Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS)
RegCanary analysis of a HMRC publication
Why it matters
RegCanary's analysis of what this means for regulated firms.
This update affects businesses involved in international trade, requiring them to use the new codes to provide additional information in customs declarations or clearance requests. The update aims to improve the accuracy and efficiency of customs declarations, reducing the risk of delays and penalties. Businesses must ensure they use the correct codes to avoid any issues with customs clearance.
Who this affects
Sectors and firm types identified in the analysis.
- Payment Services
- Fintech
- Banking
- Investment Management
Source
HMRC
Original publication, 21 October 2026
Read the original publication gov.ukThis is RegCanary's analysis, not the regulator's text. It summarises and interprets the publication above; it is not the HMRC's original wording, and it is not legal advice. Always rely on the original source.