SolvedCDSSG08030 | Step-By-Step Guide, Step 3 - the Commodity Code and the Customs Declaration (DEs 6/14 - 6/17): Commodity Codes and Document Codes
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
Certain documentary requirements are driven by the measures against the commodity code.
Journey Type
Different import or export documentary controls may apply to the commodity code, depending on whether the goods are being imported to or exported from GB or NI. It is essential to ensure you are in the correct Online Tariff before checking for any documentary requirements that relate to the commodity code.
The UK Integrated Online Tariff should be used for any goods being imported to or exported from GB or Isle of Man.
The Northern Ireland Online Tariff should be used for any goods being imported to or exported from NI.
For goods being imported into Northern Ireland, different import controls will apply depending on the Additional Information Code declared in DE 2/2 (see CDSSG11050 for details) and the status of the goods on their arrival in NI:
| Journey Type | AI Code in DE 2/2 | Imports controls that apply |
| The goods were in free circulation in GB prior to their movement to NI (customs cleared and any customs duties due have been paid) | NIDOM | EU import controls only |
| The goods are being imported to NI from a Rest of the World (RoW) country | NIIMP | Both UK and EU imports controls apply |
| The goods are being moved from GB to NI in customs duty suspense | NIIMP | Both UK and EU imports controls apply |
Commodity Code 'Conditions'
Once you have found the specific commodity code to be declared, you can identify any specific documentary requirements that apply by checking the commodity code details in the Online Tariff using the Import or Export Tabs.
Documentary requirements will be shown in the Conditions Column. Where a documentary requirement applies to the commodity code, a link will be shown in the Conditions column for that particular tariff measure.
These may appear in all sections of the commodity code’s information, for example, Import Duties as well as EU and UK Import Controls.
Documentary requirements that relate to claims to preferential rates of duty may also be shown against the ‘Conditions’ link next to the preferential rate.
Wherever Conditions is shown, the link must be clicked to identify what documents need to be declared for that goods item.
All Conditions shown on the commodity code for the specified country selected must be satisfied by declaring a document code in DE 2/3. Failure to satisfy all measures will result in the declaration failing validation and an error message being generated.
For example:
Veterinary Controls on the importation of Commodity Code 3926909790 from the United States:
Veterinary control for All third countries
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
More guidance on declaring Document Codes:
Please see section CDSSG12000 for more a step-by-step guide on identifying Document Codes and how they should be declared.