedure and Additional Procedure CodesModule 5: Additional Information (AI) CodesModule 6: Document Codes and WaiversModule 7: How to complete a CDS declarationCDS Tariff Training | March 2020 | 2

3. Module 1: Navigating the CDS Volume 3 TariffModule Contents:Structure of the CDS Tariff, Volume 3CDS Tariff, Volume 3, ImportCDS Tariff, Volume 3, ExportCDS Tariff, Volume 3, Inventory ImportCDS Tariff, Volume 3, Inventory ExportCDS Tariff, Volume 3, Guidance SectionsCDS Tariff, Volume 3, AppendicesStep-by-Step Guide to using the CDS Tariff, Volume 3CDS Tariff Training | March 2020 | 3

4. Module 1: Navigating the CDS Volume 3 TariffStructure of the CDS Tariff, Volume 3:The CDS Volume 3 Tariff is split into two main sections, in the same way as the CHIEF Tariff: Guidance and Appendices:Each guidance area contains different guidance material depending on the type of movement/ declaration being made, includingGuidance on how to submit declarations to CDSData element completion guidesSimplified procedure declaration guidanceAppendices contain:Code listsAdditional guidance on how to complete specific data elements, such as procedure codesData sets tablesCDS Tariff Training | March 2020 | 4

5. Module 1: Navigating the CDS Volume 3 TariffCDS Tariff, Volume 3, Import:The CDS Volume 3 Import Tariff is used for:Import standard customs declarations (aka full declarations on CHIEF)Import simplified declarations on an occasional basis (aka partial declarations on CHIEF, such as low value bulking)Import simplified declarations on a regular basis (aka simplified frontier declarations)Import supplementary declarationsThe Appendix 1 and 2 Procedure Codes and Additional Procedure Codes are also used for:C21i EIDR Notifications of Presentation (aka EIDR C21s)The CDS Volume 3 Import Tariff is not used for any other form of C21.CDS Tariff Training | March 2020 | 5

6. Module 1: Navigating the CDS Volume 3 TariffCDS Tariff, Volume 3, Export:The CDS Volume 3 Export Tariff is used for:Export standard customs declarations (aka full declarations on CHIEF)Export simplified declarations on an occasional basis (aka partial declarations on CHIEF, such as non-statistical goods)Export simplified declarations on a regular basis (aka pre-shipment advice)Export supplementary declarationsThe Appendix 1 and 2 Procedure Codes/ Additional Procedure Codes are also used for:C21e EIDR Notifications of Presentation (aka EIDR C21s)The CDS Volume 3 Export Tariff is not used for any other form of C21.CDS Tariff Training | March 2020 | 6

7. Module 1: Navigating the CDS Volume 3 TariffCDS Tariff, Volume 3, Inventory Import:The CDS Volume 3 Inventory Imports Tariff is used for:Import Customs Clearance Requests (CCRs) (aka C21s on CHIEF)Import EIDR Notifications of Presentations (EIDR releases)Inventory releases can only be used where:No written customs declaration is required (oral decs) orThe goods are being cleared away from the border (e.g., ETSFs, onward transit movements, EIDR inland clearances)EIDR NOPs:Use the Procedure Codes and Additional Procedure Codes listed in the Import Tariff unless otherwise instructed.The data set and completion rules for the EIDR NOP are provided in the Inventory TariffCDS Tariff Training | March 2020 | 7

8. Module 1: Navigating the CDS Volume 3 TariffCDS Tariff, Volume 3, Inventory Export:The CDS Volume 3 Inventory Exports Tariff is used for:Export Customs Clearance Requests (CCRs) (aka C21s on CHIEF)Export EIDR Notifications of Presentations (EIDR releases)Inventory releases can only be used where:No written customs declaration is required (e.g., oral decs/ EXS) orThe goods are being cleared away from the border (e.g., indirect exports)EIDR NOPs:Use the Procedure Codes and Additional Procedure Codes listed in the Export Tariff unless otherwise instructed.The data set and completion rules for the EIDR NOP are provided in the Inventory TariffCDS Tariff Training | March 2020 | 8

9. Module 1: Navigating the CDS Volume 3 TariffCDS Tariff, Volume 3, Guidance Sections:The Guidance Sections include:Navigation Guides for the CDS Volume 3 TariffGuidance on accessing CDS and transaction types, such as amendments, cancellations and fallbackDeclaration Completion Guides – a guide to each data element used and how to complete themCorrelation matrices between the first 4-digits of each Procedure Code and the 3-digit Additional Procedure Codes that can be used with eachGuidance on which Procedure Codes and Additional Procedure codes are permitted with simplified proceduresAggregation Rules for CFSPCDS Tariff Training | March 2020 | 9

10. Module 1: Navigating the CDS Volume 3 TariffCDS Tariff, Volume 3, AppendicesAppendices 1, 2 and 21-23 are unique to each movement type (imports, exports, inventory releases):1: 4- digit procedure codes2: 3-digit additional procedure codes21 – 23: data set tables for each Declaration CategoryAppendices 3 – 20 are combined appendices, providing code lists for certain data elements.Where the data element is used on more that one movement type, the same code list is used in all circumstancesEnsure you use the CDS code lists as they are different from CHIEFCDS Tariff Training | March 2020 | 10

11. Module 1: Navigating the CDS Volume 3 TariffStep-by-Step Guide to using the CDS Tariff, Volume 3:When completing a CDS Customs Declaration, it is recommended that you use the Volume 3 Tariff sections in the following order:CDS Tariff Training | March 2020 | 11

12. Module 2: Declaration CategoriesModule Contents:What are Declaration Categories?Why do they matter?How do you read them?Picking the right Declaration CategoryDeclaration completion requirementsGuidance on completing data elementsImport, Export, Inventory Import and Inventory Export Declaration CategoriesCDS Tariff Training | March 2020 | 12

13. Module 2: Declaration CategoriesWhat are Declaration Categories?Declaration Categories are similar to different SAD (C88 ) copies. Each have a different purposeDeclaration Categories are different data setsA Declaration Category identifies what data is required for the specific declaration type:Imports: H1 – H5, I1 C&F and I1 B&EExports: B1, B2, B4, C1 C&F and C1 B&EImport Customs Clearance Requests (CCRs): C21i and C21i EDIR NOPExport Customs Clearance Requests (CCRs): C21e and C21e EIDR NOPCDS Tariff Training | March 2020 | 13

14. Module 2: Declaration CategoriesWhy do they matter?If the wrong Declaration Category is used, the data elements will be completed wrongly or the wrong data set usedDeclarations will fail validation and be rejected.Each Declaration Category:Is linked to a intended usage for the goodsHas different data elements requirementsHas different completion rules depending on the circumstances involvedCDS Tariff Training | March 2020 | 14

15. Module 2: Declaration CategoriesHow do you read them?Each Declaration Category follows the same format:CDS Tariff Training | March 2020 | 15SymbolSymbols 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 goodsNRNot RequiredSAD Box No.D.E No.Data Element (D.E) name SymbolNote11/1Declaration typeAY 11/2Additional Declaration typeAY  1/3Transit Declaration/Proof of customs status type  NR442/2Additional informationD X[7]442/3Documents produced, certificates and authorisations, additional references.DX[7]

16. Module 2: Declaration CategoriesPicking the right Declaration Category:Use Appendices 21 – 23 Index lists to identify the Declaration Category RequiredIdentify:Type of movement: Import, Export, Customs Clearance Request (CCR)If a customs declaration is required to release the goodsIf EIDR is being used to release the goods: border versus designated premisesThe intended usage of the goods: special procedures or free circulationWhether Union goods will be going to or from a Special Fiscal Territory or Territory with which the EU has formed a Customs UnionCDS Tariff Training | March 2020 | 16

17. Module 2: Declaration CategoriesDeclaration completion requirements:Each Declaration Category has its own data setCheck which data elements are mandatory, dependent, not requiredSome Declaration Categories require more data elements to be completed than othersIf a required data element is not completed, CDS will reject the declaration or Customs clearance Request (CCR)Check any notes shown against the data element to ensure you understand in what circumstances it may be requiredEnsure you use the correct Declaration Completion Guide for the Declaration CategoryCDS Tariff Training | March 2020 | 17

18. Module 2: Declaration CategoriesGuidance on completing data elements:Ensure you use the correct Declaration Completion Guide for the Declaration CategoryEnsure you identify if any specific rules apply for the data element for the Declaration Category being usedWhere no specific Declaration Category completion rules apply, use the ‘All Declaration Category’ completion rulesEnsure you complete the data elements using the Appendix 1 and Appendix 2 Guidance notes, alongside the main Declaration Completion GuidesSome data elements completion rules are adapted according to the customs procedure being used, for example D.E. 1/2.CDS Tariff Training | March 2020 | 18

19. Module 2: Declaration CategoriesImport, Export, Inventory Import and Inventory Export Declaration Categories:CDS Tariff Training | March 2020 | 19Movement TypeDeclaration CategoryUsageImportsH1Declaration for release for free circulation and special procedure: specific use (end use)ImportsH2Special procedure: storage (customs warehousing)ImportsH3Special procedure: specific use (temporary admission)ImportsH4Special procedure: processing (inward processing)ImportsH5Declaration for the introduction of goods in the context of trade with special fiscal territoriesImportsI1 B&EImport simplified declaration on an occasional basis (D.E. 1/2 codes B&E)ImportsI1 C&FImport simplified declaration with regular use (D.E. 1/2 codes C&F)ExportsB1Export Standard Declaration or Re-export Standard DeclarationExportsB2Special Procedures –Declaration for Outward Processing ExportsB4Declaration for dispatch of goods to a Special Fiscal Territory or Territory with which the EU has formed a Customs UnionExportsC1 B&EExport or Re-export Simplified Declaration on an occasional basis (D.E. 1/2 codes C&F)ExportsC1 C&FExport or Re-export Simplified Declaration with regular use (D.E. 1/2 codes C&F)Inventory ReleasesC21i(Air) Port Customs Clearance Request – ImportsInventory ReleasesC21i EIDR NOP(Air) Port Customs Clearance Request – Imports released using Entry in Declarants Records (EIDR) where the C21 is also used to provide the Notification of Presentation (NOP).Inventory ReleasesC21e(Air) Port Customs Clearance Request - ExportsInventory ReleasesC21e EIDR NOP(Air) Port Customs Clearance Request – Exports released using Entry in Declarants Records (EIDR) where the C21 is also used to provide the Notification of Presentation (NOP).

20. Module 3: Data ElementsModule Contents:Data element groupsData element completion requirementsKey changes from CHIEFCDS Tariff Training | March 2020 | 20

21. Module 3: Data ElementsData element groups:Within the Union Customs Code (Reg. No. (EU) 952/2013 (UCC)) the declaration data elements are grouped into sections:D.E. are numbered according to their data element group, e.g., parties begin with a 3CDS Tariff Training | March 2020 | 21GroupDescription1Message Information (including Procedure Codes)2References of Messages, Document, Certificates and Authorisations3Parties4Valuation Information and Taxes5Dates, Times, Periods, Places, Countries and Regions6Goods Identification7Transport Information (Modes, Means and Equipment)8Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)

22. Module 3: Data ElementsData element completion requirements:Check you are using the correct Declaration Completion Guide for the movement typeEnsure you identify any Declaration Category specific completion rules and review these prior to using the All Declaration Category completion rulesThe Appendix 1 and Appendix 2 Completion notes must be used alongside the main Declaration Category Completion GuideThe data element completion requirements stipulate:When a data element is requiredWhich rules are dependent on circumstancesHeader versus itemFormat Code lists where requiredCDS Tariff Training | March 2020 | 22

23. Module 3: Data ElementsKey changes from CHIEF:New data elements introduced that had no equivalent CHIEF boxCHIEF CPCs – single 7-digit code, CDS Codes now split into 2 data elements: D.E. 1/10: 4-digit Procedure Code, D.E. 1/11: 3-digit Additional Procedure CodesBox 44 data now re-homed in their own data elementsValuation data now included in the declaration (no. D.V.1 (C105) forms used)Additions and deductions all included on declarationParties details split into multiple data elementsNew code lists associated with specific data elementsCDS Tariff Training | March 2020 | 23

24. Module 4: Procedure and Additional Procedure CodesModule Contents:CHIEF v CDS Procedure CodesStep-by-Step GuideDeclaration movement types and Procedure CodesDeclaration Categories and Procedure CodesProcedure Codes seriesPicking a Procedure CodeProcedure Code to Additional Procedure Code correlationUnion Additional Procedure CodesNational Additional Procedure CodesCDS Tariff Training | March 2020 | 24

25. Module 4: Procedure CodesCHIEF v CDS Procedure Codes:Under CHIEF a customs procedure code was 7-digits longThe CHIEF CPC only ever had one meaningUnder CDS the procedure codes and additional procedure codes are split into two partsMost 4-digit codes in D.E. 1/10 are the same under CDS except End use Entry from a Special Fiscal territoryNew 01 series introducedSome Procedure Code series codes are not used by UK. 3-digit codes in D.E. 1/11 have a single meaning that does not change regardless of which 4-digit D.E. 1/10 codes they are used withCDS Tariff Training | March 2020 | 25

26. Module 4: Procedure CodesStep-by-Step Guide

27. Module 4: Procedure CodesCDS Tariff Training | March 2020 | 27

28. Module 4: Procedure CodesCDS Tariff Training | March 2020 | 28

29. Module 4: Procedure CodesDeclaration categories and Procedure Codes:Unlike CHIEF, a different declaration category is needed depending on:The type of declaration/ movement you are making (import, export, inventory release)The Procedure you intend to useEach declaration category has is own completion rules and data setSupplementary Declarations are completed using the standard H1- H5 and B1, B2 and B4 data setsYou cannot complete the declaration until you identify which declaration category is appropriate to your type of movement, intended usage of the goodsAppendix 21 – Import DeclarationsAppendix 22 – Export DeclarationsAppendix 23 – Inventory Releases (Customs Clearance Requests – aka C21)CDS Tariff Training | March 2020 | 29

30. Declaration Categories and Procedure Codes: Imports Declaration CategoryDeclaration TitleAllowable Requested Procedure Codes (Digits 1 and 2)H1Declaration for release for free circulation and special procedure: specific use (end use)01, 07, 40, 42, 44, 61H2Special procedure: storage (customs warehousing)71H3Special procedure: specific use (temporary admission)53H4Special procedure: processing (Inward Processing (IP))51H5Declaration for the introduction of goods in the context of trade with special fiscal territories40, 42, 61I1 C&FImport Simplified Declaration with regular use (D.E.1/2 Codes C&F)01, 07, 40, 42, 44, 51, 53, 61, 71I1 B&EImport Simplified Declaration on an occasional basis (D.E.1/2 B&E)40, 44C21i EIDR NOPCustoms Clearance Request for inventory releases – imports released using EIDR40, 44, 51, 53, 61, 71Module 4: Procedure Codes

31. Declaration Categories and Procedure Codes: Exports Declaration CategoryDeclaration TitleAllowable Requested Procedure Codes (Digits 1 and 2)B1Export Standard Declaration or Re-export Standard Declaration 10, 11, 23, 31B2Special Procedures – Declaration for Outward Processing21, 22B4Declaration for dispatch of goods to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union.10, 11, 23, 31C1 C&FExport or Re-export Simplified Declaration with regular use (D.E.1/2 Codes C&F)10, 11, 23, 31C1 B&EExport or Re-export Simplified Declaration on an occasional basis (D.E.1/2 B&E)10C21e EIDR NOPCustoms Clearance Request for inventory releases – exports released using EIDR10, 23, 31Module 4: Procedure Codes

32. Declaration Categories and Procedure Codes: Customs Clearance Requests (CCR) Declaration CategoryDeclaration TitleAllowable Requested Procedure Codes (Digits 1 and 2)C21iCustoms Clearance Request for inventory releases - imports 00 02 – 00 09C21i EIDR NOPCustoms Clearance Request for inventory releases – imports released using EIDR40, 44, 51, 53, 61, 71C21eCustoms Clearance Request for inventory releases - exports 00 12 – 00 19C21e EIDR NOPCustoms Clearance Request for inventory releases – exports released using EIDR10, 23, 31Module 4: Procedure Codes

33. Identifying the right procedure code series:Each Declaration Category stipulates which series are allowedA Procedure Code may not be used with a Declaration Category unless specifically allowed (e.g., H2 only allows 71 series)Each Procedure Code is made up of 4-digitsThe first and second digits indicate the Requested Procedure: the customs procedure to which the goods are being entered.The third and fourth digits indicate the Previous Procedure: the customs procedure from which the goods are being removed. To note: RGR may not always follow this rule00 as the third and fourth digits indicate that the goods have not been subject to any previous procedure.The D.E. 1/10 Requested and Previous Procedure Codes may be found in separate series according to the first two characters of the code (the Requested Procedure)Module 4: Procedure Codes

34. Module 4: Procedure Codes

35. Identify the 4-digit code:Once you have identified which Procedure Code Series are permitted for the Declaration Category:Procedures Codes are found in Appendix 1 of the CDS Volume 3 TariffAppendix 1 has a contents list for each Movement Type (Imports, Exports, Inventory Releases (CCR))These contents lists show every 4-digit code that can be used on CDSThese are listed by Procedure Code SeriesReview all codes under the correct Requested Procedure to ensure you identify the correct Procedure Code to be usedThe full guidance notes for the code must be read to ensure it is the correct code to useModule 4: Procedure Codes

36. 1/10 to 1/11 CorrelationA matrix is provided for each Declaration/ Movement TypeThe matrix show which 1/10 codes can be used with which 1/11 codes and vice versaThis information is also shown in each 1/10’s and 1/11’s guidance notesIf a 1/11 code is not shown against a 1/10 code, it cannot be used and vice versaThe CFSP Exclusions list also needs to be checked to ensure any restrictions on the use of SDP or EIDR are identifiedEven if a 1/10 allows EIDR, if the required 1/11 prohibits EIDR it cannot be used1/1110 0710 4010 4210 4411 00A04    Y1/11A0410 07 10 40 10 42 10 44 11 00YModule 4: Procedure Codes

37. Selecting the 1/11 codes required:Appendix 2 has a contents list for each Movement Type (Imports, Exports, Inventory Releases (CCR))These contents lists show every 3-digit code that can be used on CDSThese are listed by Additional Procedure Code Series for each movement type, e.g., 1 series for import, export, inventory import and inventory export releasesThe contents list give a short title for each code to help you identify if it may apply to your circumstancesRead the contents list for every code the matrix says may be usedDo not stop at the first code you find that seems to fit as multiple codes may be requiredOnce possibilities are identified from the contents list the full guidance notes for the code must be read to ensure it is the correct code to useModule 4: Procedure Codes

38. Module 4: Procedure CodesCDS Tariff Training | March 2020 | 38

39. Union 1/11 CodesThe conditions and restrictions for use must be read to ensure you are eligible to use the codeUnion Codes take precedence over National CodesNational Codes must only be used where no Union Codes applyMultiple Union Codes may be required to cover the full circumstances of the goods:E.g., most C series codes will require a second code or only customs duty relief will be grantedIf the goods are coming from or going to a special territory, either F15, 15F, F75 or 75F will always required regardless of any other 1/11 codes being usedA mix of Union and National Codes may be required. Union codes always being declared firstModule 4: Procedure Codes

40. Module 4: Procedure CodesCDS Tariff Training | March 2020 | 40

41. National 1/11 Codes:The conditions and restrictions for use must be read to ensure you are eligible to use the codeNational Codes must only be used where no Union Codes applyMultiple National Codes may be required to cover the full circumstances of the goods:E.g., wherever controlled drugs or goods are declared to a special procedure using SDP, either 2CD or 2CG is required regardless of any other codes which may apply000 may only be used after it has been determined that absolutely no other code appliesModule 4: Procedure Codes

42. Module 5: Additional Information (AI) CodesModule Contents:CHIEF versus CDS AI codesWhat are AI Codes used for?Step-by-Step Guide to completing an AI StatementExample AI statementsCDS Tariff Training | March 2020 | 42

43. Module 5: Additional Information (AI) CodesCHIEF versus CDS AI codes:CDS Tariff Training | March 2020 | 43CHIEFCDSAI codes at header or item levelAI codes at item level onlyNew AI codes created in CDS that cannot be used on CHIEFSome CHIEF AI codes cannot be used in CDSCHIEF AI codes still validUses same AI code as CHIEF but has a different meaning on CDSNational AI code on CHIEFNational AI code replaced by a Union CodeInformation declared to CHIEF as a CPCCHIEF CPC replaced by an AI code on CDS

44. Module 5: Additional Information (AI) CodesWhat are AI codes used for?D.E. 2/2 is used to provide any additional information that is required in order to process the customs declaration or customs clearance request (CCR). The information is declared using a specific code followed by the required additional information. The codes used help the customs authorities identify what information is being provided and why. The types of Additional Information (AI) required in this data element may include :Relationships between different parties (people) involved in the declarationSpecific processes intended to be carried out on the goods whilst under customs controlNames and addresses of other parties or premises involved CDS Tariff Training | March 2020 | 44

45. Module 5: Additional Information (AI) CodesStep-by-Step Guide to completing an AI Statement:CDS Tariff Training | March 2020 | 45

46. Module 5: Additional Information (AI) CodesExample AI Statements:CDS Tariff Training | March 2020 | 46CodeStatement00100Discharge of simplified authorisation00400Exporter30500GB000074GEN27Art Galleries R Us London Road London E17 6BQGEN4912345/9 Mr J Bloggs +44207 123456OVR01Duty override claimed outward processingPAR01Incorporates ivory or tortoise shellWHSRPEUR

47. Module 6: Document Codes and WaiversModule Contents:CHIEF versus CDS Volume 2 TariffWhat are document codes used for?Identifying document codesIdentifying document waiver codesIdentifying document status codesIdentifying document code licence typesStep-by Step Guide to declaring a document codeExample document code declarationsCDS Tariff Training | March 2020 | 47

48. Module 6: Document Codes and WaiversCHIEF versus CDS Volume 2 Tariff:CDS Tariff Training | March 2020 | 48CHIEFCDSBox 44 DocumentD.E. 2/3 and 8/7CHIEF compatible codes based on UK Trade Tariff Volume 2CDS Compatible codes based on CIRCA TARIC files and UK Tariff component measuresNew codes used on CDS not yet set up on CHIEFCodes live on CHIEF no longer used in CDSCodes on CHIEF have different completion instructions from CDSDetails to be declared on CDS to be completed using Appendix 1, 2 and 5A instructionsLook up codes and measures on UK Trade Tariff, Volume 2 Look up codes on CDS API Tariff Tool

49. Module 6: Document Codes and WaiversWhat are document codes used for?A document code, with a reference number or other details to be declared is used to provide:Authorisation decision numbersLicence reference numbers and quantities where requiredPreference certificates and quantities where requiredVeterinary or Health Certificates and quantities where requiredInvoicesOther commercial documents, such as packing listsCDS Tariff Training | March 2020 | 49

50. Module 6: Document Codes and WaiversIdentifying document codes:Use the UK Trade Tariff/ API Tariff Tool to:Identify the correct commodity codeSelect Import or Export measuresCheck Conditions that apply to the goodsIdentify Document codes that are required or waiver codes that may applyUse Appendix 5A to look up the document code and see what details are to be declared for each codeReview all other document codes in Appendix 5A to see if other document codes apply, such as commercial or authorisation codesReview procedure code and additional procedure code in Appendices 1 and 2 for document codes required by customs procedure or useIdentify any other authorisations being used to declare the goodsCDS Tariff Training | March 2020 | 50

51. Module 6: Document Codes and WaiversIdentifying document waiver codes:Where Condition measures show more than one document code:One code may be used when a document is actually required, i.e., the goods are licensableOne code may be used in cases where the goods are exemptUsing Appendix 5A Union and National document code lists:Check all codes listed to see if both are required or if one is a waiver code.See what status codes may be used for a documentCheck if any specific legal requirements or statements have to be made in order to use a codeCDS Tariff Training | March 2020 | 51

52. Module 6: Document Codes and WaiversIdentifying document status codes:Appendix 5A will show against each document code if a status code is requiredWhere status codes are required, each document code will stipulate which codes may be usedLook up the allowable codes in Appendix 5B to check which status code is the correct one to useWhere a waiver status code does not exist for a particular Condition or measure (i.e., licences) a separate waiver document code may exist insteadWhere a de-minimis status code is allowed, check the de-minimis levels which apply to the goods before claiming the exemption.Authorisation document codes and most specific waiver document codes do not require a status code.CDS Tariff Training | March 2020 | 52

53. Module 6: Document Codes and WaiversIdentifying document code licence types:Use the UK Trade Tariff/ API Tariff Tool to:Identify the correct commodity codeSelect Import or Export measuresCheck Conditions that apply to the goodsIdentify the document codes that applyCheck Appendix 5A to see if these are licences.Where a licence is required, check appendix 5C for the document code to identify the licence type(s) that applyEnsure you check the correct part of Appendix 5C: imports versus export code listsCDS Tariff Training | March 2020 | 53

54. Module 6: Document Codes and WaiversStep-by-Step Guide to declaring a document code:CDS Tariff Training | March 2020 | 54

55. Module 6: Document Codes and WaiversExample document code declarations:CDS Tariff Training | March 2020 | 55TypeCodeUsageAuthorisationC514Entry in Declarant’s RecordsLicenceL100Licence for ozone depleting substancesLicence WaiverY922Waiver for Cat and Dog FurPreference certificateU088Canada-EU preferential origin declarationVeterinary CertificateC085Common Health Entry Document for Plants and Plant Products InvoiceN935Invoice for Method 1 valuationCommercial documentsN271Packing List

56. Module 7: How to complete a CDS declaration Module Contents:Step-by-Step GuideDeclaration CategoriesCommodity CodesProcedure CodesAdditional Procedure CodesAI CodesDocument CodesD.E. 1/10 and D.E. 1/11 Completion NotesDeclaration Completion GuideKey data elementsCDS Tariff Training | March 2020 | 56

57. Module 7: How to complete a CDS declaration Step-by-step guide:CDS Tariff Training | March 2020 | 57

58. Module 7: How to complete a CDS declaration Declaration Categories:Review Appendices 21 – 23 to identify the appendix appropriate to the movement typeReview the contents list for the movement type’s appendix to identify the correct declaration categoryIdentify the mandatory data elements for the data setIdentify the dependent or optional data elementsReview the reading notes to identify which dependent data elements are required Review the D.E. 1/10 contents list to identify which Requested Procedures are allowed with the chosen declaration category.CDS Tariff Training | March 2020 | 58

59. Module 7: How to complete a CDS declaration Commodity Codes:Use the UK Trade Tariff, Volume 2 (CDS Tariff Tool) to identify the required commodity codeCheck the Import/ Export tabs to identify any conditions or measures applicable to the goodsIdentify any controls applicable to the goods (licences, P&Rs etc)Review Appendix 5A and Appendix 12 for document codes and preference codes requiredReview Appendix 8 and 19 for any tax codes requiredReview Appendix 20 for any measurement units required.CDS Tariff Training | March 2020 | 59

60. Module 7: How to complete a CDS declaration Procedure CodesReview the Declaration Category tables within Appendix 1 to identify the allowable Requested Procedure CodesReview the Appendix 1 index lists for the to identify the 4-digit codes allowed under the chosen requested procedureRead the Description of Procedure to ensure it is the correct code Check the Conditions for Use and Restrictions on Usage sections to ensure all eligibility requirements are metLook up the allowable D.E. 1/11 codes that can be used with the chosen D.E. 1/10 procedure code CDS Tariff Training | March 2020 | 60

61. Module 7: How to complete a CDS declaration Additional Procedure Codes:Identify the D.E. 1/11 codes permitted with the chosen D.E. 1/10 codeRead the Contents list to identify all possible D.E. 1/11 codes that fit the scenario/ intended usage of the goodsRead the Goods Covered description for each possible D.E. 1/11 code to check if it is appropriateReview all allowed codes to ensure the full requirements of the scenario/ intended usage are met. Check the Conditions for Use and Restrictions on Usage sections to ensure all eligibility requirements are metCDS Tariff Training | March 2020 | 61

62. Module 7: How to complete a CDS declaration AI Codes: Review the D.E. 1/10 and D.E. 1/11 code Completion Notes to identify AI codes linked directly to the customs procedure or useReview the full declaration scenario to identify other reporting requirements that are not linked directly to the intended usage of the goodsReview Appendix 4 to identify supplementary codes required:ProceduralGoods relatedRelationships between partiesCheck the D.E. 1/10 and D.E. 1/11 code Completion Notes to identify any bespoke completion rules for the AI codeRead the D.E. 1/10 and D.E. 1/11 code Completion Notes in conjunction with Appendix 4 to identify the details to be declared alongside the AI codeCDS Tariff Training | March 2020 | 62

63. Module 7: How to complete a CDS declaration Document Codes:Check the Commodity Code using the Tariff Tool to identify any documentary code measures linked to the Commodity CodeReview the D.E. 1/10 and D.E. 1/11 code Completion Notes to identify any documentary requirements linked to the customs procedure or useReview the full declaration scenario to identify other documentary or authorisation requirements that are not linked directly to the intended usage of the goodsReview Appendix 5A to identify supplementary codes required:AuthorisationsPreferenceCommercial documentationCDS Tariff Training | March 2020 | 63

64. Module 7: How to complete a CDS declaration Document Codes:Check the D.E. 1/10 and D.E. 1/11 code Completion Notes to identify any bespoke completion rules for the document codeRead the D.E. 1/10 and D.E. 1/11 code Completion Notes in conjunction with Appendix 5 to identify:The details to be declared alongside the document code:Any status codes permitted or requiredAny licence types or waiver codes to be usedCDS Tariff Training | March 2020 | 64

65. Module 7: How to complete a CDS declaration D.E. 1/10 and D.E. 1/11 Completion Notes:Use the appropriate D.E. 1/10 and D.E. 1/11 Completion notes alongside the appropriate Declaration Completion Guide for the movement typeReview the Declaration Category Data table to identify which data elements need completionAny specific completion notes included in Appendices 1 and 2 supersede any completion instructions in the Declaration Completion GuideWhere a data element is not covered in Appendices 1 or 2 follow the guidance in the main Declaration Completion Guide.Any Declaration Category specific notes in the Declaration Completion Guide, supersede the All Declaration Category notesWhere requirements for a data element are specified in Appendix 1, they are not repeated in Appendix 2. CDS Tariff Training | March 2020 | 65

66. Module 7: How to complete a CDS declaration Declaration Completion Guide:Complete the data elements using the Declaration Category Data set tables alongside the Declaration Completion Guide.Check:Which data elements are requiredIf data elements are mandatory or dependentIf required at header or item levelFormat for completing any dataIf specific rules apply to the declaration categoryIf specific rules apply for the customs procedure or useOnly then should the All Declaration Category completion notes be usedRefer to any associated Appendices for each data element for codes lists to be used.

67. Module 7: How to complete a CDS declaration Key data elements: CDS Tariff Training | March 2020 | 67D.E. No.Usage Notes1\1Determines movement type and allowed declaration Categories1\2Used with 1/1 and 1/10 to determine declaration categoryStandard declaration v simplified data setsArrival status1\10 and 1\11Customs Procedure or Use2\3 (8\7)Documents, authorisations and licences3/39Authorisation Holder6/2 and 4/4Supplementary Units versus Measurement Units4/3Tax Types4/8Methods of Payment6/8Description of Goods

68. Any Questions?CDS Tariff Training | March 2020 | 68

69. 69| Security Marking | Presentation Title |Thank youHM Revenue & CustomsNameAddress lineAddress line 2PostcodeTelephone no.email@addressDelete as appropriate