Guidance: CDS Declaration Completion Instructions for Exports.
HMRC has published updated guidance on completing data elements for export declarations made through the Customs Declaration Service. This information applies to businesses and individuals submitting export declarations. It does not cover import declarations or Customs Clearance Requests, which are addressed in separate guides.
Source: https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide. Summarised automatically from the official source — general information, not advice.