CDS Simplified Customs Declaration Aggregation Rules

• Customs aggregation rules in CDS let traders combine multiple simplified declarations into fewer supplementary declarations under SDP or EIDR.
• A full breakdown must be kept in commercial records to create an audit trail from the initial entry to the final aggregated declaration.
• These records must be provided to customs on request.
• Certain data element rules apply: declaration types (DE 1/1) and additional declaration types (DE 1/2) cannot be mixed across different types.
• All goods in an aggregation must use identical procedure codes (DE 1/10).

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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