CDS - Technical - Traders must declare an Additional Information code on NI declarations

Information from HMRC ahead of changes to the Customs Declaration Service (CDS).

For goods movements involving Northern Ireland (NI), including import and export declarations and the Internal Market Movement Information (IMMI), an Additional Information (AI) code must be provided in Data Element 2/2 from December 2025, otherwise the declaration will be rejected.

Please ensure that from December 2025, your systems mandate an AI Code to align with HMRC systems.

For goods that have been cleared for free circulation and home use in the United Kingdom and are moving into NI from Great Britain (GB), the code “NIDOM” must be input in CDS data element 2/2.

For goods moving into NI under any of the conditions listed below, the code “NIIMP” must be used instead:

• Rest of World (RoW) imports direct into NI
• Goods sent from GB to NI that are not in free circulation and home use
• Onward supply relief (OSR) movements into NI (RoW-NI and GB-NI)
• Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories - such as that movements from Andorra or Jersey

Where goods are leaving NI and an export declaration is required, the code “NIEXP” must be used.

For further information please refer to GOV.UK guidance.