HMRC: CDS BIRDS Completion Instructions Updates for Inventory Imports

• HMRC has released updated guidance for Customs Declaration Service (CDS) Customs Clearance Requests (CCR) and Bulk Import Reduced Data Set (BIRDS) for inventory imports.
• From July 6, 2026, EU EORI numbers became permissible in certain data elements, and obsolete CHIEF system references have been removed.
• Data Element 5/23 now prohibits name and address details, requiring a correct location code, and DE 6/18 no longer allows negative values.
• Instructions have been amended to distinguish between GB and XI EORI rules, impacting numerous data elements including DE 2/1, DE 3/15, and DE 8/3.
• Compliance officers must review these changes to ensure accurate declarations, particularly regarding EORI numbers and specific data element requirements, to avoid processing delays.

Compliance officers and legal teams advising on UK imports must review these updated HMRC CDS BIRDS and CCR completion instructions to ensure declarations are compliant, particularly regarding EORI number declarations and specific data element changes for inventory imports, to avoid processing delays or penalties.

Her Majesty's Revenue and Customs (HMRC) has issued significant updates to its guidance for completing Customs Declaration Service (CDS) Customs Clearance Requests (CCR), specifically for inventory imports. These instructions are crucial for businesses utilizing the Bulk Import Reduced Data Set (BIRDS) and other CCR processes, which were previously known as C21s. The revised documentation aims to streamline declarations and enhance clarity for importers.

The updated guidance is exclusively focused on import procedures and does not extend to written import or export customs declarations, nor to export CCRs. For those specific declaration types, users are directed to consult the relevant Declaration Completion Guide. The comprehensive revisions also reflect the recent establishment of the Department for Business, Innovation, Science and Trade (BIST), indicating an ongoing governmental effort to refine trade-related processes.

A notable future change highlighted in the updates concerns the declaration of EORI numbers. From July 6, 2026, Economic Operator Registration and Identification numbers issued by an EU country became permissible in certain data elements within the CDS. This long-term adjustment signals a continued evolution in how international trade data is handled within the UK's customs framework. Furthermore, the guidance has been cleaned up to remove obsolete references to the decommissioned CHIEF system, ensuring that all instructions are current and relevant to the CDS environment.

Accessibility improvements have also been implemented across the documentation, with blank table cells now populated by em-dashes to meet modern accessibility standards. It is important to note that these accessibility changes do not alter the underlying technical content or requirements of the declarations themselves.

Several specific data elements have undergone critical amendments that directly impact how declarations must be completed. For instance, Data Element (DE) 6/18, which pertains to the description of goods, now explicitly prohibits the declaration of negative values for these particular movements. This change is vital for ensuring accurate and consistent reporting of goods data.

Significant modifications have also been made to Data Element 5/23 within the Bulk Import Reduced Data Set (BIRDS) and Customs Clearance Request completion instructions for imports. This update clarifies that name and address details are no longer permitted in this field; instead, the correct location code must be declared in all instances. Any previous references to free text or additional identifiers in this data element have been removed, underscoring a move towards standardized location coding.

Further amendments address the distinction between GB and XI EORI rules, a crucial differentiation following the introduction of the XI EORI for Northern Ireland. The updated HMRC Data Element completion guidance now provides clearer instructions to help declarants correctly apply the appropriate EORI number based on the origin or destination of goods. This is supported by specific changes to DE 2/1, DE 2/3, DE 2/6, DE 2/7, DE 3/1, DE 3/15, DE 3/16, 3/18, DE 3/20, DE 3/21, DE 3/39, DE 3/41, and DE 8/3, which collectively enhance the precision required for EORI number declarations and other party-related information.

Additional noteworthy changes include updates to the 'Recommended Format of DUCR' in Data Elements 2/1 and 2/4 for inventory imports, and the removal of irrelevant export-related material from DE 2/2. Information has been added to DE 3/15, DE 3/16, the Notes section of DE 4/8, DE 6/8, and the Notes section of DE 7/4, while notes referencing document code 955D have been removed from DE 4/8. A correction to EIDR NOP completion instructions has also been made in Group 1 to reflect single goods item declarations.

These comprehensive HMRC CDS BIRDS completion instructions updates carry significant implications for compliance officers and legal teams involved in UK imports. The detailed revisions, particularly concerning EORI number declarations and specific data element changes for inventory imports, necessitate a thorough review to ensure that all customs declarations remain compliant with the latest requirements.

Failure to adhere to the updated guidance, especially regarding the correct declaration of EORI numbers and the new restrictions on data elements like 5/23, could lead to processing delays, increased scrutiny from customs authorities, or even potential penalties. The emphasis on accurate location codes and the distinction between GB and XI EORI rules customs highlights the growing complexity and precision required in modern customs declarations.

Businesses must proactively integrate these changes into their internal processes and training programs. Understanding the nuances of the Bulk Import Reduced Data Set guidance and the specific requirements for each Customs Clearance Request Data Element is paramount for maintaining smooth import operations and avoiding costly disruptions. The evolving landscape of HMRC Data Element completion guidance underscores the continuous need for vigilance and adaptation in customs compliance.

Compliance officers and legal teams advising on UK imports must review these updated HMRC CDS BIRDS and CCR completion instructions to ensure declarations are compliant, particularly regarding EORI number declarations and specific data element changes for inventory imports, to avoid processing delays or penalties.

Source: Original reporting via GOV.UK