In plain English, from TaxTune Accountants
Here is the latest update from HMRC, with the key points kept simple.
This manual provides a Step-By-Step Guide to navigating the UK Trade Tariff, Volume 3 for CDS. It provides guidance on: Where to find content within the CDS Volume 3 Tariff, The order in which the CDS Volume 3 Tariff should be used when making a CDS declaration, and a Step-by-Step Guide on completing the required information on a customs declaration for CDS.
Section CDSSG04000 provides a detailed guide to navigating the CDS Declaration Completion Guidance on GOV.UK.
Section CDSSG05000 provides a contents list to the Step-By-Step Guide to completing a CDS Customs Declaration or Customs Clearance Request (CCR).
Sections CDSSG06000 – CDSSG13000 (found in section CDSSG05000 contents list) provide a detailed step-by-step guide.
Section CDSSG14000 details the format of CDS error messages and provides advice on how to resolve them.
These steps should be followed in their entirety, in the order provided, to ensure a valid Customs Declaration or CCR is made and to prevent CDS error messages being generated.
Reminder:
Any screenshots or examples provided in this guidance manual are for illustrative purposes only and must only be used to assist in navigating, familiarising and using the UK Trade Tariff, CDS Volume 3. None of the information provided in screenshots or examples should be used to complete a Customs Declaration or CCR as they are snapshots in time as the Declaration Completion Instructions provided in the UK Trade Tariff, CDS Volume 3 are regularly amended and updated.
What this could mean for you
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This summary is based on HMRC news published on GOV.UK. Read the original announcement.