CDSSG06050 | Step-By-Step Guide, Step 1 - CDS Declaration Category and Data Set: Country of Dispatch or Destination

For goods being imported to or removed from Northern Ireland:

Goods being entered to certain customs procedures that are being dispatched to or from an EU Special Fiscal Territory (e.g., Canary Islands) or Territory with which the EU has formed a Customs Union (e.g., Turkey) may need to use a different declaration category.

An H5 Declaration Category is used to declare goods:

• Being dispatched from an EU Special Fiscal Territory or Territory with which the EU has formed a Customs Union

• Being entered using a standard declaration or supplementary declaration

• To Requested Procedures 07, 40, 42 and 61. (Please see section CDSSG09000 for more details on these codes)

A B4 Declaration Category is used to declare goods:

• Being dispatched to an EU Special Fiscal Territory or Territory with which the EU has formed a Customs Union

• Being declared using a standard declaration or supplementary declaration

• To Requested Procedures 10, 23 and 31. (Please see section CDSSG09000 for more details on these codes)

For goods being imported to or removed from Great Britain:

Goods being entered to certain customs procedures that are being dispatched to or from a UK Special Fiscal Territory (Channel Islands) may need to use a different declaration category.

An H5 Declaration Category is used to declare goods:

• Being dispatched from a UK Special Fiscal Territory

• Being entered using a standard declaration or supplementary declaration

• To Requested Procedures 07, 40, 42 and 61. (Please see section CDSSG09000 for more details on these codes)

A B4 Declaration Category is used to declare goods:

• Being dispatched to a UK Special Fiscal Territory

• Being declared using a standard declaration or supplementary declaration

• To Requested Procedures 10, 23 and 31. (Please see section CDSSG09000 for more details on these codes)