| Goods Location Codes |
All |
Goods Location Code (GLC) ‘GBAUESXBHXDST’ has been removed from the CDS Code List. This has been replaced with ‘GBAUESXLONDST’
Additionally, the following codes have also been removed from the CDS Code List:
‘GBAUFEMLHRJMX’
‘GBAUHOULHRXAA’
‘GBAUCLLBHXIFE’
‘GBAUTRUFALTRU’
‘GBCUSASIPSMWL’
‘GBAUGATNCLFZX’
‘GBAUDRDBHXIPL1’
‘GBAULONLONTEX’
‘GBAUABDABDSCA’
‘GBAUSUCBHXTFY’
‘GBAUCOAEMAOIE’
If any of the removed codes are entered on a CDS declaration, that declaration will be rejected.
Appendix 16 will be updated with the details of these changes ASAP after the release.
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| Currency Code for Bulgaria |
All |
Bulgaria changed its currency from the Bulgarian Lev to the Euro at the start of 2026. Currency Code ‘EUR’ should be used for imports from Bulgaria.
The Currency Code for the Bulgarian Lev, ‘BGN’, will no longer be accepted for frontier declarations after the 26th September 2026.
Where Currency Code ‘BGN’ is declared on a pre-lodged or frontier declaration on or after 26th September 2026, the declaration will be rejected.
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| Currency Code for Venezuela |
All |
The Currency Code for the Venezuelan Bolivar is currently listed as ‘VED’ in the CDS Code List. This will be amended to ‘VES’ as part of CDS Release 5.3.0.
From the 26th September 2026, Currency Code ‘VES’ should be used for goods valued in the Venezuelan Bolivar.
The existing Currency Code for the Bolivar, ‘VED’, will no longer be accepted for frontier declarations after the 26th September 2026.
Where Currency Code ‘VED’ is declared on a pre-lodged or frontier declaration on or after 26th September 2026, the declaration will be rejected.
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| Special Procedure Authorisations |
All |
Affected Declaration Types: All
When using a Document Code to declare a Special Procedure Authorisation, please ensure the correct ID format is used. The correct formats for each authorisation Document Code can be found in Appendix 5A.
For example, when making a declaration to enter goods to Inward Processing, Document Code ‘C601’ should be used and the Document ID field should be completed with an authorisation reference number in the format GBIPO123456789, where ‘123456789’ is the authorisation reference number provided by HMRC. ‘123456789’ is used here for example purposes only.
Your specific authorisation reference number will be listed on the confirmation letter for your Special Procedure Authorisation.
Previous authorisation reference numbers issued by HMRC for use on the CHIEF system should not be declared on CDS. The format IP/9999/999/99 was used for Inward Processing authorisations on CHIEF. This format should not be used on CDS declarations.
|
| Additional Information Codes ‘30100’ & ‘30200’ |
All |
Additional Information Codes ‘30100’ and ‘30200’ have now been deleted from the CDS Code List.
If any of Additional Information Codes ‘30100’ or ‘30200’ are declared in DE 2/2, the declaration will be rejected.
|
| National Additional Code 'VATZ' |
Export |
Where National Additional Code ‘VATZ’ is declared in DE 6/17, then Additional Procedure Code (APC) declared in DE 1/11 must not be one of ‘A04’, ‘B54’, ‘D01’, ‘D02’, ‘D03’, ‘D04’, ‘D05’, ‘D06’, ‘D07’, ‘D08’, ‘D09’, ‘D10’, ‘D11’, ‘D12’, ‘D13’, ‘D15’, ‘D16’, ‘D17’, ‘D18’, ‘D19’, ‘D20’, ‘D21’, ‘D22’, ‘D23’, ‘D24’, ‘D25’, ‘D26’, ‘D27’, ‘D28’, ‘D29’, ‘D30’, ‘1DP’, ‘1NO’, ‘1NP’, ‘1VW’, ‘2DP’, ‘2ES’, ‘2IE’, ‘3PE’, or ‘3PM’.
If one of the listed APCs is declared in DE 1/11 where National Additional Code ‘VATZ’ has been entered in DE 6/17, the declaration will be rejected.
|
| Additional Procedure Code 'B54' |
Export |
Affected Declaration Categories: B2
Affected Declaration Types: A, D
Where APC ‘B54’ has been declared in DE 1/11 at Item level, Declaration Type Code entered in DE 1/1 at Header level must be ‘CO’.
If APC ‘B54’ is declared in DE 1/11 at Item level, and Declaration Type Code entered in DE 1/1 at Header level is not ‘CO’, the declaration will be rejected.
|
| Supplementary Units |
Export |
Affected Declaration Category: C1 B&E
DE 6/2 Supplementary Units is not part of the C1 B&E Declaration Category.
When completing an Export Simplified Declaration (on an Occasional Basis) using the C1 B&E Declaration Category, DE 6/2 should not be completed.
If the tariff measures for a commodity code require declaration of a supplementary unit, that commodity code cannot be used on a C1 B&E declaration and an alternate Declaration Category should be used.
If DE 6/2 is declared on an Export Simplified Declaration using the C1 B&E Declaration Category, the declaration will be rejected.
|
| Additional Information Code ‘ABDIN’ |
Export |
Affected Declaration Category: B2
Affected Declaration Types: A & D
APC ‘B52’ cannot be used to enter goods to Outward Processing (OP) Procedures using Authorisation by Customs Declaration (AbD).
When APC ‘B52’ is declared in DE 1/11 at Item level, Additional Information Code ‘ABDIN’ must not be entered in DE 2/2 at Item level on the same goods item.
If APC ‘B52’ is declared in DE 1/11 at item level and Additional Information Code ‘ABDIN’ is declared in DE 2/2 at Item level on the same goods item, the declaration will be rejected.
|
| Document Code 'C514' |
Inventory Export |
Affected Declaration Categories: C21e
Affected Declaration Types: C, F, J
When Document Code ‘C514’ is declared in DE 2/3, Previous Procedure Code entered in DE 1/10 must be ‘17’.
If Document Code ‘C514’ is declared in DE 2/3 and Previous Procedure Code entered in DE 1/10 is not ‘17’, the declaration will be rejected.
|
| Country of Destination |
Import |
Affected Declaration Categories: H1, H5, I1
Affected Declaration Types: A, C, D, F, Y
When Requested Procedure Code ‘42’ is declared in Data Element (DE) 1/10, Country of Destination Code declared in DE 5/8 must not be one of ‘GB’, ‘IM’, ‘JE’, ‘GG’, ‘XI’ or ‘ZU’.
If one of ‘GB’, ‘IM’, ‘JE’, ‘GG’, ‘XI’ or ‘ZU’ is declared in DE 5/8 where Requested Procedure ‘42’ is entered in DE 1/10, the declaration will be rejected.
When using Requested Procedure Code ‘42’, Onward Supply Relief, the Country of Destination code must be an EU member state country code.
|
| Gross Mass |
Import |
Affected Declaration Categories: H1, H2, H3, H4, H5, H7, H8, I1
Affected Declaration Types: A, C, D, F, J, Y, Z
Gross Mass must be declared in DE 6/5 at either
- Header level (once only), or
- Item level on every item on the declaration
If Gross Mass has been entered in DE 6/5 at Item level but is not present on every Goods Item on the declaration, the declaration will be rejected.
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| C21i EIDR NOP Gross Mass |
Import |
Affected Declaration Categories: C21i EIDR NOP
Affected Declaration Types: J (All C21I EIDR NOPs), K (non-SPIMM C21I EIDR NOPs only)
Gross Mass must be declared in DE 6/5 at either
- Header level, or
- Item level
If Gross Mass has not been entered in DE 6/5 at Header level or Item level, the declaration will be rejected.
This does not apply to SPIMM EIDR NOPs. For SPIMM EIDR NOPs, Gross Mass must be declared in DE 6/5 when the Additional Declaration Type in DE 1/2 is ‘J’. DE 6/5 is not required for SPIMM C21I EIDR NOPs where the Additional Declaration Type in DE 1/2 is ‘K’.
|
| Country of Dispatch |
Import |
Affected Declaration Categories: H1, H2, H3, H4, H5, I1
Affected Declaration Types: A, D, C, F
In order to reduce issues with imports of SPS goods into GB that are verified by DEFRAs BTMS system, validation is being introduced to ensure that the correct information is provided on a CDS declaration.
Imports into NI will not be affected as these are verified using the CERTEX system.
Where one of Document Codes ‘N002’, ‘C085’, ‘C640’, ‘N851’, ‘N853’, ‘C678’ or ‘C673’ is declared in DE 2/3 at Item level, the Country of Dispatch must be declared in DE 5/14 at Header level.
Where one of Document Codes ‘N002’, ‘C085’, ‘C640’, ‘N851’, ‘N853’, ‘C678’ or ‘C673’ is declared in DE 2/3 at Item level and the Country of Dispatch is not declared in DE 5/14 at Header level, the declaration will be rejected.
|
| Document Code ‘Y138’ |
Import |
When Document Code ‘Y138’ has been declared in DE 2/3 at Item level, the Document Status Code and Document ID fields must be completed for this Document Code.
If Document Code ‘Y138’ is declared in DE 2/3 at Item level and the Document Status Code and Document ID fields are not completed for this Document Code, the declaration will be rejected.
If Document Status Code ‘XW’ is declared for Document Code ‘Y138’, both the Document ID and Document Reason fields must be completed with the reason for claiming the waiver.
|
| Deletion of Document Code ‘Y080’ |
Import |
Document Code ‘Y080’ is no longer used by any Tariff measures. This code has been removed from the CDS Code List and Appendix 5A.
If Document Code ‘Y080’ is declared in DE 2/3, the declaration will be rejected.
|
| Amendment of Document Codes ‘A007’ & ‘A017’ |
Import |
When Document Code ‘A007’ is declared in DE 2/3, the Document Status Code field for this Document Code is no longer allowed to be completed with Document Status Code ‘XB'.
If Document Code ‘A007’ is declared in DE 2/3 and the Document Status Code field for this Document Code is completed with Document Status Code ‘XB’, the declaration will be rejected.
When Document Code ‘A017’ is declared in DE 2/3, the Document Status Code field for this Document Code is no longer allowed to be completed with any of Document Status Codes ‘XB’, ‘XF’, ‘XU’, ‘XW’ or ‘XX’.
If Document Code ‘A017’ is declared in DE 2/3 and the Document Status Code field for this Document Code is completed with any of Document Status Codes ‘XB’, ‘XF’, ‘XU’, ‘XW’ or ‘XX’, the declaration will be rejected.
|
| Document Code ‘C512’ |
Import |
Affected Declaration Types: All
When a movement is made using Simplified Declaration Procedures (SDP), the following information must be entered:
- DE 2/3: Document Code ‘C512’ must be entered, with the Document ID field completed with GBSDE followed by the SDP authorisation number issued by HMRC
- DE 3/39: Authorisation Type Code ‘SDE’ followed by the EORI number belonging to the Holder of the Authorisation
If Document Code ‘C512’ is declared in DE 2/3 with a valid authorisation number and Authorisation Type Code ‘SDE’ is entered in DE 3/39 with an EORI that is not valid for the Holder of the Authorisation, the declaration will be rejected.
|
| Document Code ‘C514’ |
Import |
Affected Declaration Types: All
When a movement is made using Entry in Declarant’s Records (EIDR), the following information must be entered:
- DE 2/3: Document Code ‘C514’ must be entered, with the Document ID field completed with GBEIR followed by the EIDR authorisation number issued by HMRC
- DE 3/39: Authorisation Type Code ‘EIR’ followed by the EORI number belonging to the Holder of the Authorisation
If Document Code ‘C514’ is declared in DE 2/3 with a valid authorisation number and Authorisation Type Code ‘EIR’ is entered in DE 3/39 with an EORI that is not valid for the Holder of the Authorisation, the declaration will be rejected.
|
| Correction of APC ‘D19’ Temporary Admission (TA) relief period |
Import |
Goods imported under Temporary Admission Procedures using APC ‘D19’ were incorrectly being limited to 6 months by CDS.
When Requested Procedure Code ‘53’ is declared in DE 1/10 at item level and APC ‘D19’ is declared in DE 1/11 at item level on the same goods item, CDS will now allow the correct relief period of 24 months.
|
| NI Declarations ‘At Risk’ Status |
Import |
An issue has been identified where CDS is charging the EU duty rate on imports into Northern Ireland where a Trade Defence Measure is in place, even when that Trade Defence Measure would not apply to the shipment.
For example, if a commodity code has a Trade Defence Measure relating to sanctions on goods from Russia, CDS is treating the goods as ‘At Risk’ of entering the EU and applying the EU duty rate to that commodity code, even if the goods are not of Russian origin.
As a result of this, an adjustment has been made to the ‘At Risk’/’Not At Risk’ duty calculation for NI declarations.
From CDS Release 5.3.0, EU Trade Defence Measures that attract a 0% duty rate will not cause the goods to be considered ‘At Risk’ of entering the EU and the standard ‘At Risk’/’Not At Risk’ calculations will apply to the shipment.
Where an EU Trade Defence Measure has a duty rate that is greater than 0%, the goods will be treated as ‘At Risk’ of entering the EU and the EU duty rates will apply.
|
| Vaping Products Duty |
Import |
Vaping Products Duty (VPD) will be introduced on a range of commodity codes from 1st October 2026. We will be introducing new National Additional Codes and Tax Types, and redefining an existing code.
- Tax Type 641 and Additional Code X641 for VPD
- Tax Type 642 and Additional Code X642 for goods with no VPD chargeable content
- Tax Type 640 and Additional Code X640 used with electronic devices under commodity code 8543400000 will be redefined to cover electronic devices with no tobacco and no VPD products content
When Additional Code X641 is declared, CDS will mandate declaration of a tax base quantity in litres in DE 4/4. This value in litres must be greater than zero.
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