Guidance: National additional codes to declare with Data Element 6/17 of the Customs Declaration Service

Enter any national additional code for the goods being declared, as specified by the commodity code. If no national additional code is required, Data Element 6/17 may be left blank.

The national additional codes will be used, in conjunction with information provided elsewhere in the declaration, to calculate the duties and taxes applicable.

The codes declared in Data Element 6/17 will also be used to indicate any exemptions or reduced rates of taxes, which may be applicable for national taxes and other charges.

The declaration of a national additional code for an exemption or reduction in Data Element 6/17, constitutes a legal declaration that the claimant is eligible for the relief or exemption.

An incorrect claim to an exemption or reduced rate, may render the legal declarant liable to a demand for the relieved revenue and other sanctions or penalties, under the applicable legislation.