Navigating the Customs Declaration Service (CDS) Bulk Import Reduced Data Set (BIRDS) Declarations and Customs Clearance Request (CCR) completion instructions for inventory imports to assist in the completion of BIRDS declarations and CCRs

Ensure that the goods are eligible to be declared using a BIRDS declaration, a CCR or whether a written import customs declaration must be used before proceeding.

When completing a CDS BIRDS declaration or CCR, it is recommended that you:

1. Use the index lists in Appendix 23 and Appendix 25 to identify which Declaration Category Data Set should be used for the type of declaration or CCR being made.
   
   Use the relevant Declaration Category Data Set Table in Appendix 23 or Appendix 25 to identify which Data Elements (DE)(DE) must be completed for the type of declaration or CCR being made.

2. The UK Integrated Online Tariff or the Northern Ireland Online Tariff should then be consulted to find the commodity code for the goods being declared and identify any specific tariff measures or document codes which may apply to the commodity code.
   
   Identify whether any documents specified against the commodity code require pre-clearance control. Where pre-clearance documentary controls, such as licences or certificates require endorsement prior to the release of the goods, (for example, animal health are required), then an 8-digit commodity code must be declared in DE 6/14 on the C21i.
   
   Prohibited, restricted and licensable goods may not be declared using BIRDS or a C21i EIDR NOP.NOP.
   
   The commodity code will also specify what the duty and VAT rates apply to the goods. Where revenue has to be paid or secured using the CCR,CCR, use these rates to manually calculate the tax line information to be declared in DE 4/3 to 4/8.

3. The Index lists for the 4-digit Procedure Codes in Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes should then be used to identify the appropriate procedure code to be declared in DE 1/10 for the treatment or use to which the goods will be released for BIRDS declarations and CCRs.CCRs.
   
   The Procedure Codes listed in the Inventory Imports Appendix 1 index lists are not valid for use on a C21i EIDR NOP.NOP. Procedure Codes from the CDS Declaration Instructions for Imports collection must be used instead.

4. The DE 1/10 to DE 1/11 Correlation Matrix should then be used to see which Additional Procedure Codes are permitted for use with the chosen 4-digit Procedure Code

5. The Index Lists for the Additional Procedure Codes in Appendix 2 Inventory Imports: DE 1/11: Additional Procedure Codes should be used to identify any supplementary conditions that apply to the intended usage for the goods, from the list of those permitted with the DE 1/10 Procedure Code.
   
   The Additional Procedure Codes listed in the Inventory Imports Appendix 2 index lists are not valid for use on a C21i EIDR NOP.NOP. Additional Procedure Codes from the CDS Declaration Instructions for Imports collection must be used instead.

6. Appendix 4: DE 2/2: Additional Information (AI) Statement Codes should then be examined to identify any additional information to be declared, as defined in the Procedure and Additional Procedure Code completion instructions and UK Integrated Online Tariff or the Northern Ireland Online Tariff (commodity and procedure code specific requirements)

7. Appendix 5: DE 2/3: Documents and Other Reference Codes with the UK Integrated Online Tariff or the Northern Ireland Online Tariff should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to import the goods. See also Step 2 (commodity code documentary requirements)

8. The main CDS BIRDS Declarations and CCR completion instructions for inventory imports should then be used, in conjunction with the additional completion instructions provided in Appendices 1 and 2 to complete the BIRDS declaration or CCR according to the commodity code and procedures to be used.

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

10. The BIRDS declaration or CCR should be completed with continued reference to the appropriate Appendices (please see the Appendices Index list for details) for the specific DE to identify any specific codes to be used, such as tax types and country codes.

CDS Declaration Instructions for Inventory Imports Contents list

Guidance

CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports

Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes: Landing page and Index List

Appendix 1A Inventory Imports: DE 1/10 Requested and Previous Procedure Codes Import CCRs: 00 0x Series Procedure Codes: Inventory Imports

Appendix 2 Inventory Imports DE 1/11: Additional Procedure Codes Landing page and Index List

Appendix 2 Inventory Imports: DE 1/11 Additional Procedure Codes

0 series: No Additional Conditions

1 series: Other Codes: applicable to more than one Procedure Code

2 series: Free Circulation and Home Use

3 series: Claims to Relief from Customs Duty and Other Charges

4 series: Returned Goods Relief (RGR)

5 series: Temporary Admission (TA)

6 series: Transit

7 series: Movements and Transfers

9 series: Reporting Information

4-Digit to 3-Digit Procedure to Additional Procedure Code Correlation Matrix: Inventory Imports

Appendix 21 – 25 Combined Reading Notes

Appendix 23 C21i: Declaration Category Data Sets Landing Page and Introductory Text

Appendix 23A: Declaration Category Data Sets C21i

Appendix 23B: Declaration Category Data Sets C21i EIDR NOP

Appendix 25 BIRDS: Declaration Category Data Set Landing Page and Introductory Text

Appendix 25A: Declaration Category Data Set BIRDS Declarations

Appendices

Appendix 3: DE 2/1: Previous Document Codes

Appendix 4: DE 2/2: Additional Information Statement Codes

Appendix 5: DE 2/3: Documents and Other Reference Codes: Landing page

Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union)

Appendix 5A: DE 2/3 Documents and Other Reference Codes (National)

Appendix 5B: DE 2/3: Document Status Codes

Appendix 5C: DE 2/3: Document and Other Reference Codes: Licence Types

Appendix 6: DE 3/39: Authorisation Type Codes

Appendix 7: DE 4/1: Delivery Terms

Appendix 8: DE 4/3: Tax Types

Appendix 9: DE 4/8: Method of Payment Codes

Appendix 10: DE 4/9: Additions and Deductions

Appendix 11: DE 4/10: Currency Codes

Appendix 12: DE 4/17: Preference Codes

Appendix 13: Country Codes

Appendix 14: UK Customs Office List (COL) Codes

Appendix 15: DE 5/21: Place of Loading Landing Page

Appendices 16: DE 5/23: Goods Location Codes: Landing Page

Appendix 16A: DE 5/23: Goods Location Codes: Airports

Appendix 16B: DE 5/23: Goods Location Codes: CertificateRegulated of Agreement (CoA) Airportsaerodromes

Appendix 16C: DE 5/23: Goods Location Codes: Maritime Ports and Wharves

Appendix 16D: DE 5/23: Goods Location Codes: Internal Temporary Storage Facilities (ITSFs)

Appendix 16E: DE 5/23: Goods Location Codes: Remote Internal Temporary Storage Facilities (ITSF(R))

Appendix 16F: DE 5/23: Goods Location Codes: External Temporary Storage Facilities (ETSFs)

Appendix 16G: DE 5/23: Goods Location Codes: Border Inspection Posts (BIPs)

Appendix 16H: DE 5/23: Goods Location Codes: Approved Depositories

Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes

Appendix 16J: DE 5/23: Goods Location Codes: Other Types of Location

Appendix 16K: DE 5/23: Goods Location Codes: Designated Export Places (DEPs)

Appendix 16L: DE 5/23: Goods Location Codes: Customs Supervised Exports (CSE)

Appendix 16M: DE 5/23: Goods Location Codes: Rail

Appendix 16N: DE 5/23: Goods Location Codes: Authorised Consignee Temporary Storage (ACTS)

Appendix 16R: DE 5/23: Goods Location Codes: Roll On Roll Off Ports (RoRo)

Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service (GVMS)

Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes

Appendix 18: DE 6/9 Package Type Codes

Appendix 19: DE 6/17: National Additional Codes

Appendix 20: DE 2/3 and 4/4: Measurement Unit Codes

Excise tax types, excise duty rates and supplementary guidance