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. CDS10001), (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 2026-10-19. 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 selected error codes returned by CDS when a declaration is rejected, with the description as worded in HMRC's official list. Source: Customs Declaration Service error codes — gov.uk (HMRC spreadsheet dated 9 June 2026).

Note: the same code can relate to different data elements (D.E.) — the CDS message points to the element concerned. Always read the full message returned by CDS or your customs software and check the code against HMRC's current spreadsheet rather than forum lists. Source: Customs Declaration Service error codes — gov.uk.

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

Errors in the commodity code itself are reported as CDS10004 (Commodity code Error). According to HMRC, the typical cause is a missing or incorrect additional code (TARIC or national additional code) to the commodity code; it can also be triggered where too few digits are provided. Tariff codes change from time to time — a code that was valid last year may no longer exist or may carry different documentary requirements.

How to find the correct code in the 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 — the "Conditions" and "Measures" boxes
• Verify duty rates and tariff preferences

Error codes linked to the commodity code

• CDS10004 — commodity code error: missing or incorrect additional code, too few digits.
• CDS40045 (Missing document) — the commodity code requires a licence or exemption that was not declared. HMRC points to the "Conditions" box on the Trade Tariff and to a possible waiver code (usually a Y code).
• CDS40066 (Tariff condition not fulfilled) — a value not allowed for the commodity code; check the "Measures" box.
• CDS40011 (Missing data element value) — a value required by the commodity code is missing, e.g. the supplementary unit.

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

Combinations of values that are not allowed are reported as CDS12056 (Relation error: the combination of elements is not allowed). HMRC's examples include a document code with an incompatible document status, and declaring a code that requires another code to be entered — such as an additional procedure code (APC) required for another APC to be used.

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 or relief.

Other procedure-related error codes

• CDS10020 — a code that is not recognised or not permitted on this type of declaration (e.g. an export-only document code used on an import).
• CDS12096 — an authorisation type (CGU, EUS, IPO or TEA) declared in D.E. 3/39 without the required document in Additional Documents.
• CDS12057 — not a procedure error: it means the invoice currency must be the same for every goods item on the declaration (D.E. 4/14).

The full list of permitted procedure code and APC combinations is in UK Trade Tariff Volume 3 for CDS. Sources: CDS error codes — gov.uk, UK Trade Tariff Volume 3 for CDS — gov.uk.

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

Some rejections arise from errors in the identification data of the parties: the EORI number, the VAT number and the Deferment Account Number (DAN).

EORI or VAT error — code CDS12005

Code CDS12005 (Authorisation Error: Party ID unknown or invalid) means, according to HMRC, that an EORI or VAT number on the declaration is not recognised or is not permitted in that data element. Common causes in practice:

• An EORI number with the wrong prefix or in the wrong data element (e.g. a PL EORI where a GB number is required)
• The GB EORI number does not exist in the HMRC register — the entity has not applied or the application is still being processed
• A typographical or numerical error in the EORI or VAT number entered in the declaration

How to check EORI status: the official verifier is available at gov.uk/check-eori-number. More: EORI number in a CDS declaration — when an EORI is required and how to obtain one.

A VAT number is declared, among other cases, when import VAT is accounted for on the VAT return (Postponed VAT Accounting, PVA). More: deferment account and PVA in CDS.

Deferment account error — code CDS12125

Code CDS12125 (DAN Error) means, according to HMRC, that the deferment account number (or guarantee reference number) provided is not recognised, the account is suspended or revoked, or the parties declared on the declaration do not have authority to use it. The deferment account is declared in D.E. 2/6.

How to fix error CDS12125:

• Check the account number and status on the CDS financial dashboard or contact HMRC's deferment team — this is the advice in HMRC's list
• If you are using a customs agent's deferment account, make sure the account holder has given you authority to use it
• As an alternative, consider another method of payment (e.g. immediate payment) and accounting for import VAT through 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 customs declaration software, 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.

Multiple errors — code CDS19999

Code CDS19999 (Additional errors found) is described in HMRC's list as a declaration with multiple errors — HMRC's advice is to contact the CDS helpdesk. Note: the Trader Support Service (TSS) was a service for moving goods into and through Northern Ireland, not a general CDS help service.

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. CDS10001, 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?

Errors in the commodity code itself are reported as CDS10004 (Commodity code Error) — according to HMRC usually a missing or incorrect additional code (TARIC or national) or too few digits. A missing licence required for the commodity code is CDS40045, and an unmet tariff condition is CDS40066. Fix: (1) go to trade-tariff.service.gov.uk and check the commodity code and its 'Conditions' and 'Measures' boxes, (2) verify the code's validity date — codes can be withdrawn or changed, (3) correct the data element indicated and resubmit. Source: gov.uk/government/publications/customs-declaration-service-error-codes.

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

Error code CDS12005 (Party ID unknown or invalid) means that an EORI or VAT number provided in the declaration was not recognised by HMRC or is not permitted in that data element. Causes: the EORI number does not exist in the HMRC register, the number was entered in the wrong data element, 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 CDS12125 (DAN Error) means that the Deferment Account Number (DAN) provided in the declaration is not recognised, the account is suspended or revoked, or the parties declared do not have authority to use it. Fix: (1) check the account number and status on the CDS financial dashboard or contact HMRC's deferment team, (2) if you are using a customs agent's deferment account, make sure the account holder has given you authority to use it. 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

• Customs Declaration Service error codes — gov.uk (HMRC spreadsheet 09-06-2026) — GOV.UK
• UK Trade Tariff: Volume 3 for CDS — gov.uk (data elements, procedures) — GOV.UK
• Use the Customs Declaration Service — gov.uk HMRC — GOV.UK