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