tag:www.gov.uk,2005:/search/guidance-and-regulation 2025-06-16T14:27:23+01:00 HM Government tag:www.gov.uk,2005:/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return 2025-06-16T14:27:23+01:00

Check when you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return.

tag:www.gov.uk,2005:/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide 2025-06-16T14:25:20+01:00

This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

tag:www.gov.uk,2005:/guidance/additional-information-ai-statement-codes-for-data-element-22-of-the-customs-declaration-service-cds 2025-06-16T13:52:56+01:00

Find out the codes to be used to provide additional information in Data Element (DE) 2/2 of the customs declaration or clearance request (Appendix 4).

tag:www.gov.uk,2005:/government/publications/map-of-thames-freeport-customs-site 2025-06-16T00:15:00+01:00

These maps show the Freeport customs sites within the Thames Freeport.

tag:www.gov.uk,2005:/guidance/declaration-category-data-sets-reading-notes-for-the-cds-uk-trade-tariff-volume-3 2025-06-14T00:15:06+01:00

Find the notes for all Declaration Category Data Set tables covered by Appendix 21-25 of the CDS Declaration and Customs Clearance Request Instructions.

tag:www.gov.uk,2005:/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds 2025-06-14T00:15:06+01:00

Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.

tag:www.gov.uk,2005:/government/publications/appendix-21-import-declaration-category-data-sets 2025-06-14T00:15:06+01:00

Find out about the the specific data elements needed for each declaration category when making an import declaration on the Customs Declaration Service.

tag:www.gov.uk,2005:/government/publications/4-digit-to-3-digit-procedure-to-additional-procedure-code-correlation-matrix-for-cds 2025-06-14T00:15:06+01:00

Find the 4-digit to 3-digit procedure to additional procedure code correlation matrix for making import declarations on the Customs Declaration Service (CDS).

tag:www.gov.uk,2005:/government/publications/data-element-23-documents-and-other-reference-codes-union-of-the-customs-declaration-service-cds 2025-06-14T00:15:06+01:00

Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).

tag:www.gov.uk,2005:/guidance/simplified-procedures-exclusion-list-of-procedure-and-additional-procedure-codes-for-cds 2025-06-14T00:15:06+01:00

Find out details of the procedure codes and additional procedure codes that are excluded from use with Simplified Declaration Procedure (SDP) with regular use and Entry in Declarants Records (EIDR).

tag:www.gov.uk,2005:/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds 2025-06-14T00:15:06+01:00

Find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports.

tag:www.gov.uk,2005:/guidance/manage-your-import-duties-and-vat-accounts 2025-06-13T10:00:06+01:00

Use this service to get your import VAT statements and certificates, manage your payment accounts, and manage or view authorities all in one place.

tag:www.gov.uk,2005:/guidance/data-element-23-documents-and-other-reference-codes-national-of-the-customs-declaration-service-cds 2025-06-11T10:10:13+01:00

Find a list of codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element 2/3 (Appendix 5A).

tag:www.gov.uk,2005:/guidance/apply-for-repayment-of-import-duty-and-vat-chief 2025-06-10T16:00:45+01:00

Use the Customs Handling of Import and Export Freight (CHIEF) service to apply if you overpaid. Individuals must use print and post form C285 (CHIEF).

tag:www.gov.uk,2005:/government/publications/check-if-a-business-holds-authorised-economic-operator-status 2025-06-10T12:02:31+01:00

Use this list to see if a business holds Authorised Economic Operator status with HMRC.

tag:www.gov.uk,2005:/guidance/join-the-list-of-authorised-distance-plant-sellers 2025-06-10T10:26:05+01:00

Add your business to the Animal and Plant Health Agency list of authorised distance plant sellers.

tag:www.gov.uk,2005:/guidance/apply-for-a-repayment-of-import-duty-and-vat-in-the-customs-declaration-service 2025-06-10T00:00:00+01:00

Apply if you've overpaid import duty and VAT or for repayment of charges on rejected goods.

tag:www.gov.uk,2005:/government/publications/external-temporary-storage-facilities-codes-for-data-element-523-of-the-customs-declaration-service 2025-06-09T11:28:35+01:00

Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).

tag:www.gov.uk,2005:/government/publications/internal-temporary-storage-facilities-itsfs-codes-for-data-element-523-of-the-customs-declaration-service 2025-06-09T10:27:49+01:00

Find a list of codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for internal temporary storage facilities (Appendix 16D).

tag:www.gov.uk,2005:/government/publications/known-error-workarounds-for-the-customs-declaration-service-cds 2025-06-06T14:51:55+01:00

Check for workarounds to the declaration completion instructions for Customs Declaration Service known errors if you’re submitting a customs clearance request or customs declaration.