Skip to content
Solved

CDSSG04930 | Navigating the Tariff, Step 9 -Finding Procedure Codes guidance for data elements

From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide

Users should review the detailed guidance for their chosen Procedure Code (see section CDSSG09000) to identify which data elements require specific rules to be followed for that Procedure.

For example, Procedure Code 5154 stipulates:

Declaration Type (D.E. 1/1):

Enter code: IM.

Additional Declaration Type (D.E. 1/2):

The following code may be used for this Procedure Code: A.

Where a data element is included in the Appendix 1: DE 1/10 Procedure Code Completion Notes, these rules take precedence over any guidance in the associated Declaration Completion Instructions for the specific Movement Type.

For example Imports:

All Declaration Categories:

Enter the type of declaration as follows:

CodeType of declaration
IMFor trade with countries and territories situated outside of the Customs Territory of the Union. For placing non-Union goods under a customs procedure in the context of trade between Member States.
COAll the goods being declared are from a Special Fiscal Territory of the EU or a territory with which the EU has formed a Customs Union.