CDS — rejected UK customs declaration — error codes and how to fix them

How CDS declaration validation works — why a declaration is rejected

CDS (Customs Declaration Service) validates a customs declaration in two stages. The first stage is immediate validation — the system checks the structure and format of the data as soon as the declaration is submitted. The second stage is post-submission validation (assessment errors) — the system checks data consistency, for example whether the commodity code matches the required licence documents or whether the customs procedure is correct for the type of declaration.

Rejection of a declaration means that CDS cannot process it in its current form. The system returns a message containing: (1) a CDS error code (e.g. CDS40007), (2) the data element number (D.E.) in accordance with the UK Trade Tariff Volume 3 nomenclature, (3) an error description in English. A rejected declaration is not registered anywhere as valid — the goods cannot be released from customs control until a correct declaration is submitted.

In addition to rejection, CDS may also return a declaration with a hold status — this means the declaration is technically correct but is awaiting an HMRC decision (e.g. in connection with a document check). A hold is not a data error and requires contact with HMRC rather than correction of the declaration.

Source: UK Trade Tariff Volume 3 for CDS — gov.uk. This article reflects the position as at 2026-06-06. Please consult a customs agent before taking action.

Related article: CDS vs CHIEF — history and migration — a comprehensive overview of the migration from CHIEF to CDS and the differences between the two systems.

Most common CDS error codes — table with explanations

The table below lists the most common error codes returned by the CDS system when a declaration is rejected. Each code points to a specific data element (D.E.) or category of problem. Source: UK Trade Tariff Volume 3 for CDS, gov.uk.

Note: the error codes above may be returned with different data element numbers (D.E.) depending on the type and section of the declaration. Always read the full message returned by CDS or provided by your customs software. Source: UK Trade Tariff Volume 3 for CDS — gov.uk.

Commodity code (HS/CN) errors — how to look up the correct code

Error CDS12056 (Invalid commodity code) is one of the most common reasons for an import declaration to be rejected in CDS. The system requires a 10-digit CN (Combined Nomenclature) code consistent with the current version of the UK Trade Tariff. CN codes can be updated — a code that was valid last year may no longer exist or may have changed documentary requirements.

How to find the correct CN code in UK Trade Tariff

The official tool for looking up commodity codes for CDS declarations is the UK Trade Tariff available at trade-tariff.service.gov.uk. The tool allows you to:

• Search for a commodity code by text description or HS/CN number
• Check whether a code is active on a specific clearance date (important for retrospective declarations)
• See what additional requirements (licences, certificates, measures) apply to a given code
• Verify duty rates and tariff preferences

When entering a commodity code into a CDS declaration, remember: the full 10-digit CN code (D.E. 6/14) is always required. Entering only a 6-digit HS code or an 8-digit CN code will trigger a CDS12056 validation error.

Common mistakes with commodity codes

Typical errors that lead to rejection with code CDS12056:

• Using an outdated code — CN codes are updated every year on 1 January. A code from the previous year may be invalid.
• Wrong number of digits — CDS requires 10 digits. Shortened codes or codes with zeros in the wrong position are rejected.
• HS code instead of CN code — HS codes have 6 digits, CN codes 8 digits, and UK declaration codes 10 digits. These are not interchangeable.
• Withdrawn or split code — some CN codes are split into new sub-codes. The old code ceases to exist after the split.

More on declaration documentary requirements: commercial invoice requirements for CDS — what a commercial invoice must contain for UK imports.

Customs procedure errors — code combinations and common mistakes

Error CDS10060 (Invalid procedure code combination) means that the combination of the requested procedure code (D.E. 1/10) and the additional procedure code (D.E. 1/11 — Additional Procedure Code, APC) is invalid. CDS verifies that the selected combination is permitted for the declaration type and goods concerned.

How procedure codes work in CDS

In a CDS declaration, data element D.E. 1/10 (Requested Procedure Code) is a 4-digit code comprising:

• Requested procedure code (2 digits) — e.g. 40 = release for free circulation, 10 = permanent export
• Previous procedure code (2 digits) — e.g. 00 = no previous procedure, 71 = customs warehouse

In addition, data element D.E. 1/11 contains one or more APC (Additional Procedure Code) entries — a 3-character code specifying the detailed conditions of the procedure (e.g. relief from import VAT under PVA, relief for trade samples, reimportation of goods).

Common invalid procedure combinations

Examples of combinations that CDS rejects with error CDS10060:

• Attempting to use the previous procedure code for customs warehouse (71) without a prior warehouse entry
• Using an APC for PVA (C505 or C506) without meeting the HMRC registration conditions for postponed import VAT accounting
• Combining export procedure codes with an APC intended exclusively for imports
• An APC requiring a customs authorisation (e.g. inward processing — IP) without supplying the authorisation number in the appropriate D.E.

Error CDS12057 (Invalid additional procedure code) is similar to CDS10060 but relates solely to irregularities in the APC — for example when the APC does not exist, is out of date, or is incompatible with the commodity code.

The full list of permitted procedure code and APC combinations is in UK Trade Tariff Volume 3 for CDS (section Appendix 1: DE 1/10 Requested and Previous Procedure Codes). Source: gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds.

Need help selecting the correct procedure codes? See: CDS UK declaration assistance — we handle complete import and export clearances in CDS.

EORI, VAT and deferment account errors — how to verify your data

A significant proportion of CDS declaration rejections arise from errors in the importer's or exporter's identification data. CDS verifies three key identifiers in real time: the EORI number, the VAT number, and the Deferment Account Number (DAN).

EORI error — code CDS10070

Error CDS10070 (EORI number not recognised or inactive) means that the EORI number provided in the declaration is not recognised by HMRC systems. Most common causes:

• A foreign entity's EORI number (e.g. a Polish importer's) entered without the correct country prefix (e.g. PL instead of GB for a UK entity)
• The GB EORI number does not exist in the HMRC register — the entity has not applied or the application is still being processed
• EORI deactivated — this can occur when an entity has had no customs activity for an extended period
• A typographical or numerical error in the EORI number entered in the declaration

How to check EORI status: the official verifier is available at gov.uk/check-eori-number. The tool allows you to check whether a given EORI number (GB or XI) is active and registered. More: EORI number in a CDS declaration — when an EORI is required and how to obtain one.

VAT error — code CDS10064

Error CDS10064 (VAT number invalid or not registered) appears when the VAT number provided in the CDS declaration (D.E. 3/40) is not registered in the HMRC system or has an incorrect format. The GB VAT number format is: GB + 9 digits (e.g. GB123456789) or GB + 12 digits for entities covered by a VAT group.

A VAT number is required in an import declaration when the importer uses Postponed VAT Accounting (PVA). Error CDS10064 in this context may mean that the VAT number is not active or that the entity is not eligible for PVA. More: deferment account and PVA in CDS.

Deferment account error — code CDS30110

Error CDS30110 (Deferment account not authorised or insufficient balance) means that the DAN provided in the CDS declaration (D.E. 2/6) is not authorised for the person submitting the declaration or the available deferment limit has been exceeded. A DAN account allows customs duty and import VAT to be deferred until the end of the month.

How to fix error CDS30110:

• Check that your DAN is active and that you have sufficient limit in the Duty Deferment Online system (HMRC)
• If you are using a customs agent's DAN, ensure that the agent has added you as an authorised user (this requires formal HMRC authorisation)
• If the DAN limit has been exceeded, contact HMRC to request an increase or change the payment method to immediate payment
• As an alternative, consider a declaration with immediate duty payment (without DAN) and separate VAT deferment via PVA

What to do with a rejected declaration — correction and resubmission

When CDS rejects a customs declaration, corrective action must be taken before resubmitting. Below is a step-by-step guide to what to do after receiving a rejection message.

Step 1 — Read and identify the error

The full CDS error message contains: the error code (e.g. CDS12056), the number of the data element (D.E.) to which the error relates, and a brief description in English. If you are using intermediate customs software (e.g. CHIEF Direct, Descartes, ASM Sequoia), the error message should be visible in the submission history or in the declaration status panel. If the declaration was filed by a customs agent, ask them to explain the error code and advise what needs to be corrected in the documentation.

Step 2 — Correct the identified data element

Based on the error code and D.E. number, correct the specific element: commodity code, EORI, customs procedure, licence number, or payment details. Before correcting the data, verify it against official HMRC sources (UK Trade Tariff, EORI verifier, VAT register). Do not resubmit without ensuring that the cause of the error has been removed — repeating the same error will result in another rejection.

Step 3 — Submit a new declaration or amendment

A declaration rejected by CDS (status: rejected) cannot be activated — a new, corrected declaration must be submitted. The new declaration will be assigned a new MRN (Master Reference Number).

The situation is different for a declaration that has already been accepted by CDS (status: accepted or arrived). In that case it is possible to submit an amendment request instead of cancelling the entire declaration. Amendment is permitted for selected data elements — the detailed chart of allowable changes is in UK Trade Tariff Volume 3, section 3.2 (Amendments to declarations). Not all data elements can be changed via amendment — for example, changing the commodity code (D.E. 6/14) after the declaration has been accepted typically requires cancellation.

Trader Support Service — help with CDS issues

HMRC operates the Trader Support Service (TSS) — a free support service for importers and exporters using CDS. TSS offers telephone and email assistance with declaration problems, including interpretation of error codes. Contact: gov.uk/guidance/trader-support-service. The service is particularly useful for non-standard errors or where a CDS error code is not sufficiently descriptive.

Source: Use the Customs Declaration Service — gov.uk HMRC.

FAQ — frequently asked questions

What does a rejected declaration in CDS mean and what should I do first?

A rejected declaration in CDS (Customs Declaration Service) means that the HMRC system detected an error in the submitted customs declaration and did not process it further. CDS returns a message containing an error code (e.g. CDS40007, CDS12056) and a description of the data element that requires correction. The first steps are: (1) read the full error message from the system or from your customs agent, (2) identify the error code and the affected data element, (3) correct the identified element, (4) submit a new declaration with the corrected data. Source: gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds.

How do I fix a commodity code error in a rejected CDS declaration?

A commodity code error in CDS is most commonly error code CDS12056 (invalid commodity code). It means the HS/CN code used does not exist in the current version of the UK Trade Tariff or is incorrectly formatted. Fix: (1) go to trade-tariff.service.gov.uk and look up the correct 10-digit CN code for your goods, (2) verify the code's validity date — codes can be withdrawn or changed annually (1 January), (3) correct data element D.E. 6/14 in the declaration and resubmit. Source: gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds.

Why does CDS reject a declaration because of an EORI — how do I check the number's status?

Error code CDS10070 means that the EORI number provided in the declaration was not recognised by the HMRC system or is inactive. Causes: the EORI number does not exist in the HMRC register, the number has been deactivated, or there is a transcription error (e.g. missing GB prefix, wrong number of digits). How to check: go to gov.uk/check-eori-number and verify your EORI number's status. If the EORI is inactive or non-existent, contact HMRC or apply for a new number at gov.uk/eori. Source: gov.uk/government/collections/customs-declaration-service.

What is a deferment account (DAN) error in CDS and how do I fix it?

Error code CDS30110 means that the Deferment Account Number (DAN) provided in the declaration is not authorised for the importer in question or has an insufficient balance. CDS verifies DAN authorisation in real time. Fix: (1) check that the importer is authorised to use the DAN specified (authorisation in CDS), (2) verify the deferment account balance and limit in HMRC Duty Deferment Online, (3) if you are using a customs agent's deferment account, ensure you have been added as an authorised user. Alternatively, change the payment method to Immediate Payment. Source: gov.uk/government/collections/customs-declaration-service.

Can I amend a submitted CDS declaration without cancelling it?

Yes, in certain circumstances it is possible to amend a submitted CDS declaration without cancelling it in full. This applies, among other things, to declarations in 'arrived' status (after clearance). However, not all data elements can be changed via amendment — some errors require cancellation and resubmission of a new declaration. If the declaration was rejected outright before being accepted, a new declaration with corrected data must be submitted. The detailed rules on amendment are set out in UK Trade Tariff Volume 3. Source: gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds.

Official sources

• UK Trade Tariff: Volume 3 for CDS — gov.uk (error codes, data elements, procedures) — GOV.UK
• Use the Customs Declaration Service — gov.uk HMRC — GOV.UK