UK CDS AI Statement Codes: DE 2/2 Reference Guide
HMRC has published the definitive list of Additional Information (AI) statement codes for Data Element 2/2 of the Customs Declaration Service (CDS). This technical guidance specifies which codes shippers and customs brokers must use when submitting additional information fields in UK customs declarations. The codes are referenced in Appendix 4 of the guidance.
Photo: Zulfugar Karimov / PexelsUK Updates CDS AI Statement Code Reference for Declarations
On 28 April 2026, HMRC published updated guidance on Additional Information (AI) statement codes for use in Data Element 2/2 of the Customs Declaration Service (CDS). These codes are mandatory when submitting supplementary information within UK customs declarations or clearance requests.
Who is affected
This guidance applies directly to:
- UK customs brokers and agents processing declarations through CDS
- Exporters and importers submitting declarations to HMRC
- Freight forwarders and logistics providers handling UK cross-border shipments
- Software providers building CDS integration tools
Any party filing a customs declaration under the UK's post-Brexit import/export regime must use the correct AI statement codes in DE 2/2 to avoid rejection or delays.
How to use the codes
According to HMRC, "Find out the codes to be used to provide additional information in Data Element (DE) 2/2 of the customs declaration or clearance request (Appendix 4)."
The complete code set is published in Appendix 4 of the official guidance. Shippers and brokers must select the appropriate code(s) from this list when populating the additional information field in their CDS submissions. Incorrect or missing codes can trigger declaration errors, hold-ups at the border, or customs review.
What this means for shippers
Download and bookmark the official HMRC CDS AI statement codes list immediately — your broker or declaration software must reference Appendix 4 to stay compliant. If you're filing declarations directly, verify every code against this reference before submission; a wrong code means rework and delay. Share this guidance with your software provider or customs agent so they update their systems now. Non-compliance costs time and reputation with HMRC.
