Customs (CDS) UCC Policy Interface & Design Tariff

Customs (CDS) UCC Policy Interface & Design Tariff

UK Trade Tariff, CDS Volume 3 Imports: Tariff Contents listing

The files below have been issued for comment for factual actual purposes only.
To determine the rules for completion, Procedure Code requirements and data element guidance,

the tariff has been drafted using the EU Regulations:

• Regulation (EU) No. 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (UCC)
• Commission Delegated Regulation (EU) 2015/2446
• Commission Implementing Regulation (EU) 2015/2447

These rules are based on Annex B of the Delegated and Implementing regulations, supporting the Union Customs Code, the EUCustoms Data Model version 1.0 and the technical specifications of the new Customs Declaration Service, Declaration Processing component.

The rules and requirements for the completion of the import declarations are based on the understanding of how these elements currently all work together.

Factual accuracy comments should be provided to theCDSemail address no later than close of play 13th April to enable comments to be considered prior to the Tariff being sent for publication.
Only issues of factual accuracy and clarification will be considered.

The following table provides a contents list of the files released in Phase 1 of the UK Trade Tariff, CDS Volume 3, Imports Tariff:

Doc Ref No. / Description of Contents / Filename
1 / UK Trade Tariff, CDS Volume 3, Imports, Filename Index / 1 - 180315 clw CDS Volume 3, Imports, filename Index
2 / UK Trade Tariff, CDS Volume 3, Introduction and Navigation / 2 - 180315 clw CDS Volume 3 Imports Intro, v1 publishing
3 / UK Trade Tariff, CDS Volume 3, Imports / 3 - 180315 clw CDS, Vol 3, Imports, v1 publishing
4 / UK Trade Tariff, CDS Volume 3, Import Declaration Completion Guide / 4 - 180315 clw OfM Import DE Completion Rules, v1 Publishing
5 / Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes:
Landing page and Index List / 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing
6 / 01 Series Procedure Codes: onward dispatch (OSD):
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 6 - 180315 clw App 1 DE 1-10, 01 series v1 publishing
7 / 07 Series Procedure Codes: excise warehouse:
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 7 - 180315 clw App 1 DE 1-10, 07 series v1 publishing
8 / 40 Series Procedure Codes: release to free circulation:
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 8 - 180312 clw App 1 DE 1-10, 40 series v1 publishing
9 / 42 Series Procedure Codes: onward supply relief (OSR):
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 9 - 180315 clw App 1 DE 1-10, 42 series v1 publishing
10 / 44 Series Procedure Codes: end use:
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 10 - 180315 clw App 1 DE 1-10, 44 series v1 publishing
11 / 51 Series Procedure Codes: inward processing (IP):
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 11 - 180315 clw App 1 DE 1-10, 51 series v1 publishing
12 / 53 Series Procedure Codes: temporary admission (TA):
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 12 - 180315 clw App 1 DE 1-10, 53 series v1 publishing
13 / 61 Series: Re-importation of goods:
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 13 - 180315 clw App 1 DE 1-10, 61 series v1 publishing
14 / 71 Series: customs warehousing (CW):
Details of the Procedure Codes covered in this series can be found in Document Reference number 5, filename: 5 - 180315 clw App 1 DE 1-10 Landing Page and Index list, v1 publishing / 14 - 180315 clw App 1 DE 1-10, 71 series v1 publishing
15 / Appendix 2: D.E. 1/11: Additional Procedure Codes
Landing page and Index List / 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing
16 / A Series: Inward Processing:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 16 - 180315 clw App 2A DE 1-11, UAPC Axx series v1 publishing
17 / B Series: Outward Processing:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 17 - 180315 clw App 2A DE 1-11, UAPC Bxx series v1 publishing
18 / C Series: Relief from Import Duties:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 18 - 180315 clw App 2A DE 1-11, UAPC Cxx series v1 Publishing
19 / D Series: Temporary Admission:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 19 - 180315 clw App 2A DE 1-11, UAPC Dxx series v1 publishing
20 / E Series: Agricultural Products:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 20 - 180315 clw App 2A DE 1-11, UAPC Exx series v1 publishing
21 / F Series: Other:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 21 - 180315 clw App 2A DE 1-11, UAPC Fxx series, v1 publishing
22 / 1Series:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 22 - 180315 clw App 2B DE 1-11, NAPC code 1xx v1 publishing
23 / 2 Series:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 23 - 180315 clw App 2B DE 1-11 NAPC code 2xx v1 publishing
24 / 3Series:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 24 - 180315 clw App 2B DE 1-11 NAPC code 3xx v1 publishing
25 / 4 Series:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 25 - 180315 clw App 2B DE 1-11 NAPC code 4xx v1 publishing
26 / 6 Series:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 26 - 180315 clw App 2B DE 1-11 NAPC code 6xx v1 publishing
27 / 9Series:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 27 - 180315 clw App 2B DE 1-11 NAPC code 9xx v1 publishing
72 / 0Series:
Details of the Additional Procedure Codes covered in this series can be found in Document Reference number 15, filename: 15 - 180315 clw App 2 DE 1-11 APC, landing and Index List v1, publishing / 72 - 180315 clw App 2B DE 1-11 NAPC, code 0xx, v1 publishing
28 / Appendix 3: D.E. 2/1: Previous Document Codes / 28 - 180315 clw App 3 DE 2-1 Previous Doc Codes v1 Publishing
29 / Appendix 4: D.E. 2/2: Additional Information Statement Codes / 29 - 180315 clw App 4 DE 2-2 AI Codes, v1 publishing
30 / Appendix 5: D.E. 2/3: Documents and Other Reference Codes:
Landing page / 30 - 180315 clw App 5 DE 2-3 Doc Code landing page, v1 publishing
31 / Appendix 5A: D.E. 2/3 Documents and Other Reference Codes (Union):
This document covers the document Codes issued by the EU, these are the codes held on the EU Taric database / 31 - 180315 clw App 5A DE 2-3 Union Doc Codes, v1 publishing
32 / Appendix 5A: D.E. 2/3 Documents and Other Reference Codes (National):
This document covers the national document codes, including those used for OGD licences / 32 - 180315 clw App 5A DE 2-3 National Doc Codes, v1 publishing
33 / Appendix 5B: D.E. 2/3: Document Status Codes:
This document includes the list of status codes and their descriptions to be used in conjunction with the document codes from Appendix 5A and 5B / 33 - 180315 clw App 5B DE 2-3 DocStatus Codes v1 publishing
34 / Appendix 5C: D.E. 2/3: Document and Other Reference Codes: Licence Types:
This document is an extract of the document codes to be used to declare OGD licences and certificates, including the licence type codes which should be declared for each type of licence / 34 - 180315 clw App 5C DE 2-3 Licence Type, v1 publishing
35 / Appendix 6: D.E. 3/39: Authorisation Type Codes:
This appendix contains a list of the types of authorisation issued by the UK for import purposes, providing the codes to be declared in D.E. 2/3 and 3/39 for each / 35 - 180315 clw App 6 DE 3-39 Authorisation Type Codes, v1 publishing
36 / Appendix 7: D.E. 4/1: Delivery Terms:
This is the list of delivery terms which may be declared to CDS and their usage instructions / 36 - 180315 clw App 7 DE 4-1 Delivery Terms, v1 publishing
37 / Appendix 8: D.E. 4/3: Tax Types:
This is the list of UK and EU tax types to be used for import purposes / 37 - 180315 clw App 8 DE 4-3 Tax Types, v1 publishing
38 / Appendix 9: D.E. 4/8: Method of Payment Codes
These are the updated list of method of payment codes which may be declared. This includes both EU codes established in the Implementing regulations and UK specific codes for national methods of payment accepted over and above the EU defined methods / 38 - 180315 clw App 9 DE 4-8 MOP Codes, v1 publishing
39 / Appendix 10: D.E. 4/9: Additions and Deductions
This appendix contains the list of codes to be used to adjust the Item Price declared in D.E. 4/14 for valuation purposes.
These cover valuation type adjustments for things like Royalties and licences as well as the adjustments previously declared to CHIEF in boxes 61 – 68 for freight and insurance adjustments. / 39 - 180315 clw App 10 DE 4-9 Addn and Dedn Codes, v1 publishing
40 / Appendix 11: D.E. 4/10: Currency Codes
These are the currency codes defined in the EU Taric database to be declared. These also include the currencies to be used for Special Fiscal Territories / 40 - 180315 clw App 11 DE 4-10 Currency Codes, v1 publishing
41 / Appendix 12: D.E. 4/17: Preference Codes
This is a list of the possible combinations that can be used to declare the preferential origin status of goods / 41 - 180315 clw App 12 DE 4-17 Preference Codes, v1 publishing
42 / Appendix 13: Country Codes:
These are the Country codes defined in the EU Taric database, supplemented by UK specific codes for Special territories and other non-standard destinations for the goods such as the continental shelf. / 42 - 180315 clw App 13 Country Codes, v1 publishing
43 / Appendix 14: D.E. 5/12: UK Customs Office List (COL) Codes
This is a list of UK Customs Office Codes. This will mainly be used for export purposes. COL codes for other Member States should be looked up on the EU website / 43 - 180315 clw App 14 DE 5-12 UK COL Codes, v1 publishing
44 / Appendix 15: D.E. 5/21: Place of Loading:
Landing Page
This outlines the 3 appendices parts used to declare the Airport of loading (previously box 61 on CHIEF) / 44 - 180315 clw App 15 DE 5-21 Place of Loading landing page, v1 publishing
45 / Appendix 15A: D.E. 5/21: Foreign Airport Zones and Percentages
This is a list of foreign airport zones and the percentages that will be applied to calculate airfreight adjustments to the item price value / 45 - 180315 clw App 15A DE 5-21 Airport Zones & Percentages, v1 publishing
46 / Appendix 15B: D.E. 5/21: Airport Codes:
This is a list of the airport codes to be declared (ex-box 61) to support the adjustment of airfreight costs / 46 - 180315 clw App 15B DE 5-21 Airport Codes, v1 publishing
47 / Appendices 16: D.E. 5/23: Goods Location Codes:
Landing Page
This document lists the 10 parts of appendix 16 that will provide the breakdown of location codes to be used to identify where the goods are located at the time of declaration to support the Customs authority in carrying out physical examinations / 47 - 180315 clw App 16 DE 5-23 Goods location Codes landing page, v1 publishing
48 / Appendix 16A: D.E. 5/23: Goods Location Codes: Airports
Appendix 16B: D.E. 5/23: Goods Location Codes: Certificate of Agreement (CoA) Airports
Appendix 16C: D.E. 5/23: Goods Location Codes: Maritime Ports and Wharves
Appendix 16D: D.E. 5/23: Goods Location Codes: ITSFs
Appendix 16E: D.E. 5/23: Goods Location Codes: ITSF(R)
Appendix 16F: D.E. 5/23: Goods Location Codes: ETSFs
Appendix 16G: D.E. 5/23: Goods Location Codes: BIPs
Appendix 16H: D.E. 5/23: Goods Location Codes: Approved Depositories
Appendix 16I: D.E. 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes
Appendix 16J: D.E. 5/23: Goods Location Codes: Other Types of Location
Appendix 16I: D.E. 5/23: GB Place Names and UN/LOCODE Code List / Appendices 16A – 16J will follow at a later date
49
50
51
52
53
54
55
56
57
58 / Appendix 17: D.E. 5/27: Supervising Office (SPOFF) Codes:
These are codes to be declared to identify the customs office responsible for controlling the authorisation for the type of procedure concerned.
This list is only the UK supervising offices, codes to be used for other member states should be looked up on the EU website.
A name and address of the supervising office (previously declared in box 44 is no longer required) / 58 - 180315 clw App 17 DE 5-27 SPOFF codes, v1 publishing
59 / Appendix 18: D.E. 6/9 Package Type Codes:
These are the packaging type codes defined in UN/ECE Recommendation 21 which the Implementing Regulations required to be used. / 59 - 180315 clw App 18 DE 6-9 Package Types, v1 publishing
60 / Appendix 19: D.E. 6/17: National Additional Codes:
These are the national codes to be declared alongside the commodity code to identify national measures to be applied to the declared commodity, for example VAT zero rating / 60 - 180315 clw App 19 DE 6-17 National Add Codes, v1 publishing
61 / Appendix 20: D.E. 8/7 and 4/4: Measurement Unit Codes:
These are the codes to be used when required to calculate the revenue where it is based on a quantity calculation, for example ASV when the duty is calculated based on alcoholic strength by volume.
To ease understanding of the new codes, the previous CHIEF codes used to declare these quantities is also shown in the Appendix / 61 - 180315 clw App 20 DE 8-7 4-4 Measurement Unit Codes, v1 publishing
62 / Appendix 21: Declaration Category Data Sets:
Landing page and Introductory Text
This document outlines which appendix contains which data table and provides the guidance notes to be used to read the tables in Appendices 21A to 21F. / 62 - 180315 clw App 21 Dec Cat landing page, v1 publishing
63 / Appendix 21A: Declaration Category Data Sets H1 :
This contains the data set to be used for standard declarations and supplementary declarations when declaring goods to a free circulation procedure / 63 - 180315 clw App 21A Dec Cat H1, v1 publishing
64 / Appendix 21B: Declaration Category Data Sets H2:
This contains the data set to be used for standard declarations when entering goods to a customs warehouse / 64 - 180315 clw App 21B Dec Cat H2, v1 publishing
65 / Appendix 21C: Declaration Category Data Sets H3:
This contains the data set to be used for standard declarations and supplementary declarations when declaring goods to temporary admissions / 65 - 180315 clw App 21C Dec Cat H3, v1 publishing
66 / Appendix 21D: Declaration Category Data Sets H4:
This contains the data set to be used for standard declarations and supplementary declarations when declaring goods to an inward processing procedure / 66 - 180315 clw App 21D Dec Cat H4, v1 publishing
67 / Appendix 21E: Declaration Category Data Sets H5:
This contains the data set to be used for standard declarations and supplementary declarations when declaring goods arriving from a special fiscal territory (e.g., Channel Islands) or from a territory with which the EU has formed a customs union (e.g., Turkey) / 67 - 180315 clw App 21E Dec Cat H5, v1 publishing
68 / Appendix 21F: Declaration Category Data Sets I1:
This contains the data set to be used for a simplified declaration (previously known as a simplified frontier declaration (SFD). This also identifies which additional data elements will be required when claiming a quota on the simplified declaration or when declaring controlled drugs, controlled goods or excise goods at the border. These are identified by the guidance notes for the data table. / 68 - 180315 clw App 21F Dec Cat I1, v1 publishing
69 / Appendices Index List:
This gives an index list of all the appendices and identifies which declaration data element they relate to. / 69 - 180315 clw App Index List, v1 publishing
70 / CFSP D.E. 1/10 Excluded Procedure Codes / The CFSP exclusions lists will follow next week
71 / CFSP D.E. 1/11 Excluded Additional Procedure Codes
73 / 4-Digit to 3-Digit Procedure to Additional Procedure Code Correlation Matrix (draft):
This is a draft spreadsheet mapping the D.E. 1/11 (3-digit Additional Procedure Codes) against the D.E. 1/10 (4-digit Procedure Codes) they may be used with. This will be supplemented in a future version by including the current CHIEF CPC number as a cross reference to the new codes. / 73 - 180315 clw Draft 4 digit (1-10) to 3-digit (1-11) correlation matrix
74 / CHIEF CPC to CDS Procedure and Additional Procedure Code Correlation Matrix / Documents to be included in Phase 2 of the Tariff:
75 / CFSP Aggregation Rules

Version 1 Publishing Page 1 of 91 - 180315 clw CDS Volume 3, Imports, filename Index

Security Marking: Official