Customs Declaration Service data import and export descriptions

Glossary

Summary

These Customs Declaration Service (CDS) reports are a tactical solution whilst the self-service platform for traders to be able to access their own reports is developed.

The reports are structured similar to Management Support System (MSS) trader reports, but not identical in content. This is because of the different way the CDS system holds data compared to the Customs Handling of Import and Export Freight (CHIEF) system.

CDS Data Elements (DE) where applicable can be found in the CDS Declaration Completion Instructions for Imports and the CDS Declaration Completion Instructions for Exports

The fields are presented in the order that they appear in for each report type.

Import item report description

Acceptance date

The date that the entry is legally accepted by CDS (for example, the goods have arrived at the import location). For Customs Freight Simplification Procedures (CFSP) supplementary declarations the Acceptance Date is the date of the actual importation (also known as the Tax Point date).

Additional Procedure Code

If more than one CPC has been used on the declaration.

Adjustment types

Additions or deductions to the item price.

AG code

Second part (3 digits) of the agent’s EORI number, identifying a branch registration of a parent company. Where a branch registration has not been entered, this field will contain zeros or spaces.

Agent

Agents EORI number.

All Item Document References

A comma separated concatenation of all item document references. Blank text is replaced by NULL to allow matching with the relevant reference or code based on order of appearance in the list.

All Item Document Codes

A comma separated concatenation of all item document codes. Blank text is replaced by NULL to allow matching with the relevant reference or status based on order of appearance in the list.

BR code

Second part (3 digits) of the importer’s EORI number, identifying a branch registration of a parent company. Where a branch registration has not been entered, this field will contain zeros or spaces.

Clearance date

The date on which the goods were granted clearance by customs and any duties or taxes due were paid. For CFSP supplementary declarations it is simply the date on which CDS processing was completed.

Commodity code

A 10-digit commodity code that identifies the type of goods according to the HMRC Tariff.

Consignor

Textual data comprising the first 18 characters of the consignor’s name as input to CDS.

Country of dispatch

The country code of the country from which the goods were originally dispatched.

Country of origin

The country code of the country from which the goods originate.

CPC

Customs Procedure Code (CPC) declared on a declaration to identify the customs and excise regimes which goods are being entered into or removed from.

Customs value

The total value of the item for the purposes of Customs Duty. In addition to the actual price of the goods this includes additional elements such as freight charges to the EU boundary.

Declaration Category

Type of Declaration

Declarant EORI

The person who makes, or on whose behalf, an import declaration is made.

Declarant name

The name of the person who submitted the declaration.

Declaration part number

Optionally completed when more than one declaration is made to cover the goods identified by the same DUCR.

Deferment 1

The Deferment Approval Number (DAN) to identify the deferment account to which revenue is to be debited.

Deferment 2

Identifies whether the associated DAN identifies an account owned by the declarant, the consignee or consignor and if a specific authority or the standing authority is to be used.

Document references

Documents produced, certificates and authorisations, additional references.

DUCR

Declaration Unique Consignment Reference – a reference number assigned by the declarant for the goods covered by the declaration.

Duty paid

The total amount of Customs Duty actually paid outright for the item. This does not include any potential duty calculated but not charged.

Duty secured

The total amount of Customs Duty secured for the item. This records any amount declared with a security method of payment indicating that the final amount payable has not been determined.

Duty suspended

The total amount of Customs Duty suspended for the item. This relates only to specific declarations on which a suspended rate of duty is claimed by means of Duty Rate codes.

Entry date

Date and time at which the declaration was officially received by customs.

Entry Identifier

Identification of the declaration assigned by customs.

Goods description

A simple language description of the goods covered the declaration.

Import duty

Code BC represents import duties or other charges payable in the UK and EU for reason of the import or sale of goods.

Import duty currency

Currency code for import duties or other charges payable.

Import duty value

Import duties amount

Importer

The person who makes, or on whose behalf, an import declaration is made.

Importer EORI

Importer’s identification number.

Invoice currency

The currency code for the currency in which the invoice total amount and the Item price are expressed.

Item number

The number of the item to which the report line refers. There can be up to 99 items per declaration.

Item price

Price of the goods for the declaration item concerned in the same currency as the one used for the invoice total amount.

Location of goods

The code for the place where the declaration was presented.

MUCR

Master Unique Consignment Reference - contains any inventory consignment reference that has been declared. For goods consigned by air the inventory consignment reference normally incorporates the air waybill number.

Net mass

Weight of the item in kilograms excluding packaging.

Paying Agent EORI

Agents EORI number.

Postponed VAT Accounting

The total amount of postponed VAT accounted for.

Preference

3-digit code indicating whether a reduction in or relief from import duty applies.

Preferential Country of Origin

The country code of the country from which preference has been claimed

Premise ID

The identification of the customs warehouse as assigned by the customs agency under which jurisdiction it is falls.

Supplementary commodity 1

This additional 4-digit code is used in addition to the commodity code to identify certain complex variable charges, for example, anti-dumping duties or Common Agricultural Policy (CAP).

Supplementary commodity 2

If there were 2 variable charges for one commodity code, both supplementary codes would need to be used.

Supplementary units

The commodity code may require a second declaration quantity. If it does, it can be pairs, items, litres or dozens for example.

Trader reference

Traders own declaration reference.

Valuation method

The valuation method used to calculate the value for Customs Duty.

VAT paid

The total amount of VAT paid on the item.

VAT Postponed

The total amount of postponed VAT accounted for.

VAT value

The total value of the item for purposes of VAT. This can differ from the customs value – for example, it includes any Customs Duty paid together with freight charges from the EU to the UK boundary.

Warehouse ID

The identification of the customs warehouse as assigned by the customs agency under which jurisdiction it is falls.

Import header report description

Acceptance date

The date that the entry is legally accepted by CDS (for example, the goods have arrived at the import location). For CFSP supplementary declarations the acceptance date is the date of the actual importation (also known as the Tax Point date).

Agent

Agents EORI number.

Air transport cost value

Contains the air waybill and freight charges cost for the consignment.

Air transport costs currency

Contains the code for the currency in which the air transport costs and  the air waybill and freight charges are declared.

Air transport cost adjustment currency

Contains the code for the currency in which the air transport costs and the air waybill and freight charges are declared.

Clearance date

The date on which the goods were granted clearance by customs and any duties or taxes due were paid. For CFSP supplementary declarations it is simply the date on which CDS processing was completed.

Consignor

Textual data comprising the first 18 characters of the consignor’s name as input to CDS.

Customs value

The total value of the item for the purposes of Customs Duty. In addition to the actual price of the goods this includes additional elements such as freight charges to the EU boundary.

Declarant

The EORI number of the importer if the declaration is submitted by the importer. Or it is the EORI number of the agent authorised by the importer or consignor to act as the representative for the consignment and to ‘declare the goods’ on the import entry.

Declaration Category

Type of Declaration

Declarant EORI

The EORI number of the importer if the declaration is submitted by the importer. Or it is the EORI number of the agent authorised by the importer or consignor to act as the representative for the consignment and to ‘declare the goods’ on the import entry.

Declarant representative

The relevant code showing the status of the representative. Where self-representation is used, this data element should be left blank. Code 2 for direct representation and code 3 for indirect representation.

Deferment 1

The Deferment Approval Number (DAN) to identify the deferment account to which revenue is to be debited.

DUCR

Declaration Unique Consignment Reference – a reference number assigned by the declarant for the goods covered by the declaration.

Entry identifier

ID of the declaration assigned by customs.

Importer EORI

Importers EORI number.

Insurance amount GBP

Insurance amount for the consignment paid to cover the transport of the goods in sterling.

Insurance cost adjustment currency

Contains the code for the currency in which any insurance amount is declared.

Insurance costs adjustment

Contains any insurance amount for the consignment paid to cover the transport of the goods.

Insurance cost currency

Contains the code for the currency in which any insurance amount is declared.

Insurance costs value

Contains any insurance amount for the consignment paid to cover the transport of the goods.

Invoice total

The invoice price of the goods in the currency whose code appears in the invoice currency field.

Invoice total GBP

Foreign currency amounts are converted into sterling using stored rates of exchange.

Item count

Contains the total number of items declared.

MUCR

Master Unique Consignment Reference - contains any inventory consignment reference that has been declared. For goods consigned by air the inventory consignment reference normally incorporates the air waybill number.

Paying Agent EORI

Agent’s EORI number.

Previous document class

Identifies the class of a previous document being declared.

Previous document reference

Identifies a previous declaration or a previous document reference.

Total Common Agricultural Policy (CAP)

The total amount of CAP charges for the declaration.

Total excise

The total amount of Excise Duty for the entry.

Total duty

The amount of Customs Duty to be effectively paid.

Total invoice converted

Foreign currency amounts are converted into sterling using stored rates of exchange.

Total packages

The number of packages or items covered by the packaging object.

Total VAT

The total amount of VAT paid on the declaration.

Total VAT Paid

The total amount of VAT paid on the declaration.

Total VAT Value

The total amount of VAT paid on the declaration.

Trader reference

Traders own declaration reference.

Transport costs

Loading and handling charges up to the place of introduction in the EU. The amount declared should exclude any airfreight charges declared under codes AR or AS. For multi-item declarations, costs declared under this code will be apportioned across the items in proportion to their value. If the declarant would prefer the charges to be apportioned by gross mass rather than value, then they should use code AQ instead of AP.

Transport costs currency

Contains the code for the currency in which any transport cost is declared.

Transport cost adjustment currency

Contains the code for the currency in which any transport cost is declared.

Transport costs adjustment

Loading and handling charges up to the place of introduction in the EU. The amount declared should exclude any airfreight charges declared under codes AR or AS. For multi-item declarations, costs declared under this code will be apportioned across the items in proportion to their value. If the declarant would prefer the charges to be apportioned by gross mass rather than value, then they should use code AQ instead of AP.

Transport country

The country code for the active means of transport.

Transport mode

The transport code for the active means of transport by which the goods are imported.

VAT currency adjustment

Contains any VAT value adjustment amount for the consignment in the currency defined by ‘VAT Adjustment Currency’. For example, this would be used to enter additional freight charges covering transport between the EU and the UK boundary in sterling.

VAT value adjustment

Contains any VAT value adjustment amount for the consignment in the currency defined by ‘VAT Adjustment Currency’. This field would, for example, be used to enter additional freight charges covering transport between the EU and the UK boundary.

Import tax line report description

Acceptance date

The date that the entry is legally accepted by CDS (for example, the goods have arrived at the import location). For Customs Freight Simplified Procedures (CFSP) supplementary declarations the Acceptance Date is the date of the actual importation (also known as the Tax Point date).

Clearance date

The date on which the goods were granted clearance by customs and any duties or taxes due were paid. For CFSP supplementary declarations it is simply the date on which CDS processing was completed.

Commodity code

A 10-digit commodity code that identifies the type of goods according to the HMRC Tariff.

Country of origin

The country code of the country from which the goods originate.

CPC

Customs Procedure Code (CPC) declared on a declaration to identify the customs and excise regimes which goods are being entered into or removed from.

Customs Duty paid

The total amount of Customs Duty actually paid outright for the item. This does not include any potential duty calculated but not charged.

Document references

Documents produced, additional references, and certificates and authorisations.

DUCR

Declaration Unique Consignment Reference – a reference number assigned by the declarant for the goods covered by the declaration.

Duty suspended

The total amount of Customs Duty suspended for the item.

Entry date

Date and time at which the declaration was officially received by customs.

Entry Identifier

ID of the declaration assigned by customs.

Importer EORI

Importer’s identification number.

Item customs value

The total value of the item for the purposes of Customs Duty. In addition to the actual price of the goods this includes additional elements such as freight charges to the EU boundary.

Item number

The number of the Item to which the report line refers. There can be up to 99 items per declaration.

Item VAT

The total amount of VAT paid on the item.

Method of payment code

The method of payment code associated with the tax line declaration.

Postponed VAT Accounting

The total amount of postponed VAT accounted for.

Preferential Country of Origin

The country code of the country from which preference has been claimed

Tax amount

For each tax line for which there is a tax declaration, the amount of revenue declared or calculated for the tax line.

Tax type code

Completed for duty and VAT tax line on which there is a tax declaration to identify the type of revenue being declared.

Tax type override code AI statement OVR

Additional Information statement code OVR01 may only be used where a manual duty calculation is specifically required.

Trader reference

Traders own declaration reference.

VAT Postponed

The total amount of postponed VAT accounted for.

VAT Paid

The total amount of VAT paid on the item.

VAT Value

The total amount of VAT on the item.

Export item report description

Additional Procedure Code

If more than one CPC has been used on the declaration.

AG code

Second part (3 digits) of the agent’s EORI number, identifying a branch registration of a parent company. Where a branch registration has not been entered, this field will contain zeros or spaces.

Agent EORI

The EORI of the agent authorised by the Exporter or Consignor to act as the representative for the consignment and to 'declare the goods' on the export entry.

BR code

Second part (3 digits) of the Exporter’s EORI number, identifying a branch registration of a parent company. Where a branch registration has not been entered, this field will contain zeros or spaces.

Commodity code

A 10-digit commodity code that identifies the type of goods according to the HMRC Tariff.

Consignee 

Textual data comprising the first 18 characters of the Consignee's name as input to CDS.

Country of Destination

The two-digit code that represents the country that is the ultimate destination of the goods.

CPC

Customs Procedure Code declared on a declaration to identify the customs and/or excise regimes which goods are being entered into and/or removed from.

Declarant

This can be the Exporter if the declaration is submitted by the exporter.

Declaration Category

Type of Declaration

Declarant Name

The name of the person who submitted the declaration

Declarant EORI

This can be the Exporter if the declaration is submitted by the exporter.

Declarant Postcode

The Postcode of the Declarant.

Declarant reference

This is a reference assigned by the declarant for the goods covered by the declaration.

Declaration Part Number

Optionally completed when more than one declaration is made to cover the goods identified by the same DUCR

DUCR

Declaration Unique Consignment Reference Number - Reference assigned by the declarant for the goods covered by the declaration.

Entry date

Date and time at which the declaration was officially received by customs.

Exporter EORI

Exporter’s identification number.

Entry Identifier

ID of the declaration assigned by customs.

Entry Type

A one alpha character indicating the Entry Type.  'X' indicates a full Declaration, 'D' a Simplified Procedures pre-shipment advice and 'Z' a Simplified Procedures Supplementary Declaration.

Goods Departure Date

The date in which the goods depart the UK.

Item number

The number of the Item to which the report line refers. There can be up to 99 items per declaration.

Location of goods

The code for the place where the declaration was presented

Net mass

Weight of the item in kilograms excluding packaging.

Permission to Progress Date

This is the date that Permission to Progress was given by Customs. P2P does not provide confirmation that export of the goods has taken place. 

Premise ID

The identification of the customs warehouse as assigned by the customs agency under which jurisdiction it is falls.

Statistical value

The Statistical Value of the goods converted to sterling.

Statistical value declared

The Statistical Value of the goods in the currency declared (If blank assume GBP).

Supplementary units

The commodity code may require a second declaration quantity. If, it does it can be pairs, items, litres, dozens etc.

Note

Declarant name and postcode fields are not a mandatory requirement, Legislation states - “This information is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided”. However, if these fields have been populated on the declaration, we will be able to provide the data.