CDSSG13030 | Step-By-Step Guide, Step 8 - Choosing the correct Declaration Completion rules for the Declaration Category

The Declaration Category must be identified and confirmed as compatible with the type of goods, the Procedure Codes and Additional Procedure Codes.

See sections:

• CDSSG06000 for guidance on selecting Declaration Category

• CDSSG08000 for guidance on Commodity Codes

• CDSSG09000 for guidance on selecting Procedure Codes

• CDSSG10000 for guidance on selecting Additional Procedure Codes

Declaration Category Specific Completion Instructions

The correct guidance must be selected for the Movement Type and Declaration Category to ensure the Customs Declaration or Customs Clearance Request (CCR) is completed using the specific rules for that type of declaration.

Each Procedure Code, Additional Procedure Code and data element rules are changed by the specific Movement Type and Declaration Category.

If the incorrect Declaration Category rules are used, the Customs Declaration or Customs Clearance Request (CCR) will fail validation.

When using the Declaration Completion Instructions for the specific Movement Type, the Declaration Completion Instructions will identify if;

• The data element is used for the specific Declaration Category

• That Declaration Category has any unique requirements will affect its completion.

For example:

Data element (DE) 4/1 is not used on an H2 (Customs Warehousing) declaration but there are specific rules for the H4 (IP). If the H2 rules were followed the data element would have been left blank and the declaration would fail.

D.E. 4/1 Delivery Terms (Box 20: Delivery Terms)

Declaration Category H4:

Delivery terms must be completed for importations to Inward Processing when the declarant opts to use the Article 86 (3) customs debt rules as laid down in EU Reg. No. 952/2013. In such cases Additional Procedure Code F44 should be declared in D.E. 1/11 and GEN86 completed in D.E. 2/2 (Additional Information). Please refer to 1: D.E. 1/10: Requested and Previous Procedure Codes and Appendix 2A: D.E. 1/11: Additional Procedure Codes: Union Codes for more details.

For example:

Data Element (DE) 3/1 and 3/2 are not required on an H2 (Customs Warehousing) Declaration Category. H2 is therefore not shown in the table at the start of the data element’s guidance as it does not require completion.

The H4 Declaration Category (IP) also has specific rules on who should be declared as the Exporter.

D.E. 3/1 Exporter (Box 2: Consignor/ Exporter)

Declaration categories H1, H3, H4, H5, I1 C&F and I1 B&E:

Enter the full name and address of the last seller of the goods prior to their importation into the Union (as defined in Article 128 of EU Reg. No. 2015/2447).

Accessing the Declaration Completion Instructions

• Step 8: Use the main CDS Declaration Completion Instructions for the chosen Movement Type , in conjunction with the specific completion instructions provided in Appendix 1 and Appendix 2 to complete the customs declaration or Custom Clearance Request (CCR) according to the commodity code and procedures to be used.

• Step 9: Where the completion rules for a specific data element in Appendix 1 and Appendix 2 specify different rules to the main data element completion guidance or other appendices, the rules specified in Appendices 1 and 2 take precedence.

The Declaration Completion Instructions can be accessed via the Navigation Guide for the specific Movement Type.

• Navigate the Declaration Completion Instructions for Imports

• Navigate the Declaration Completion Instructions for Exports

• Navigate the Declaration Completion Instructions for Import Customs Clearance Requests (CCRs)

• Navigate the Declaration Completion Instructions for Exports Customs Clearance Requests (CCRs)

• Navigate the Declaration Completion Instructions for Final Supplementary Declarations (FSDs)

More Guidance on Completing Data Elements

More Guidance on completing data element information can be found in:

See sections:

• CDSSG06000 for guidance on selecting Declaration Category

• CDSSG07000 for guidance on identifying which data elements require completion for chosen Declaration Category.