SolvedCDSSG04120 | Finding the right Declaration Category Index List for the type of movement being made
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
Identify the Type of Movement:
Declaration Categories are accessed via step 1 of the Navigation Guide:
Step 1: Begin with the relevant Declaration Category data set table in Appendices 21 - 24 for the type of declaration being made.
Each Navigation Guide will contain a specific link to the correct Appendix to use to find the Declaration Categories for that Movement Type.
There are separate navigation guides on Gov.UK for imports, exports, inventory imports , inventory exports, and final supplementary declarations. It is important to ensure you use the appropriate Navigation Guide for the type of movement to ensure you find the correct index lists of Declaration Categories (Data sets) for the type of movement being made.
Each Navigation Guide will provide a link to the relevant Appendix containing the Declaration Categories for that type of movement.
The Declaration Categories, as they contain the data sets to be used for the customs declaration or Customs Clearance Request (CCR) must always be your starting point when making a declaration.
The first link in each Appendix contains an index list of the Declaration Categories to choose from that type of movement and tells you what each Declaration Category is used for:
| Appendix Number | Declaration Category | Declaration Title |
| Appendix 21A | H1 | Declaration for release for free circulation and special procedure: specific use (end use) |
| Appendix 21B | H2 | Special procedure: storage (customs warehousing) |
| Appendix 21C | H3 | Special procedure: specific use (temporary admission) |
| Appendix 21D | H4 | Special procedure: processing (Inward Processing (IP)) |
| Appendix 21E | H5 | Declaration for the introduction of goods in the context of trade with Special Fiscal Territories and Territories with which the EU has formed a Customs Union. |
| Appendix 21F | I1 C&F | Import Simplified Declaration with regular use (D.E.1/2 Codes C&F) |
| Appendix 21G | I1 B&E | Import Simplified Declaration on an occasional basis (D.E.1/2 B&E) |
| Appendix 21H | H7 | Super Reduced Data Set |
| Appendix 22A | B1 | Export Standard Declaration or Re-export Standard Declaration |
| Appendix 22B | B2 | Special Procedures – Declaration for Outward Processing |
| Appendix 22C | B4 | Declaration for dispatch of goods to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union. |
| Appendix 22D | C1 C&F | Export or Re-export Simplified Declaration with regular use (D.E.1/2 Codes C&F) |
| Appendix 22E | C1 B&E | Export or Re-export Simplified Declaration on an occasional basis (D.E.1/2 B&E) |
| Appendix 23A | C21i | Customs Clearance Request for inventory releases – imports |
| Appendix 23B | C21i EIDR NOP | Customs Clearance Request for inventory releases - imports released using EIDR |
| Appendix 23C | C21e | Customs Clearance Request for inventory releases - exports |
| Appendix 23D | C21e EIDR NOP | Customs Clearance Request for inventory releases – exports released using EIDR |
| Appendix 24A | FSD | Final Supplementary Declaration |
| SPIMM | H8 | Great Britain (GB) to Northern Ireland (NI) import using SPIMM |
| SPIMM | I1 C&F | GB to NI import Simplified Declaration with regular use (D.E.1/2 Codes C&F) using SPIMM |
| SPIMM | C21i | GB to NI Customs Clearance Requests using SPIMM or the UK Carrier Scheme for Post and Parcel Movements |
| SPIMM | C21i EIDR NOP | GB to NI Notification of Presentation for EIDR or UKIMS EIDR imports using SPIMM |
See section CDSSG06000 for Step-by-Step guidance on selecting Declaration Categories.