Customs Declaration Completion Requirements for The Northern Ireland Protocol

Last updated 21 May 2025

How to read the UK Trade Tariff: Volume 3 (Imports, Exports) for Customs Declaration Service (CDS) for goods declared under the Northern Ireland Protocol.

The first part of this supplement will provide high level information on the customs requirements of the Northern Ireland Protocol.

The second part of this supplement will provide the specific changes and declaration completion instructions for the Customs Declaration Service.

Part 1 Tariff Supplement for CDS Volume 3 for the Northern Ireland Protocol 

The Tariff Supplement will provide high-level information on the customs requirements for movements into Northern Ireland, including:

• Introduction
• Definition of Exporter for Northern Ireland Exports
• UK Customs procedures, facilitations and schemes in NI
• Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
• Summary/breakdown
• Agri-foods
• Controlled Goods Changes for Excise
• CDS: Document Codes – Interim requirements for waivers/exempt goods

Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol 

The Declaration Completion Requirements guide will provide the specific changes and declaration completion instructions for CDS, including:

• RoRo Traffic
• At-Risk/Not-At-Risk-Goods
• Accessing the UK Integrated Online Tariff and the Northern Ireland Online Tariff for duty rates and measures
• Northern Ireland Protocol Tax Types
• Country Codes
• Standard Additional Information Statements
• Claiming customs duty waivers (subsidies)
• Postponed VAT Accounting (PVA)
• DE 2/3 Document Codes – Interim requirements for waivers/exempt goods
• Authorisation By Declaration CDS Workaround Guidance
• Payment of Customs Duty By Deferment Account

Find full guidance on the UK Trade Tariff: volume 3 for CDS including, codes and procedures to use when importing or exporting goods when using the Customs Declaration Service.