For a declaration, the declarant needs to establish the declaration category to be used. A declaration category specifies what is to be done with the goods.
The category also defines the data set to be used which specifies the required data element information and completion rules.
Each category has a different purpose, and therefore a different dataset, and is unique to the type of movement and declaration.
|
Category |
Description |
|
A1 |
Exit Summary Safety and Security Declaration (EXS) |
|
A2 |
Exit Summary Safety and Security Declaration (EXS) for Express Consignments |
|
B1 |
Export Standard Declaration or Re-export Standard Declaration |
|
B2 |
Special Procedures – Declaration for Outward Processing |
|
B3 |
Declaration for Customs Warehousing of Union goods to claim repayment or remission of export duty. To note this declaration type is not currently used in the UK. This type will only be introduced if CAP export refunds are re-introduced. |
|
B4 |
Declaration for dispatch of goods to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union. |
|
C1 C&F |
Export or Re-export Simplified Declaration (Regular Use) |
|
C1 B&E |
Export Simplified Declaration (on an occasional basis) |
After selecting the desired category in the tariff, it lists the relevant data elements and then denotes which are mandatory requirements for that data set. HMRC include a key within these individual pages for clarity.
| Symbol | Symbols in cells - Symbol description |
| A | Mandatory: data required by every Member State or data for which the UK has opted to mandate as always required |
| C | Optional for economic operators: data that economic operators may decide to supply |
| D | Dependant on Custom declaration scenario e.g. Prodecure Code, customs authorisations etc. |
| X | Data element required at item level of the decalaration. The information entered at item level is valid only for the goods item concerned |
| Y | Data element required at header level of the declaration. The information entered at header level is valid for all declared items. |
The declaration category on its own is not enough information to complete a declaration, but it is the first step of the process. When the steps are followed, and used in conjunction with other information such as procedure codes and commodity codes, the declaration starts to take shape.
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