CDSSG04011 | UK Trade Tariff, CDS Volume 3 Movement Types and Tariff Collections

The UK Trade Tariff, CDS Volume 3 is organised into eight separate collections.

• Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme

• Tariff Supplements for UK Trade Tariff CDS volume 3 from 1 January 2021

• Imports: guidance on completing an import declaration for the Customs Declaration Service

• Exports: guidance on completing an export declaration for the Customs Declaration Service

• Inventory Imports — Customs Clearance Requests: guidance on completing an import declaration for the Customs Declaration Service

• Inventory Exports — Customs Clearance Requests: guidance on completing an export declaration for the Customs Declaration Service

• Final Supplementary Declarations (FSD)

• Combined Appendices

The Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme section includes guidance on moving goods between Great Britain and Northern Ireland under the special arrangements of the SPIMM Scheme.

The Tariff Supplements Section provides guidance on changes to Declaration Completion Instructions following EU Exit. There are two supplements giving bespoke information on changes affecting GB movements and Northern Ireland (NI) movements.

The GB Supplement includes guidance on changes to the main Declaration Completion Instructions for CDS for goods being imported to or exported from GB.

The NI Supplement includes guidance on changes to the main Declaration Completion Instructions for CDS for goods moving between GB and NI and being imported to or exported from NI.

Each Supplement has a contents list detailing which changes they provide guidance on.

Each Supplement is broken into two main Parts.

Part 1 provides general guidance on changes

Part 2 provides detailed guidance on how changes affect the completion of the customs declaration or Customs Clearance Request (CCR).

The Tariff Supplements should always be checked prior to submitting a customs declaration or CCR as they are regularly updated with new guidance on changes which affect Declaration Completion Instructions. See section CDSSG13010 for guidance.

There is also a specific section which covers Combined Appendices. These contain the Code Lists that are used when completing a CDS customs declaration or CCR. See sections CDSSG04990 and CDSSG13070 for more information on CDS Code Lists.

The detailed guidance on completing a CDS customs declaration or CCR is in separate sections based on the type of movement being made.

Entry in Declarant’s Records (EIDR) users will be required to use a mixture of two Tariffs:

It is important that users ensure they are in the correct version of the tariff for the type of movement being made as the declaration Completion Instructions, data sets and guidance differ for each.

Failure to use the correct Collection within the Tariff will result in the declarations being completed incorrectly and being rejected by CDS.