Customs CDS Tariff Training

Module 1: Navigating the CDS Tariff

Module Contents:

• CHIEF versus CDS Tariff

• Main Tariff and EU Exit Supplements

• Type of Journey

• Movement Type

• Navigation Guides

• CDS Tariff, Guidance Sections

• CDS Tariff, Code Lists (Appendices)

Step-by-Step Guide to using the CDS Tariff:

When using the CDS Tariff to complete a CDS declaration you need to follow the

Ensure you are in the correct Tariff: CHIEF versus CDS Tariff

You must ensure you are in the correct version of the UK Trade Tariff, declaration
completion instructions
• You cannot use the CHIEF Tariff to complete a CDS declaration and vice versa
• CHIEF is based on SAD Harmonisation rules (boxes)
• CDS is based on the UCC and DIH (Data Integration and Harmonisation) rules (data
elements)
• CHIEF box completion rules, Customs Procedure Codes and other code lists are
incompatible with CDS.
• If you submit a declaration using CHIEF codes, for example AI codes, it may be rejected
as the code does not exist on CDS.
• Where codes which existed on CHIEF are still valid on CDS, they may not have the
same meaning.

Ensure you are in the correct Tariff: Main Tariff vs EU Exit Supplements

Main Tariff:

• Normal declaration completion instructions,
• Procedure and Additional Procedures
• Data sets
• Code Lists

Working with experienced customs agents in the UK can help exporters avoid delays at ports, airports, and borders while maintaining full regulatory compliance.

Northern Ireland Supplement:

• CDS only
• Changes from 1/1/21 that vary the normal completion rules in the main tariff, e.g., Introduction of new
code 6 for RoRo, GVMS instructions

GB Supplement:

• CHIEF and CDS

• Changes from 1/1/21 that vary the normal completion rules in the main tariff, e.g., definition of
  exporter, procedure codes withdrawn (e.g., Onward Supply Relief)

Type of Journey

The UK Trade Tariff, CDS Tariffs organised into four separate versions. These are based on the type of movement being made.

Navigation Guides

• Each Main Tariff guidance section provides a Step by Step navigation guide to using the
Tariff to complete a CDS declaration.
• Ensure you are in the correct tariff guidance section for the type of movement being
made, e.g., inventory imports for a Customs Clearance Request for imports,

• The first link in the guidance section is the Navigation guide
• Use the navigation guide, to identify the steps to be followed to make an accurate
  declaration
  • Ensure the steps are followed in the order given to avoid errors
  • Each navigation guide provides links to the relevant Tariff guidance for each step.
  • Use these links to ensure you are in the correct set of Tariff rules for the type of
  movement being made, e.g., not using import guidance to make an export declaration.

CDS Tariff, Guidance Sections:

The Guidance Sections include:
• Navigation Guides for the CDS Tariff
• Declaration Completion Guides – a guide to each data element used and how
to complete them
• Aggregation Rules for CFSP Imports only)
• Guidance on which Procedure Codes and Additional Procedure codes are
permitted with simplified procedures (import and export only)
• Procedure and Additional Procedure Code declaration completion instructions
• Correlation matrices between the first 4-digits of each Procedure Code and
the 3-digit Additional Procedure Codes that can be used with each
• Declaration Data Sets

CDS Tariff, Code Lists (Appendices)

Appendices 1, 2 and 21-23 are unique to each movement type and are included
in the guidance section of the Tariff
Appendices 3 – 20 are combined appendices, providing code lists for certain data
elements.
Where the data element is used on more than one movement type, the same
code list is used in all circumstances
Ensure you use the CDS code lists as they are different from CHIEF

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When using the CDS Tariff to complete a CDS declaration you need to follow the
steps below