CDS Quick Reference Guide
Comprehensive desk reference for UK CDS import declarations — covering all 8 data element groups, procedure codes, valuation methods, and a pre-filing checklist.
CDS Quick Reference Guide
UK Customs Declaration Service — Key Data Elements for Importers
Version 1.0 — April 2026
Built by LogisticsEdge — logisticsedge.co.uk
Data sourced from HMRC CDS Declaration Completion Instructions for Imports (gov.uk), updated March 2026.
What Is CDS?
The Customs Declaration Service (CDS) is HMRC’s platform for processing all UK import and export customs declarations. It replaced the CHIEF system fully in 2024. Every import declaration into the UK must now be submitted through CDS, either directly via the Government Gateway or through CDS-compatible software.
CDS uses a structured data model built around eight data element groups, each covering a different aspect of the declaration. Understanding these groups — and the key fields within them — is essential for filing accurate declarations and avoiding costly delays.
This guide walks you through the eight groups, highlighting the data elements most importers encounter on every declaration. It does not replace the full HMRC CDS Declaration Completion Instructions; it gives you a practical desk reference for day-to-day filing.
Full official guidance: gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide
Group 1: Message Information (Including Procedure Codes)
Data Elements: DE 1/1, DE 1/2, DE 1/6, DE 1/10, DE 1/11
This group defines what kind of declaration you are making and which customs procedure applies to the goods.
DE 1/1 — Declaration Type
| Code | Meaning |
|---|---|
| IM | Import from outside the UK/EU customs territory (most common for UK importers) |
| CO | Goods from a Special Fiscal Territory or Customs Union territory |
For the vast majority of standard imports from non-EU countries, use IM.
DE 1/2 — Additional Declaration Type
| Code | Type | Goods Status |
|---|---|---|
| A | Standard customs declaration | Goods arrived |
| B | Simplified declaration (occasional) | Goods arrived |
| C | Simplified declaration (pre-authorised, SCDP) | Goods arrived |
| D | Standard customs declaration | Goods not arrived (pre-lodged) |
| E | Simplified declaration (occasional) | Goods not arrived (pre-lodged) |
| F | Simplified declaration (pre-authorised, SCDP) | Goods not arrived (pre-lodged) |
| Y | Supplementary declaration (C/F types) | Goods arrived |
| Z | Supplementary declaration (EIDR) | Goods arrived |
Most standard import declarations use code A (goods arrived, full declaration).
DE 1/10 — Requested and Previous Procedure Codes
These four-digit codes tell HMRC what customs procedure you are requesting. Common codes:
| Code | Procedure |
|---|---|
| 0000 | Release to free circulation (standard import) |
| 4000 | Customs warehousing |
| 5100 | Temporary admission |
| 5100 | Inward processing |
| 7100 | End use |
DE 1/11 — Additional Procedure Codes
Two-character codes that supplement the requested procedure. For example:
| Code | Purpose |
|---|---|
| 000 | No additional procedure (standard) |
| F47 | Grouping of goods items (H7 declarations) |
Practical tip: Always cross-reference your DE 1/10 and DE 1/11 codes against Appendix 1 and Appendix 2 of the HMRC completion guide — certain combinations are mandatory and others are prohibited.
Group 2: References of Messages, Documents, Certificates and Authorisations
Data Elements: DE 2/1, DE 2/2, DE 2/3
This group captures document references and additional information codes that support the declaration.
DE 2/1 — Previous Document
Enter references to documents associated with the consignment — entry summary declarations (ENS), transit documents, or the Declaration Unique Consignment Reference (DUCR).
- Each previous document has a type code and a reference number.
- A DUCR (type DCR) is required at header level for all declarations.
- The DUCR format: YYYYRN1234567890-01 (year + EORI branch + consignment number + item).
DE 2/2 — Additional Information Codes
Two-letter codes followed by a text qualifier. These are critical for flagging special circumstances.
| Code | Meaning |
|---|---|
| NIDOM | Northern Ireland domestic movement |
| NIREM | Northern Ireland — goods not at risk |
| EUPRF | EU preferential origin claim |
| PVA01 | Postponed VAT Accounting notification |
| OVR01 | Override for manual duty calculation |
| RRS01 | GVMS pre-lodged declaration reference |
Practical tip: If you claim preferential duty under a UK FTA (e.g. EU-UK TCA, CPTPP), you must include the relevant additional information code here — otherwise HMRC will apply the standard UK Global Tariff rate.
DE 2/3 — Documents, Licences and Certificates
Enter the status code, document type code, and reference for any licence, certificate, or authorisation. For example:
- C641 — Common Health Entry Document (CHED)
- 911R — CITES permit
- 1UKI — UK Internal Market Scheme authorisation
Status codes indicate whether the document is presented (Y), not required (T), or retained (W).
Group 3: Parties
Data Elements: DE 3/1, DE 3/15, DE 3/16, DE 3/39
This group identifies the legal entities involved in the declaration — who is importing, who is declaring, and who is selling.
DE 3/16 — Importer EORI Number
The Economic Operator Registration and Identification number of the person or business that owns the goods at import. Format: GB + 12 digits + 3-digit suffix (e.g. GB123456789000).
- Mandatory for almost all import declarations.
- For H7 (Super Reduced Data Set) declarations, only DE 3/16 is required from Group 3.
DE 3/1 — Declarant EORI Number
The EORI of the person or agent making the declaration. If the importer is filing their own declaration, this will be the same as DE 3/16. If using a customs broker, this will be the broker’s EORI.
DE 3/15 — Importer Name and Address
Required when the importer is not established in the UK (i.e. does not hold a GB EORI), or when specific circumstances apply (e.g. H7 declarations with DE 3/16 showing a non-GB EORI).
DE 3/39 — Representative Status Code
Indicates whether the declarant is acting as:
| Code | Meaning |
|---|---|
| 1 | Direct representation — acting in the importer’s name and on their behalf |
| 2 | Indirect representation — acting in own name but on behalf of the importer |
Practical tip: Most customs brokers act as direct representatives (code 1). If code 2 is used, the broker assumes joint and several liability for the customs debt — make sure this is intentional.
Group 4: Valuation Information and Taxes
Data Elements: DE 4/1 to DE 4/17
This is where the financial calculations sit — customs value, duty, VAT, and exchange rates. Errors here directly affect how much you pay.
DE 4/14 — Item Price (Invoice Value)
The price actually paid or payable for the goods, in the invoice currency. This is the starting point for the customs value calculation (CIF — Cost, Insurance, Freight).
DE 4/15 — Exchange Rate
The exchange rate used to convert the customs value into GBP. HMRC publishes monthly exchange rates — use the rate for the month of acceptance, not the rate on the day of invoice.
Source: HMRC exchange rates at gov.uk/government/collections/exchange-rates
DE 4/16 — Valuation Method
| Code | Method |
|---|---|
| 1 | Transaction value (by far the most common — used for ~95% of imports) |
| 2 | Transaction value of identical goods |
| 3 | Transaction value of similar goods |
| 4 | Deductive method |
| 5 | Computed method |
| 6 | Fallback method |
Use method 1 unless you have a specific reason not to.
DE 4/17 — Preference Code
Indicates whether you are claiming a preferential duty rate under a UK trade agreement.
| Code | Meaning |
|---|---|
| 100 | No preference — standard UK Global Tariff rate applies |
| 200 | Preferential rate claimed under an FTA |
| 300 | Preferential rate — GSP (Generalised Scheme of Preferences) |
DE 4/8 — Tax Base
The value on which duty or VAT is calculated. For standard imports this is typically the CIF value (invoice value + freight + insurance). Ensure freight and insurance costs are included — omitting them is a common error that leads to underpayment and HMRC scrutiny.
DE 4/11 — Rate of Duty
The duty rate applied to the goods, expressed as a percentage or specific rate (e.g. £ per tonne). This is looked up from the UK Trade Tariff based on the commodity code in DE 6/14.
Group 5: Dates, Times, Periods, Places, Countries and Regions
Data Elements: DE 5/14, DE 5/15, DE 5/16, DE 5/23
This group covers the geographical and temporal context of the movement.
DE 5/14 — Country of Dispatch/Export
The country from which the goods were dispatched to the UK. Use ISO 3166-1 alpha-2 codes (e.g. CN for China, DE for Germany, US for United States).
- Do not use code EU — specify the actual member state.
- If goods merely transited through France to reach the Channel crossings, do not declare FR as the country of dispatch.
DE 5/15 — Country of Origin
The country where the goods were manufactured or substantially processed. This determines which trade agreement rates may apply.
- Always mandatory on CDS import declarations (updated March 2026).
- Must match the origin declared on any preference documents.
DE 5/16 — Country of Preferential Origin
Required when claiming preferential duty rates under an FTA. May differ from DE 5/15 if, for example, goods were processed in a country other than where they originated but qualify for preference under cumulation rules.
- DE 5/15 must also be completed when claiming preference, even if the country codes are the same (updated March 2026).
DE 5/23 — Goods Location Code
The code identifying where the goods are located at the time of declaration. For GVMS locations, enter the specific GVMS location code from Appendix 16S.
Group 6: Goods Identification
Data Elements: DE 6/14, DE 6/15, DE 6/8, DE 6/9
This is arguably the most important group — getting the commodity code wrong affects duty, VAT, licensing, and compliance.
DE 6/14 — Commodity Code
The 10-digit tariff classification code from the UK Trade Tariff. This determines the duty rate, any licensing requirements, and whether anti-dumping duties apply.
- Must be accurate — misclassification is the single most common error on UK import declarations.
- Use the UK Trade Tariff at trade-tariff.service.gov.uk to find the correct code.
DE 6/15 — Customs Procedure Code (CPC)
A seven-character code that combines the requested procedure (DE 1/10) and additional procedure (DE 1/11) into a single field at item level. The CPC tells HMRC exactly how the goods should be processed.
- For sanitary and phytosanitary (SPS) goods, DE 6/15 is mandatory — automated validation will fail if it is missing, delaying clearance.
DE 6/8 — Goods Description
A plain-text description of the goods sufficient for HMRC to verify the commodity code. Avoid vague terms — “steel bolts, 8mm diameter, zinc-plated” is far better than “metal fixings”.
DE 6/9 — Mass (Gross Weight)
The gross weight of the goods item in kilograms. This must always be greater than or equal to zero (updated March 2026).
Group 7: Transport Information
Data Elements: DE 7/4, DE 7/10, DE 7/15, DE 7/20
This group captures how the goods travelled to the UK.
DE 7/4 — Mode of Transport at Border
The mode of transport used when the goods crossed the UK border. Common codes:
| Code | Mode |
|---|---|
| 1 | Sea |
| 3 | Road |
| 4 | Air |
| 5 | Postal |
| 7 | Fixed installations (e.g. pipelines) |
DE 7/10 — Container Indicator
Whether the goods are transported in a shipping container.
| Code | Meaning |
|---|---|
| 1 | Goods in a container |
| 0 | Goods not in a container |
DE 7/15 — Transport Vehicle ID at Border
The identification of the active means of transport crossing the UK border — for sea freight this is the ship’s IMO number; for road it is the vehicle registration number; for air it is the flight number.
DE 7/20 — Inland Mode of Transport
The mode of transport used for inland movement within the UK, after the border crossing. Codes mirror DE 7/4.
Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)
Data Elements: DE 8/1, DE 8/6, DE 8/2, DE 8/5
This group covers statistical reporting, guarantee references, and tariff quota claims.
DE 8/1 — Tariff Quota Order Number
Required when claiming a tariff quota — a limited volume of goods at a reduced or zero duty rate. Enter the quota order number from the UK Trade Tariff.
DE 8/2 — Guarantee Reference
The reference number for the customs guarantee covering potential duty liability. Required for:
- Customs warehousing (DE 1/10 code 4000)
- Inward processing (DE 1/10 code 5100)
- Duty deferment arrangements
DE 8/5 — Statistical Value
The statistical value of the goods in GBP — used by HMRC for trade statistics. This is typically the CIF value converted to sterling at the exchange rate in DE 4/15.
DE 8/6 — Additional Furnisher Identification
Used in specific circumstances to identify the furnisher of information. Most standard declarations do not require this field.
Quick-Reference Checklist: Before You File
Use this checklist before submitting any CDS import declaration:
- EORI number (DE 3/16) is valid and starts with GB
- Commodity code (DE 6/14) is verified in the UK Trade Tariff
- Customs value includes freight + insurance (DE 4/8)
- Preference claim is supported by the correct code in DE 4/17 and additional information in DE 2/2
- Country of origin (DE 5/15) matches your preference documentation
- DUCR (DE 2/1) follows the correct format
- Exchange rate (DE 4/15) is the HMRC rate for the month of acceptance
- Goods description (DE 6/8) is specific enough to verify the commodity code
- Goods location code (DE 5/23) is correct for the port or inland site
- Representative status (DE 3/39) reflects your arrangement with your broker
Common Errors and How to Avoid Them
| Error | Impact | Prevention |
|---|---|---|
| Wrong commodity code (DE 6/14) | Wrong duty rate; possible penalties | Verify in UK Trade Tariff before filing |
| Missing freight/insurance in customs value | Underpaid duty; HMRC assessment | Always add freight and insurance to invoice value |
| Preference claim without DE 2/2 code | Standard rate applied; overpaid duty | Include EUPRF or relevant FTA code |
| Incorrect country of dispatch (DE 5/14) | Misrouted assessment; delays | Use actual dispatch country, not transit country |
| Missing DE 6/15 for SPS goods | Automated validation failure; clearance blocked | Always include for food, plant, animal products |
| Outdated exchange rate (DE 4/15) | Duty miscalculation | Use HMRC monthly rate for acceptance month |
| Wrong representative code (DE 3/39) | Liability confusion; potential joint liability | Confirm arrangement with broker before filing |
Declaration Categories at a Glance
CDS supports different declaration categories, each with its own data set:
| Category | Description | Typical Use |
|---|---|---|
| H1 | Free circulation / end use | Standard import for home use |
| H2 | Customs warehousing | Goods into bonded warehouse |
| H3 | Temporary admission | Temporary import (e.g. exhibition goods) |
| H4 | Inward processing | Processing under duty suspension |
| H5 | Special fiscal territories | Channel Islands, etc. |
| H7 | Super Reduced Data Set (SRDS) | Low-value, non-controlled goods |
| I1 C&F | Simplified declaration (regular) | Pre-authorised traders |
| I1 B&E | Simplified declaration (occasional) | Occasional simplified filing |
Key Resources
| Resource | URL |
|---|---|
| CDS Import Completion Guide | gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide |
| UK Trade Tariff | trade-tariff.service.gov.uk |
| EORI Registration | gov.uk/eori |
| HMRC Exchange Rates | gov.uk/government/collections/exchange-rates |
| CDS Known Error Workarounds | gov.uk/government/publications/known-error-workarounds-for-the-customs-declaration-service-cds |
| Appendix 1: Procedure Codes | gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds |
| Appendix 2: Additional Procedure Codes | gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds |
| Appendix 21: Declaration Category Data Sets | gov.uk/government/publications/appendix-21-import-declaration-category-data-sets |
This guide is for informational purposes only and does not constitute legal or customs advice. Always refer to the official HMRC guidance for definitive completion instructions. Rates and rules cited are current as of April 2026.
LogisticsEdge — logisticsedge.co.uk — v1.0 — April 2026