Changes introduced in CDS release 5.2.0 – AEB Help Center

HMRC have introduced the following changes in CDS release 5.2.0. Release date 4 July 2026.

Please note: Due to the changes introduced in this release, there may be an impact on pre-lodged declarations. Any pre-lodged declarations that will arrive on or after the release date, that will be affected by the changes in this document, will need to be amended to be compliant with these changes, or the declarations will be rejected.

Updated codes can be found at the following link: https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2#combined-appendices
If these changes impact you, please check your templates and update them accordingly.

CDS change	Movement type	Declaration completion instructions
Additional Procedure Code ‘F44’	Import	Affected Declaration Categories: H4 Affected Declaration Types: A, D, Y, Z When Additional Procedure Code (APC) ‘F44’ is entered in Data Element (DE) 1/11, a Valuation Method must also be entered in DE 4/16. The Valuation Method entered in DE 4/16 can be any of the 6 valid Valuation Methods listed in the Declaration Completion Instructions for DE 4/16. If APC ‘F44’ is declared in DE 1/11 and DE 4/16 does not contain a Valuation Method, the declaration will be rejected. If valuation method 1 is declared on an H4 declaration, CDS will no longer incorrectly mandate declaration of Additional procedure Code F44.
Commodity Codes that are no longer valid with Additional Information Code ‘COMNE’	Import	When Additional Information (AI) Code ‘COMNE’ is entered in DE 2/2, a valid Commodity Code must also be entered in DE 6/14. The following Commodity Code subheadings are no longer valid for use in DE 6/14 when AI Code ‘COMNE’ is declared in DE 2/2: ‘27075000’, ‘27101943’, ‘27101946’, ‘27101947’, ‘27102011’, or ‘27102016’. This applies to all Commodity Codes that would fall under these subheadings. Additionally, Commodity Codes ‘3811900010’, and ‘3814009020’ are also no longer valid for use with ‘COMNE’. If AI Code ‘COMNE’ is entered in DE 2/2 and DE 6/14 does not contain a valid Commodity Code the declaration will be rejected. Please see the Declaration Completion Instructions for Data Element 2/2 for the full list of Commodity Codes that are valid for use with AI Code ’COMNE’.
New Commodity Codes for use with Additional Information Code ‘COMNE’	Import	When Additional Information (AI) Code ‘COMNE’ is entered in DE 2/2, a valid Commodity Code must also be entered in DE 6/14. If AI Code ‘COMNE’ is entered in DE 2/2 and DE 6/14 does not contain a valid Commodity Code, the declaration will be rejected. Commodity Codes ‘3811900040’, ‘3811901050’, ‘3811901090’, ‘3814009040’, ‘3814009070’, and ‘3814009099’ are now valid for use when AI Code ‘COMNE’ is declared in DE 2/2. Please see the Declaration Completion Instructions for Data Element 2/2 for the full list of Commodity Codes that are valid for use with AI Code ’COMNE’.
Additional Information Code ‘COMNE’	Import	Affected Declaration Categories: H1, H5, I1 Affected Declaration Types: A, C, D, F, Y Where AI Code ‘COMNE’ is entered in DE 2/2, the Procedure Code (PC) declared in DE 1/10 must not be one of ‘0700’, ‘0721’, ‘0751’, ‘0753’, ‘0754’, ‘0771’, or ‘0778’. If one of PC ‘0700’, ‘0721’, ‘0751’, ‘0753’, ‘0754’, ‘0771’, or ‘0778’ is declared in DE 1/10 where AI Code ‘COMNE’ is entered in DE 2/2, the declaration will be rejected.
Authorisation by Customs Declaration	Import/Export	When goods are entered into or released from a special procedure using Authorisation by Customs Declaration (AbD) AI Code ‘00100’ must be entered in DE 2/2, and the declaration type must be one of either ‘A’ or ‘D’. AI Code ‘00100’ must always be used in conjunction with one or both of AI Codes ‘ABDIN’ or ‘ABDOU’. When AI Code ‘ABDIN’ or ‘ABDOU’ is entered DE 2/2, then AI Code ‘00100’ must also be declared in DE 2/2.
Additional Procedure Code 61T	Inventory Import/Export	Affected Declaration Categories: C21E, C21I Affected Declaration Types: J, K Where APC ‘61T’ is declared in DE 1/11, Previous Document Code ‘952’ must be declared in DE 2/1. If APC ‘61T’ is declared in DE 1/11 and Previous Document Code ‘952’ is not declared in DE 2/1, the declaration will be rejected.
Northern Ireland Movements	Import/Export	When one of AI Codes ‘NIDOM’, ‘NIIMP’, or ‘NIEXP’ is declared in DE 2/2 on a Northern Ireland Import or Export declaration, only permissible Authorisation Codes must be declared in DE 3/39. If one of Authorisation Codes ‘APEX’, ‘BRD’, ‘EXRR’, or ‘MIB’ is declared in DE 3/39 where one of AI Codes ‘NIDOM’, ‘NIIMP’, or ‘NIEXP’ is declared in DE 2/2, the declaration will be rejected.

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