Six extra data elements to be required on UK customs entries 31/05/22

Some may recall that up until around 10 years ago, carrying out a customs entry meant completing a C105 or C109 form if the value of goods was over a certain level. The UK has not been enforcing this rule for some time, however the arrival of the new Customs Declaration Service (CDS) will see this reintroduced in a digital format. 

What does this mean? 

There will now be six extra data elements on every customs entry to clarify the correct value of the goods for import. These are: 

1. The Incoterms of shipment (eg Ex Works, Free carrier, FOB) along with the geographic location to which these apply 
2. Is there a price influence as a result of a party relationship between the buyer and seller?  
3. Are there restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code?  
4. Is the sale or price subject to some condition or consideration in accordance with Article 70(3)(b) of the Code?  
5. Is the sale subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller?  
6. Is there anything that affects the customs value of the goods and is not specified on the commercial invoice? 

Article 70 

For reference, details of Article 70 can be found in the Union Customs Code. 

Our teams will be reaching out to customers with requirements in the coming weeks, but the information above should help you to prepare the information and data that will be needed in advance. Should you have any initial questions, please don’t hesitate to reach out to us.