SolvedCDSSG07010 | Step-By-Step Guide, Step 2 - Understanding CDS Declaration Data Elements: Declaration Category Data Sets
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
Step 2 of the Step-By-Step Guide for the UK Trade Tariff, CDS Volume 3 will walk users through the process to be used to identify the Data Set for the customs declaration or Customs Clearance Request (CCR) to be used for CDS.
Sections CDSSG04100 – CDSSG04130 of this guidance manual covers where to find the Declarations Categories within the UK Trade Tariff, CDS Volume 3. This chapter details the Step-By-Step process to be followed to ensure the correct data elements are completed on the customs declaration or CCR. This part of the Step-By-Step Guide also provides guidance on how to ensure that the correct completion instructions are followed when making the customs declaration or CCR. Sections CDSSG07020 – CDSSG07060 provide guidance on the steps to be followed.
Finding the Data Set to be used:
Once the Declaration Category is selected in Step 1 of this process (please see section CDSSG06000), it must be used to identify the data set for the particular customs declaration or CCR being made.
You will need to open the relevant appendix (identified in Step 1) for the Movement Type and Declaration Category selected to find the data set that should be used to declare the goods to CDS.
How to Read the Declaration Category Data Set tables:
Each data set is laid out in the same way and the same rules for reading and using the data sets apply to all declaration categories.
| SAD Box No. | D.E No | Data Element (D.E) name | Symbol | Note | |
|---|---|---|---|---|---|
| 1 | 1/1 | Declaration type | A | Y | |
| 1 | 1/2 | Additional Declaration type | A | Y | |
| 1/3 | Transit Declaration/Proof of customs status type | Not Required | |||
| 1/4 | Forms | NR | |||
| 1/5 | Loading lists | NR | |||
| 32 | 1/6 | Goods item number | A | X | |
| 1/7 | Specific circumstance indicator | NR | |||
| 54 | 1/8 | Signature/Authentication | D | Y | Only mandatory for a paper declaration |
| 5 | 1/9 | Total number of items | A | Y | |
| 37 | 1/10 | Procedure | A | X | |
| 37 | 1/11 | Additional Procedure | A | X |
Column 1:
This provides, for ease of reference, a correlation to the SAD(H)/C88/CHIEF box, where appropriate that the information would previously have been provided in.
Where no reference exists in this column, this information was not part of the SAD(H)/C88 data set.
Column 2:
This is the new CDS data element number.
These numbers are made up of two parts:
The first part indicates the Data Group the piece of information belongs to.
The second part indicates the sequential order of that piece of information within its respective group.
For example, DE 2/1 is the first data element in group 2.
Data Element Groups:
Data elements are broken into 8 groups:
| Group | Description |
|---|---|
| 1 | Message Information (including Procedure Codes)\nBasic overview information on the declaration, including number of items, type of declaration etc. Please note that Group 1 also includes customs procedure information. |
| 2 | References of Messages, Document, Certificates and Authorisations\nAll types of reference numbers, including licences, authorisations, preference certificates, deferment accounts, previous declarations, inventory reference numbers etc. |
| 3 | Parties\nAny person, legal entity involved in the declaration: importer, exporter, carrier, authorisation holders, agents/representatives. |
| 4 | Valuation Information and Taxes\nMonetary information, information that impacts on the calculation of taxes, including preference types |
| 5 | Dates, Times, Periods, Places, Countries and Regions\nPlaces involved in the declaration, such as country of dispatch, country of destination, supervising offices, location of goods for examination |
| 6 | Goods Identification\nThe detailed information on the specific goods being imported, such as description, number of packages, commodity codes, weight |
| 7 | Transport Information (Modes, Means and Equipment)\nInformation on how the goods were/are to be moved: air, sea, road, rail, identify of vessel, aircraft etc, seals and containers. |
| 8 | Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)\nStatistical value and type of transaction (e.g., sale/processing contract), guarantee details and quota claims. |
Column 3:
Title of the data element. This describes the type of information to be provided, e.g., DE 6/8, Description of the goods.
Column 4:
This column uses a set of symbols to determine whether the data element is required for the type of declaration being made.
A common set of symbols are used in column 4 of each data set to determine if the data element is:
A: Mandatory. This data element is A for Always required.
C: Optional. This data element is up to the trader to Choose whether to provide or not, C for Choice to declare or not
D: Dependent. This data element will be required D for Depends on the circumstances involved.
Column 5:
Symbols X and Y are used in column 5 to determine the level at which the data should be provided:
Y: Used to indicate the information is being declared at header level.
X: Item level: relates to a specific commodity (goods item).
Column 6:
This column performs two functions. It identifies for the particular data set which data elements are not used. This is indicated by ‘Not Required’ or NR.
It also provides reading notes to assist in understanding when Dependent data elements are used.
Reading notes are indicated by a number in square brackets, e.g., [7].
A consolidated set of reading notes is provided that covers all data sets in Appendices 21 – 24, for example:
| Note number | Note description |
|---|---|
| [7] | Enter any Union or National codes which apply to the Procedure or Commodity code – see the appropriate Appendix contained in UK Trade Tariff, Volume 2 or UK Trade Tariff, CDS Volume 3 |