HMRC publish guidance on data element aggregation rules for CDS
Released 11 September 2018
HMRC have published new guidance setting out which rules apply in the Customs Declaration Service (CDS) when using aggregation.
CDS is replacing the existing Customs Handling of Import and Export Freight (CHIEF) system for importers and exporters to complete customs declarations when trading outside the EU. CDS is being introduced over three phases between August 2018 and early 2019.
Data element aggregation rules for CDS sets out a table for use to find out which rules apply in the CDS when using aggregation. The table should be read along with the appropriate declaration category dataset shown in the CDS. The table only shows the data elements (DE) where there are specific rules that apply when using aggregation. It does not show the full completion requirements for the declaration category, for example H1.
View the new guidance Data element aggregation rules for CDS.