HMRC have updated guidance documents that provide detailed completion instructions for data elements when making a written export declaration to the Customs Declaration Service (CDS).
A guidance amendment to Data Elements DE 1/8, DE 3/20 and DE 3/21 on representation and sub-agents has been made. Completion instructions for these data elements are unchanged.
The documents affected are:
- CDS Declaration Completion Instructions for Exports guidance;
- CDS Declaration Completion Instructions for Imports guidance;
- CDS Customs Clearance Request Completion Instructions for Inventory Exports guidance; and
- CDS BIRDS Declarations and Customs Clearance Request completion instructions guidance.