HMRC has updated Appendix 21 for import declarations.

Appendix 21 and declaration categories

HMRC describes Appendix 21 as the document covering the data sets associated with import declaration categories in the Customs Declaration Service . The publication lists H1, H2, H3, H4, H5, I1 C&F and I1 B&E among the data sets for which reading information at data element DE 3/15 has been updated .

HMRC refers to these data sets as H1 to H5, I1 C&F and I1 B&E in its record of changes to Appendix 21 . The information added or updated at DE 3/15 applies to the entire list, according to the publication . The published record does not set out the wording of this reading information for each of those data sets .

The same publication states that data element DE 3/40 permits the use of the Import One Stop Shop, referred to as IOSS, with the H7 data set . This reference applies specifically to H7, which is distinct from the H1, H2, H3, H4, H5, I1 C&F and I1 B&E data sets cited for DE 3/15 . HMRC also refers to the latest version of the Known Error List, or KEL, for temporary workarounds applicable to IOSS .

HMRC's record therefore links Appendix 21 to import declaration categories, their data sets and the reading information cited for DE 3/15 and DE 3/40 . It separately refers to the temporary workarounds in the KEL for IOSS .

Changes to Appendices 21A to 21H

Appendix 21A has been amended at data elements DE 2/2, DE 3/40, DE 4/1, DE 4/9 and DE 5/15, according to the list published by HMRC . The update also records amendments to Appendices 21B to 21G, with separate lists of data elements for each appendix .

The changes listed by HMRC cover the following data elements :

• Appendix 21B: DE 2/2 ;
• Appendix 21C: DE 2/2, DE 4/1 and DE 4/9 ;
• Appendix 21D: DE 2/2, DE 4/1, DE 4/9 and DE 5/15 ;
• Appendix 21E: DE 2/2, DE 4/1, DE 4/9 and DE 5/15 ;
• Appendix 21F: DE 2/2, DE 4/1, DE 4/9, DE 4/17, DE 5/15 and DE 6/1 ;
• Appendix 21G: DE 2/2, DE 4/1, DE 4/4, DE 4/6, DE 4/7, DE 4/9 and DE 6/2 .

HMRC also states that the H1, H2, H3, H4, H5, I1 C&F and I1 B&E data sets contain new information in their reading notes relating to data element DE 3/15 . Data element DE 3/40 has been updated to permit use of the Import One Stop Shop, IOSS, with the H7 data set . For temporary workarounds applicable to IOSS, the publication refers to the latest version of the Known Error List, or KEL .

HMRC has added a document entitled “Appendix 21H” . It has also amended the introduction to Appendix 21 to include the new H7 declaration category, described as a “Super Reduced Data Set” . The introduction also refers to new grouping procedures, described as allowing different goods to be declared under a single commodity code .

Appendix 21E has been corrected to remove an unnecessary reference to a reading note concerning DE 8/5 . Appendix 21G removes unnecessary references to reading notes for DE 1/10, DE 1/11 and DE 4/17 . Note 46d has been added to data elements DE 4/4 and DE 4/14 in Appendix 21F, as well as to the reading-notes document .

The publication reviewed specifies neither an effective date nor a consolidated version number for the appendices .