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Guides / Reading your CDS declaration · Updated 30 September 2026

How to read your CDS import declaration

Your broker's copy of the import declaration shows exactly what was declared in your name. Here is how to read the fields that decide your duty and VAT, and what to do if one is wrong.

This guide is also available in Polish.

After your goods clear, a good broker sends you a copy of the import declaration it lodged in the Customs Declaration Service (CDS). Most importers file it without a second look. That is a mistake: the declaration is a legal statement made in your name, and it drives the duty and import VAT you pay. This guide explains which data elements (DEs) matter, what to check, and how errors get fixed. It is based on HMRC's UK Trade Tariff volume 3 import completion guide.

Why the copy is worth reading

If your broker acts as a direct representative, you as the importer are liable for the customs debt. If it acts as an indirect representative, the agent is jointly liable with you. Either way, a wrong commodity code or a missed preference usually costs you, not the broker. So check the declaration before you treat the shipment as closed.

The header: what kind of declaration this is

DE 1/1 declaration type

For an ordinary import from outside the UK this is normally IM. HMRC's guide also lists CO for goods that all come from a special fiscal territory or a territory in a customs union with the EU. Note that in CDS the declaration type is a two-letter code, not the old single-box numbering of the older system CDS replaced.

DE 1/2 additional declaration type

This one letter tells you when and how the entry was made. The volume 3 guide gives A for a standard declaration with goods already arrived, D for a standard declaration lodged before arrival, and Y and Z for supplementary declarations following a simplified entry. If you expected a full declaration and see a supplementary type, ask why.

Procedure codes: DE 1/10 and DE 1/11

DE 1/10 is four characters. The first two show the procedure the goods are entering; the last two show the procedure they are coming out of, with 00 meaning there was no previous procedure. HMRC's own example is 4000: release to free circulation with no previous procedure, which is what a plain duty-paid import looks like.

DE 1/11 is a three-character additional procedure code that refines the main code, for example to claim a relief. The two must be compatible. If you are unsure what a code means, our guide to customs procedure codes walks through the common combinations. A wrong CPC can mean a relief is not applied, or is applied when you are not entitled to it.

Goods items: the lines that decide your duty

Commodity code (DE 6/14 to 6/17)

The commodity code is split across several elements. DE 6/14 holds the first 8 digits (6 for postal consignments), DE 6/15 a 2-digit TARIC code where needed, and DE 6/16 and 6/17 carry additional 4-digit codes when a measure requires them. Compare the code with the one you, or your supplier, expected, and check the goods description in DE 6/8. HMRC says the description must allow unambiguous identification of the goods; vague wording such as "general cargo" is not acceptable.

Origin (DE 5/15 and DE 5/16)

DE 5/15 is the country of non-preferential origin: where the goods underwent their last substantial processing. DE 5/16 is completed only when preferential origin is claimed, and it should match your proof of origin. For claims under the UK–EU Trade and Cooperation Agreement the group code "EU" can be used instead of a single member state.

Preference (DE 4/17)

This three-digit code shows whether a reduction in or relief from import duty is claimed. A code starting with 1, such as 100, means no preference; codes in the 300 series relate to preferential agreements. If your goods qualify for zero duty under a trade agreement but the declaration shows 100, you have probably overpaid. If it shows a 300 code, make sure you really hold a valid origin statement, because HMRC can check it later.

Valuation: DE 4/14, 4/16 and 4/13

DE 4/14 is the item price in the invoice currency, excluding additions that are declared separately. Check it against your commercial invoice line by line. DE 4/16 shows the valuation method, from 1 to 6. Method 1 is the transaction value of the imported goods and covers most ordinary purchases; methods 2 to 6 are fall-backs such as identical or similar goods and the deductive and computed methods. With method 1, HMRC says the only acceptable valuation indicator in DE 4/13 is 0000. Seeing another method on a normal sale is a signal to ask the broker why.

Tax lines: DE 4/3, 4/4, 4/6 and 4/8

Each tax appears as its own line. DE 4/3 gives the tax type, for example A00 for customs duty and B00 for VAT. DE 4/4 is the tax base, used when a measurement unit is needed for the calculation. Where manual calculation is allowed, DE 4/6 holds the amount payable in sterling. DE 4/8 is the method of payment, such as deferment or a cash account; it is only needed where there is revenue to pay or secure. Make sure the payment method matches the account you actually agreed to use.

Checklist before you accept the entry

What to do if something is wrong

According to HMRC, a declaration can be amended in CDS software as long as it has not been cleared and the final tax calculation message has not been issued. Once cleared, it can no longer be changed in software; you must notify HMRC using its online form. HMRC gives up to 3 years to amend, counted from when the declaration was accepted or a control applied to the goods, whichever is earliest. An agent can submit the amendment with written authority from whoever made the original declaration.

Where the error changes the money: an underpayment is corrected with a voluntary amendment (form C2001); an overpayment is reclaimed with form C285. A cleared declaration cannot be cancelled, only withdrawn, and HMRC says the withdrawal request (on C285) must be made within 90 days.

In practice, tell your broker first: they hold the data and usually handle the correction. For a broader walkthrough of every box on the form, see a field-by-field guide to reading a CDS declaration. If you are still choosing who files your entries, read our overview of using a broker for CDS import declarations.

Related guides

Want a second pair of eyes on your entries?

Easy Clearance is a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals. Its English guide explains the declaration fields in more detail.

Read the Easy Clearance guide

Sources

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.