Just Trade commodity templates are a helpful way to store repeat information and save time when completing a live declaration. In this guide, we look at how to create CDS commodity templates for import declarations within Just Trade using the following example:
Commodity: 3506100000
Country of Origin: Egypt
Country of Dispatch: Egypt
In Part 1, we cover the following topics:
GOODS IDENTIFICATION
IMPORT CONTROLS
IMPORT DUTIES
VAT
In Part 2, we will cover procedure codes, nature of transaction, additional import controls, quota, when the Importer is the Declarant, valuation method and tax types.
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Method Each topic covers tariff research and template completion. You may want to complete the research as a separate initial step on a spreadsheet. ___
Resources
Trade Tariff:
https://www.gov.uk/trade-tariff
CDS Field Guidance:
https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration- completion-guide
Document code completion guidance:
https://www.gov.uk/government/publications/data-element-23-documents-and-other-reference- codes-union-of-the-customs-declaration-service-cds
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Disclaimer Just Trade does not take responsibility for any wrong completion of information. This training document is meant as guidance only. It is recommended to seek confirmation from HMRC directly or with the resources listed above if you need clarification on what applies to your declaration/circumstances.
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1) GOODS IDENTIFICATION
Enter the commodity code and country of dispatch in the online tariff. The Country of dispatch is not the same as the country of origin. The country of dispatch is where the goods will be sent from. The Country of origin is where they were made. In the example above, the goods are made and dispatched from the same country - Egypt.
Enter the commodity code.
Enter the description of goods in 6/8.
2) IMPORT CONTROLS
Open conditions, select the appropriate document code and view the completion guidance.
The “Y” code exemption is selected in this example because goods are not considered waste.
Enter the document code and instructions within the template. No document status or ID is required.
3) IMPORT DUTIES
In the online tariff, you can see two duty rates for imports from Egypt: “Third country duty” and “Tariff preference”.
Depending on which applies to your goods, click on the link to find the preference code. Goods made and dispatched from Egypt should qualify for Tariff preference.
Preference code “300” (0% duty) applies for Tariff Preference goods. Preference code “100” (6% duty) applies for Third country duty. Enter the applicable code in 4/17 Preferences.
When you enter Tariff Preference code “300”, you must complete the Country of Origin in box 5/16. When entering Third Country Duty “100”, you must complete the Country of Origin in box 5/15.
When entering Tariff Preference code “300”, you must enter the applicable document code in 2/3 Documents produced. You do not usually need a document code for Third Country Duty “100”.
We entered “300” in this example, so we need to provide a document to support this claim. This code is usually “U110” Declaration on Origin.
Document completion rules can be found at: https://www.gov.uk/government/publications/data- element-23-documents-and-other-reference-codes-union-of-the-customs-declaration-service-cds
For “U110”, you must enter a status (where the document is filed) and a Document ID (e.g. Invoice number) - which you can add when you make the declaration. No reason is required.
4) VAT
If there is VAT relief, you can specify it in the commodity code section. In this example, there is no relief.
If there is VAT relief, you usually enter “VATZ” in 6/17 National Additional codes.
For further questions, please get in touch with the Just Trade team at enquiries@just-trade.co.uk or message within the app.
The End.