freightcode®

How to Read Your CDS CSV Export from TRE

A practical column-by-column guide to reading your CDS CSV export from HMRC's Trade Reporting and Extracting (TRE) service — what each field means and how to use the data.

Why the CSV is hard to read

When you or your customs agent export your declaration data from HMRC's systems, the result is a CSV file with dozens of columns, cryptic headers, and coded values that don't mean much without a reference guide.

This guide explains the most important columns, what the values in them mean, and how to use the data practically.

The key columns explained

MRN (Movement Reference Number)

The unique identifier for each customs declaration. Format: two-digit year + two-letter country code + 14 alphanumeric characters (e.g. 24GB12345678901234). Every declaration has one MRN. If you need to query a specific shipment with HMRC or your agent, this is the reference to use.

Acceptance Date

The date CDS accepted the declaration. This is the official date of import for customs purposes — it's the date you should use when reconciling declarations against your accounts and VAT return. Note: the acceptance date may differ from the date your goods physically arrived or were delivered.

Declarant EORI

The EORI number of the person or company that submitted the declaration — usually your customs agent. This is different from the Importer EORI.

Importer EORI

Your EORI number (as the importer of record). Declarations submitted by your agent on your behalf will show your EORI in this column, even though the agent's EORI appears in the Declarant column.

Commodity Code

The 10-digit tariff commodity code used to classify the goods. The first 6 digits are the international HS code; the last 4 digits are UK-specific. This is one of the most important columns to audit. If the same type of goods appears under different commodity codes across different shipments, that's a flag for a compliance review.

Customs Procedure Code (CPC)

A 7-character code that defines what is happening to the goods. The first 4 digits are the procedure; the last 3 are the additional procedure. Common values you'll see:

  • 4000 000 — standard release into free circulation, no relief
  • 4051 000 — release into free circulation with end-use relief
  • 5100 000 — customs warehousing
  • 2100 000 — inward processing

Country of Origin

The two-letter ISO country code for where the goods originated (where they were manufactured or substantially transformed), not where they were shipped from. This is critical for determining duty rates. GB/EU trade: goods originating in the EU may qualify for zero duty under the UK-EU Trade and Cooperation Agreement, provided you have the correct origin proof.

Country of Dispatch

Where the goods were shipped from. This can differ from country of origin — for example, goods manufactured in China may be dispatched via the Netherlands.

Customs Value (GBP)

The value used to calculate duty, expressed in pounds sterling. This is typically the transaction value (what you paid) plus the cost of freight and insurance to the UK port of entry (CIF — cost, insurance, freight). For air freight, a standard deduction is sometimes applied. If this figure looks significantly different from your invoice value, check whether your agent is adding freight correctly.

Duty Rate (%) & Duty Paid (GBP)

The percentage duty rate applied to the goods, determined by the commodity code and country of origin. A value of 0.00 doesn't necessarily mean no duty applies — it may indicate a preferential rate of zero has been applied. Duty Paid is the customs duty charged on this declaration, calculated as Customs Value × Duty Rate.

Import VAT (GBP)

The import VAT charged. Calculated as (Customs Value + Customs Duty) × VAT Rate (usually 20%). If you are using Postponed VAT Accounting (PVA), this column may show zero or a nominal value, because the VAT is being accounted for on your VAT return rather than paid at the border.

Preference Indicator

A code indicating whether a preferential duty rate has been claimed. If this column is blank or shows a non-preference code on goods from a country the UK has a trade agreement with, you may be overpaying duty.

Document Codes and References

Columns with names like "Document Type 1," "Document Reference 1" etc. contain the codes and reference numbers for any documents attached to the declaration — licences, certificates, preference evidence. Common document codes: C505 (ATA carnet), C644 (Phytosanitary certificate), U110 (Preference — UK-EU TCA), 9WKS (calculation worksheet).

Practical audit workflow

  1. Open the CSV in Excel or Google Sheets.
  2. Filter by Commodity Code and sort. Look for the same goods classified under different codes.
  3. Sum the Duty Paid column by Commodity Code. Identify your highest-cost commodity codes — these are the ones worth reviewing for relief opportunities.
  4. Filter for Country of Origin values from countries with UK trade agreements (EU member states, Japan, Canada, South Korea, etc.). Check the Preference Indicator for those rows. If it's blank, you may have missed a preferential claim.
  5. Cross-reference Customs Value against your purchase invoices for a sample of declarations. Large discrepancies need investigation.
  6. Sort by Acceptance Date and look for gaps — periods where you'd expect imports but no declarations appear. This can indicate declarations made against a different EORI, or shipments that weren't declared.

Automate this with FreightCode

FreightCode reads your TRE data and surfaces these audit flags automatically. Instead of manually filtering thousands of rows in Excel, the platform identifies potential misclassifications, missed preference claims, and value anomalies instantly, presenting them in a professional dashboard.