September 2, 2022
AGI News
Customs
Data Elements in Group 3 include all information about the people/companies involved at all parts of the supply chain of goods. This covers all points of a products journey, from importation to exportation, including storage details and CDS declarations.
Declaration categories
When making a customs declaration, all information must be entered in the correct place within the CDS. Data Elements within the CDS consist of header and item levels. Header level information applies equally to every goods item within the consignment. There are some exceptions to this rule but in general header level entries will cover all goods within the declaration.
Information entered at item level is used when there is a difference between any goods within the consignment. It is applicable if even a single goods item is subject to different legislation. If an entry at header level would cause an incorrect duty calculation eg. A reduction in air freight charges due to lower gross weight, the information must be entered at item level.
Buyers, sellers, importers, and exporters
The declaration category of any goods will influence the declaration categories that are relevant within the CDS. The full name and address of the last seller of the goods is required for the majority of categories. In certain circumstances, a company may act on behalf of the seller, importer, or exporter. In this case the third party will provide accurate information about their client.
When there is only one exporter, the exporter details must be entered at header level. For consignments with more than one exporter, the applicable code must be entered at header level with the individual exporters information supplied at item level with one exporter per item.
At AGI, we can provide either direct or indirect representation for our client’s customs declaration requirements. For more information about the different parties’ responsibilities regarding customs declarations visit the government website.