2. Standard import procedures (including customs warehouse removals – general requirements)

2.1 Completion of import declarations

This part explains in detail the information to be declared under each box heading on an import declaration. Customs staff at the place of entry presentation should be consulted if there is any doubt about the way in which particular boxes are to be completed.

The importance of declaring correct information cannot be over-stressed. Errors can lead to delayed clearance, the imposition of penalties and the seizure of goods which is costly to importers and agents alike. Additionally, there are heavy penalties for making false declarations.

Not all of the information which must be included on a paper declaration made at a DTI location has to be input to CHIEF. Indications are provided under each box heading, of DTI input requirements and the circumstances in which the information should (or should not) be declared.

Each box description in this section is preceded by 4 statements which specify the circumstances in which the information must be provided. These are:

  • DTI input – an indication of whether the information must be input to CHIEF by traders using DTI
  • declaration methods – an indication of whether the information must appear on paper declarations presented when DTI or CIE are used, or when declarations are presented at manual locations
  • entry types – an indication of whether this box appears on a SAD, C21 – Customs Clearance Request, WRD – Warehouse Removal Declaration, or one of the following CFSP declarations:
    • SFD – Simplified Frontier Declaration
    • FSD – Final Supplementary Declaration
    • SDI – Supplementary Declaration for Imports
    • SDW – Supplementary Declaration for customs warehouse removals
  • exceptions – an explanation of the circumstances when certain information should not be declared

It is important to understand that when information is required to appear on a declaration, it must also appear on DTI plain paper declarations, even when that information is not input to CHIEF.

Notes

In several cases the following instructions indicate that boxes are to be left blank. Some of these boxes may have been completed on SADs arriving from other member states. Where that is so and the forms are being used as import declarations in this country the information must be allowed to stand – it must not be deleted or erased.

For DTI entries CHIEF converts lower case letters into upper case and displays data accordingly.

2.2 Trader identification

The identity of a trader is a combination of the country code of the issuing country and the Identity reference allocated by that country. For UK traders enter ‘GB’ followed by the trader’s Economic Operator Registration and Identification (EORI) number.

In the UK, identities are EORI numbers which are (with a few minor exceptions) 12 characters long and are usually a 9 digit VAT number followed by a 3 digit suffix (typically 000). Traders who are EORI number members of a VAT group registration will have already been issued with a 3 digit suffix as part of their registration for VAT. Where exports are made by VAT group members they should use this same 3 digit suffix as the EORI number suffix on export declarations.

Notes

Some government departments and agencies have been issued with special registration numbers.

If a UK trader is not registered for VAT they can apply for an EORI number. Private individuals can use GBPR where there’s no commercial purpose involved (for example, household effects).

Non UK traders who have an identity issued by another EU country can enter those details. If a trader has a UK allocated EORI number then this must be declared, even if the trader also has non-UK identities.

Show identities on paper declarations after ‘No’.

Non-EU traders declaring goods for relief under temporary admission (such as the customs procedure code (CPC) in Box 37 is in the 53 series (excluding CPC 53 00 002) or where a non-EU issued ATA carnet is used), don’t need to apply for an EORI number.

Box 1 – declaration

Declaration types Screen name EDI data element
C21, Full, SFDSDISDWFSD and WRD Decln (1) DECLN-TYPE

This box has 3 subdivisions but only the first 2 are to be used. The whole of this box must be left blank on SAD continuation sheets whenever they are used.

First subdivision

Enter the type of declaration as follows:

Code Type of declaration
CO All the goods being declared are from a special territory of the EU
EU All the goods being declared are from an EFTA member state
IM All other goods

When a SAD, partially completed in another member state, is being used as the import declaration and the first sub-division contains the code ‘EX, this code must be amended to read ‘IM’.

Second subdivision

Used to indicate both the type of declaration and if the goods have arrived or not at the goods location. For DTI declarations the code used must be consistent with the CHIEF transaction being used.

Code Type of declaration Goods Arrived or not
A Normal (Full and WRD) declaration Goods arrived
C SDP SFD Goods arrived
D Normal (Full) declaration Goods not arrived
F SDP SFD Goods not arrived
G (Transit) SFD Goods arrived
H (Transit) SFD Goods not arrived
J C21 Goods arrived
K C21 Goods not arrived
Y SDP supplementary declaration or (import SDP and/or LCP) final supplementary declaration
Z LCP (import or warehouse removal) supplementary declaration (SDI/SDW)

Third subdivision

This is to be left blank in the UK.

Box 2 – consignor/exporter

Declaration types Screen name
C21, Full, SFDSDISDW and WRD Consignor (2)

The consignor/exporter name and address, and their identity details, if known, are to be provided.

Notes

A consignor is the party which, by contract with a carrier, consigns or sends goods with the carrier, or has them conveyed by the carrier.

An exporter is the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted.

For paper and C21 declarations only one consignor/exporter is to be declared. For all other declarations, if there is only one consignor/exporter then the consignor/exporter details are to be supplied at header level. If there is more than one consignor/exporter then consignor/exporter details are to be supplied at item level (one consignor/exporter per item).

Read about the completion rules for the multiple consignor procedure.

Identity

Screen name EDI data element
Id Header: CNSGR-TID

Item: I-CNSGR-TID

Enter the consignor/exporter identity if known. The identity of a consignor/exporter is a combination of the country code of the issuing country and the Identity reference allocated by that country.

The identity reference must take the following form:

  • agency code (an..3) as listed in UN/EDIFACT 3055
  • exporter’s Identification Code (an..13)

For example, ‘JP1511234567890’ for a Japanese exporter (country code: JP) whose identification number with Japanese customs (agency code 151) is 1234567890

Name and address

Screen names EDI data elements
Name, Street, City, PstCde and Ctry Header: CNSGR-NAME, CNSGR-STREET, CNSGR-CITY, CNSGR-POSTCODE, CNSGR-CNTRY

Item: I-CNSGR-NAME, I-CNSGR-STREET, I-CNSGR-CITY, I-CNSGR-POSTCODE, I-CNSGR-CNTRY

Enter the full name and address of the consignor/exporter, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this field. If the goods are imported under a contract of sale, the consignor/exporter is the first person or company selling them; otherwise it is the person or company owning the goods prior to their importation.

Box 3 – forms

Declaration types Screen name EDI data element
Paper Full declaration None None

If continuation sheets are not used (such as, it’s only a single item declaration) this box can be left blank. Otherwise enter the number of sheets being used (for example, if there are 2 continuation sheets, enter 1/3 on the SAD, 2/3 on the first continuation sheet and 3/3 on the second continuation sheet). The first figure is to be entered in the first subdivision of the box and the second figure is to be entered in the second subdivision

Box 5 – items

Declaration types Screen name EDI data element
Paper full declarations Items (5) None

Enter, the total number of items declared on all the SAD and SAD continuation sheets used for the consignment. The number of items must correspond to the number of ‘description of goods’ boxes (Box 31) completed. Any description of goods boxes on SAD continuation sheets which are not used must be crossed through.

The maximum number of items that is to be entered is 99. If there are more than 99 items then further declarations must be submitted for the balance of the items.

Box 6 – total packages

Declaration types Screen name EDI data element
C21, Full, SFDSDISDW and WRD Pkgs (6) TOT-PKGS

Enter the total number of packages making up the consignment covered by the declaration. When goods are imported in bulk (for example, grain, oil) enter 1.

Box 7 – reference number

Declaration types Screen name EDI data element
C21, Full, SFDSDISDWFSD and WRD D/Ref (7) TDR-OWN-REF-ENT

For optional use by the declarant to record a commercial reference for their own purposes. This field is not supported by CHIEF as a key to the declaration and is in addition to any Box 44. Declaration unique consignment reference (DUCR) and DUCR part suffix, which should be used in preference.

Box 8 – consignee and number

Declaration types Screen name
C21, Full, SFDSDISDWFSD and WRD Consignee (8)

Depending on the circumstances, the consignee’s identity and their name and address are to be provided.

The consignee can be declared at the header level or for each item.

Notes

For paper and C21 declarations only one consignee is to be declared. For all other declarations, if there is only one consignee then the consignee’s details are to be supplied at header level, but if there is more than one consignee then consignee details are to be supplied at item level (one consignee per item).

‘Consignee’ includes any owner of the goods or any other person possessing, or beneficially interested in them at any time between their importation and their clearance by customs or the person to whom goods have to be delivered.

When goods are being entered for a private customs warehouse, the name, address and Identity of the approved Warehouse trader is required unless shown in Box 14 as the declarant.

Names and addresses of persons declared as consignees on declarations of imported goods are liable to be disseminated and published as part of overseas trade data. Therefore it is important that consignee details are accurate.

For bulk declarations when the consignee is declared at item level, deferred payment cannot be to the consignees account (such as only DAN prefix A is permitted unless the consignee is declared at header level) and payment can’t be secured by consignee (such as. method of payments U, V and X are not allowed if consignee is declared at item level).

An import VAT certificate C79 will only be issued when the consignee EORI number is declared at the header level. In the absence of an import VAT certificate, a copy of the declaration will need to be kept as evidence of the importation.

Identity

Screen name EDI data elements
Id Header: CNSGE-TID

Item: I-CNSGE-TID

Enter the consignee’s identity.

Read more about entering the consignee’s identity.

When goods are declared for removal from free zones, other than for export, enter the identity of the person removing the goods or placing them in free circulation.

For bulked low value CPCs, enter the EORI number of the authorisation holder.

On FSD declarations insert the EORI number of the Customs Freight Simplified Procedures (CFSP) authorized trader.

For commercial importations by a consignee that is not registered for VAT an EORI number must be used. This applies to all commercial imports including ‘one off’ consignments. For non-EU traders declaring goods for relief under temporary admission who don’t require an EORI number, enter ‘00500’ in the id field prefaced by the non-EU country code of the importer followed by their name and address.

Name and address

Screen names EDI data elements
Name, Street, City, PstCde and Ctry Header: CNSGE-NAME, CNSGE-STREET, CNSGE-CITY, CNSGE-POSTCODE, CNSGE-CNTRY

Item: I-CNSGE-NAME, I-CNSGE-STREET, I-CNSGE-CITY, I-CNSGE- POSTCODE, I-CNSGE-CNTRY

The full name and address is to be entered if either:

  • the country code is other than ‘GB’
  • the identity is ‘GBPR’
  • it is a Paper declaration

Box 14 – declarant/representative

Declaration types Screen name
C21, Full, FSDSFDSDISDW and WRD Declrnt (14)

The declarant’s type of representation and, depending on the circumstances, their identity and name and address are to be provided.

Type of representation

Screen name EDI data element
Rep DECLT-REP

This field must always be completed. Enter one of the following codes:

Code Representation
1 Trader completing own declaration, such as self-representation
2 Direct representation
3 Indirect representation

On paper declarations the code must be shown in square brackets, that is [1], at the beginning of the ‘No’ field.

Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules.

Direct representation

Where an agent is acting as a ‘direct’ representative, in the name and on behalf of another person – the ‘declarant’, the agent must hold (and be able to produce on customs request), written authority of their powers to act as the declarant’s representative. Failure to produce written authority will result in liability resting with the agent.

Where an agent delegates the making of a declaration to a sub- agent and the sub-agent makes the declaration in a ‘direct’ capacity, in the name and on behalf of the first agent, the sub- agent must hold (and be able to produce on request to customs) written authority of their power to act. Failure to produce written authority will result in liability resting with the sub-agent.

Indirect representation

Where the declarant is acting as an ‘indirect’ representative in their own name, but on behalf of another person, both parties accept joint liability for all information provided.

Where an agent delegates the making of a declaration to a sub- agent in an indirect capacity on behalf of the first agent, then the sub-agent becomes the customs debtor. The original agent ceases to be a customs debtor because they neither make the declaration nor have responsibility for performing the acts and formalities laid down by customs rules.

If the type of representation has been entered as ‘1’ then no further details need be supplied. In all other cases enter the declarant’s identity.

Identity

Screen name EDI data element
Id DECLT-TID

Enter the declarant’s identity.

Read about entering the declarant’s identity.

Where a sub-agent, acting as a direct representative (DR), is completing a CFSP declaration (SFDSDISDW) on behalf of a CFSP authorised trader (IR), the identity of the IR must be entered in box 14 and the sub-agent’s identity must be (entered in box 44 under AI statement ‘GEN46’)(see UK Trade Tariff: additional information codes for harmonised declarations).

Name and address

Screen name EDI data elements
Name, Street, City, PstCde and Ctry DECLT-NAME, DECLT-STREET, DECLT-CITY, DECLT-POSTCODE, DECLT-CNTRY

If the declarant’s identity has been entered, then the full name and address of the declarant must also be entered if either:

  • the country code is other than ‘GB’
  • the identity is ‘GBPR’
  • it is a paper declaration

On paper declarations enter the full name and address of the person or company concerned, and the telephone number of the signatory.

Box 15(a) – country of dispatch code

Declaration types Screen name EDI data element
Full, SFD (in certain circumstances), SDWSDI and WRD Disp ctry(15a) DISP-CNTRY

Normally you should enter the relevant country code for the country from which the goods were initially dispatched to the UK. If, however, in the course of their transportation, there is a stoppage or legal action taken in respect of the goods in an intermediate country, such as a non-EU country causing them to remain in that country for a longer period than would normally have been the case, you should enter the country code for the last intermediate country, such as the non-EU country where the goods were last located before arrival in the UK.

Notes

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Commercial transactions en route. For goods which have been subject to a further commercial transaction en route, for example a change of ownership in an Intermediate country, such as a non-EU country enter the code for the country where the change took place.

Whale factory ships. For goods produced or manufactured on whale factory ships not registered in the UK and consigned direct to this country enter the code for the country in which the ship is registered.

Deep sea fisheries. For goods consigned direct to the UK from the deep sea fisheries enter the code for the country in which the fishing vessel is registered. Show the description ‘deep sea fisheries’ in Box 31.

Box 21 – identity and nationality of the active means of transport crossing the border nationality

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Declaration types Screen name EDI data element
Full, SFD (in certain circumstances), WRDSDI and SDW Trpt nat (21) TRPT-CNTRY

The nationality of the means of transport must not be declared if Box 25 is completed with 2, 5 or 7.

Enter the Nationality of the active means of transport crossing the border, except:

  • for goods being declared for removal from, or use in, free zones enter ‘GB’
  • in the case of ships or aircraft registered in the colonies or dependencies of a foreign country enter the nationality of that country
  • in the case of ships or aircraft registered in the UK dependent territories enter the nationality of that territory
  • for fish landed directly at UK ports by foreign fishery vessels enter ‘FF’

Identity

Declaration types Screen name (Security data) EDI data element
C21, Full, SFD Transport Id TRPT-ID

The identity of the means of transport will only be required, for the declaration types detailed above, when it is possible to submit a combined pre-arrival notification and customs declaration.

Box 22 – invoice currency and total amount invoiced

Declaration types Screen name EDI data elements
Full, SFD (in certain circumstances), SDISDW and WRD Curr/Inv amt (22) INV-TOT-AC, INV-CRRN

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required. Text in this box is conditional, dependent on definition in Tariff (for example Customs Procedure, Commodity) or elsewhere (for example license).

First subdivision – invoice currency

Unless the goods have been invoiced in more than one currency or a fixed rate of exchange as stipulated in the contract of sale, is being used enter in the space for codes on the extreme left of the box, the code from country and currency codes for the currency in which the goods have been invoiced.

If the goods have been invoiced in more than one currency or a fixed rate of exchange as stipulated in the contract of sale, is being used enter the code for sterling. The rate of exchange used must be declared in the plain language area of Box 44 as document code ‘9WKS’. A copy of the worksheet or valuation declaration showing how the conversion was made, must be attached. Evidence to support the use of fixed rates will normally be required.

CHIEF converts foreign currency amounts into sterling using stored rates of exchange. The rate of exchange used for this purpose is the rate in force on the day the declaration is accepted.

Rates of exchange for most foreign currencies used for customs purposes are published by HM Revenue and Customs (HMRC) monthly, and apply from midnight on the last day of the month for use during the following month. The rate for a particular currency may be changed within this period whenever the value of sterling in relation to that currency changes by 5% or more. You can read about rates of exchange to be used for customs purposes, including any changes in published rates.

Second subdivision – Amount

In the remaining area of this box enter in the currency identified in the first subdivision either:

  • the invoice price (or the adjusted invoice price when valuation methods 1 or 6 are used (see box 42 invoice price)
  • the customs value of the goods

This box should be completed with the sum of the item prices declared in Box 42, in the currency invoiced. The rules associated with the amounts to be entered at item level are set out in Box 42.

Box 25 – mode of transport at the border

Declaration types Screen name EDI data element
Full, SDISDW and WRD Trpt Mode (25) TRPT-MODE-CODE

From the list below, enter the relevant code for the mode of transport corresponding to the active means of transport by which the goods entered the EU.

Mode of transport Code
Sea transport 1
Rail transport 2
Road transport 3
Air transport 4
Postal consignment (see below) 5
Fixed transport installations 7
Inland waterway transport 8
Own propulsion 9

Code 5 should only be used for goods handled by the authorised postal operator which is governed by the Universal Postal Union, such as Royal Mail Group. The ‘actual’ mode of transport should be used for all other goods.

To be declared on SDWs and WRDs only when Box 62 is completed.

Box 26 – inland mode of transport

Declaration types Screen name EDI data element
Full, SFD and SD I Inld Trpt Mode (26) TRPT-MODE-INLD

Completion of this box is mandatory when import formalities are carried out away from the point of entry into the EU. Completion isn’t required for entry into a customs warehouse or goods coming from a free zone.

From the list at Box 25 above enter the relevant code for the inland mode of transport which is expected to be or was used.

Box 30 – location of goods

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Declaration types Screen name EDI data element
C21, Full, SFD (in certain circumstances) and SDI Locn Goods (30) GDS-LOCN-CODE

On supplementary declarations enter the place where the goods were unloaded. The goods location code has 3 parts – see below – but don’t enter any separator or space between the parts.

Part 1 – country code

In all cases enter ‘GB’.

Part 2 – location code

In all other cases from the list of freight location codes or inland clearance depots and free zone codes, enter the relevant code for where the goods are available for examination.

Part 3 – shed/local identity code

This part does not need to be completed unless the goods are at a location where computerised inventory systems are based on the use of transit shed identity codes, in these cases enter the appropriate CCS-UK transit shed code.

Box 31 – packages and description of goods

For each item on the declaration a description of goods, package marks, number and kind and any container numbers are to be entered as set out below.

Any description of goods boxes on Paper SAD continuation sheets that aren’t used must be crossed through.

Description of goods
Declaration types Screen name EDI data element
C21, Full, SFDSDISDW and WRD Goods Description (31) GDS-DESC

This field must be completed except on FSDs.

The goods described in this box must all be subject to the same Binding Tariff Information Reference Number if held for the goods commodity code.

Enter a description of the goods that will identify them. If the goods described here don’t comprise the whole contents of a package, container or trailer this should be made clear by adding the words ‘part case’, ‘part container’, ‘part trailer’.

The description of the goods must be the normal trade description and detailed enough for immediate, precise identification and classification. This doesn’t mean copying out the full description as set out in the tariff. For example ‘magnesium potassium sulphate’ (heading 31.04 commodity code 310490000) should be described in those terms and not as ‘other mineral or chemical fertilisers, potassic’.

For CFSP purposes, enter a description of the goods which is enough to allow the identification and examination of goods.

Where the commodity code to be used depends on size, weight or other physical criteria, the description should include that information.

Chemicals classified in chapters 28 and 29 of the UK Trade Tariff should be described using their precise chemical name and the appropriate 5 digit reference number.

Certain imports requiring an additional code (such as goods subject to variable charges), certain anti-dumping duties, wine reference prices.

When goods are chargeable with excise duties in respect of parts or ingredients, their description should make this clear. The excisable parts or ingredients must be declared in Box 47 (calculation of taxes).

Package marks, number and kind
Declaration types Screen name EDI data elements
C21, Full, SFDSDISDW and WRD Package (31), Marks, Number, Kind PKG-MARKS, PKG-COUNT, PKG-KIND

Package counts and package marks are conditional, depending on whether ‘bulk’ or ‘unpacked’ is used.

Identify the packaging that holds the packaging that immediately surrounds the goods, such as ‘the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged’.

Examples

For beer the packaging might be the crate or carton and not the bottle in which the beer is contained or if the goods are contained immediately within cartons contained on a pallet (for examples, books), the pallet instead should be declared.

For a single consignment in one or a number of containers, the containers themselves can be deemed to be the outer packaging. There is only a need to supply the marks and numbers, quantity and container numbers. In effect, in this example, the container number(s) will be the marks and need only be entered as container details but with reference to this entered in the marks, for example ‘Package kind CN – see container id details entered’.

Where the goods are subject to different duty or VAT rates (for example mixtures of red and white wine or children and adults clothing) the lowest divisible level of packaging must be declared in order to aid identification. Thus, bottles, wrapping or other packaging will be more appropriate in these examples.

For each kind of package, enter:

a) Any marks and numbers on the packages. Taking into account the packaging examples given above, where there is one common identifying number for all of the packaging then only this number need be entered.

If there isn’t enough space to record all the information, create another set of package details with the same kind of packages code. On paper declarations put PM=’ in front of the marks and numbers – for example ‘PM=ABC123’.

b) The quantity of packages, or for unpackaged goods) the number of pieces. On Paper declarations precede the quantity by ‘PN=’ for example ‘PN=99’.

c) A ‘Kind of package’ code. On paper declarations put PC=’ in front of the package code – for example ‘PC=AE’.

On paper declarations if for an item there is more than one set of package marks/number/kind, separate each set of details by a semi-colon ‘;’.

Find a full list of packages codes.

Containers
Declaration types Screen name EDI data elements
C21, Full, SFDSDISDW and WRD Contnr Id (31) CNTR-NO

Complete this field as follows:

  • if the goods will be in a container at the point of entering the EU, enter the container number(s)
  • if the goods are containerized but the container number(s) are not yet known then enter ‘number(s) unknown’
  • if the goods are not containerised or it is not known whether they are containerised then leave this field blank

To avoid duplication, the container number should only be declared against the first item of a declaration. Where further items on the same declaration are packed into different containers, Box 31 will need to show the correct container number at item level.

On paper declarations precede the (list of) container numbers by ‘CN=’ or, for part containers, by ’Part Container=’, and separate each container number by a comma, for example ‘Part Container=ABCD12345, BCDE234567, WXYZ98765’.

Notes

The term ‘container’ covers:

  • large, re-usable containers, for example ISO types designed to be transported by road, rail, sea, or air
  • smaller re-usable types of containers of an internal volume of a cubic metre or more designed to be transported by road, rail, sea or air and capable of specialised handling without unloading
  • specialised re-usable containers designed to be used for particular goods and transported by road, rail, sea or air

Goods are to be regarded as containerised even when a container is mounted on a road vehicle or rail wagon.

Box 32 – item number

Declaration types
Paper Full

Enter (in sequential number order, up to the total declared in Box 5) the item number.

Box 33 – commodity code

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Declaration types Screen name EDI data element
Full, SFD (conditional), SDISDW and WRD Comm Code (33) TARIC-CMDTY-CODE, EC-SUPPLEMENT, EC-SUPPLEMENT-2

You can find commodity codes in the UK Trade Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are in free circulation.

For goods which are not in free circulation, the code normally consists of 10 digits but for goods which are subject to variable charges under CAP, wine reference price arrangements under the CAP or certain anti-dumping duties, an additional 4 digit code also applies.

The rules governing the location of commodity code digits in Box 33 must be followed precisely. The entry of codes constitutes a declaration which is basic information for the assessment of import charges.

Enter in the first sub-division the first 8 digits of the code for the goods described in Box 31 as set out in the UK Trade Tariff. The code number should be selected in accordance with the directions of the UK Trade Tariff.

Enter in the second sub-division the 2 digit TARIC code, if appropriate.

Enter in the third sub-division any additional code for the goods being declared as set out in the UK Trade Tariff. If no additional code is required, leave blank.

Notes

Any Binding Tariff Information Reference Number held for the goods described is to be entered in Box 44, against Document code C626 (see document, certificate and authorisation codes for harmonised declarations).

For DTI declarations if you wish to delete an item after the declaration has been accepted by CHIEF enter ‘DEL’ in this field. There is no need to delete or amend any of the other fields for the item.

The following table should be used as a guide about how to complete this box:

Sub-divisions Digit positions All imports from outside the EU plus all imports from within the EU not in Free Circulation not requiring an additional code Certain imports requiring an additional code (for example goods subject to variable charges; certain anti-dumping duties; and wine reference prices)
1 1-8 XXXXXXXX XXXXXXXX
2 9-10 XX XX
3 11-14 XXXX
4 15-18

Box 34(a) – country of origin code

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Declaration types Screen name EDI data element
Full, SFD (in certain circumstances), SDISDW and WRD Orig ctry (34a) ITEM-ORIG-CNTRY

Enter the code for the country of origin of the goods from the list of codes shown in country and currency codes. For goods not wholly produced in one country, the country of origin to be declared is the country where the final substantial processing took place, resulting in the manufacture of a new product or representing an important stage in its manufacture.

Box 35 – gross mass

Declaration types Screen name EDI data elements
Full, SDISDW and WRD Gross Mass (35) ITEM-GROSS-MASS

This box is only to be completed when indicator ‘1’ has been entered in Box 64, Freight Apportionment Indicator, on the Value build-up form or the SAD is a declaration to enter goods for customs warehousing.

Enter, where necessary up to 3 decimal places, the gross mass in kilograms as given in commercial documents for the goods declared in Box 31. The gross mass is the total weight of the goods and packaging but excluding containers and any other transport equipment.

Box 36 – preference

Declaration types Screen name EDI data elements
Full, SDISDW and WRD Preference (36) PREFERENCE

The completion of Box 36 is mandatory for all imports where the goods are entering a free circulation regime.

The 3 digit code indicates whether a reduction in, or relief from, import duty applies. This includes specific duties and other equivalent charges applicable to CAP goods.

The definition of the codes to be used in Box 36 is as follows:

First digit Definition of the codes
1 Normal tariff arrangement (no preference certificate)
2 Generalised System of Preferences (GSP)
3 Other tariff preferences (such as EUR1, EUR-MED (where this is used to establish the originating status) or Invoice Declarations)
4 Customs duties under the provisions of Customs Union Agreements concluded by the EU with Turkey for most industrial products (excluding coal and steel) and certain processed agricultural products are covered by forms ATR; Andorra for all products in Chapters 25-97 and for San Marino for all products (excluding coal and steel) in Chapters 1- 97 of the UK Trade Tariff.
5 Special fiscal territories
Second and third digits Definition of the codes
00 None of the following.
10 Tariff suspension.
15 Tariff suspension with specified end-use.
18 Tariff suspension with certificate confirming the special nature of the product.
19 Airworthiness certificate.
20 Tariff quota.
23 Tariff quota with specified end-use.
25 Tariff quota with certificate confirming the special nature of the product.
28 Tariff quota following outward processing.
40 Special end-use resulting from the common customs tariff.
50 Certificate confirming the special nature of the product.

A definitive list of combinations of these digits is as follows.

1 – Normal tariff arrangement

Digit Description
100 Normal third country tariff duty (including ceilings)

This code stands for all cases where no preference but the normal third country rate is applied.

110 Tariff suspension

Temporary suspensions from the autonomous customs duties are granted for certain goods of the agricultural, chemical, aeronautical and microelectronic sector. Others are shown as footnotes to certain Combined Nomenclature (CN) codes.

115 Tariff suspension subject to a specific end-use

Certain suspensions are linked to a specific destination, a so-called end-use pursuant to Article 82 of the Common Customs Code. Commodities are identified by the symbol ‘S’ in the UK Trade Tariff and the footnote ‘subject to end-use’.

118 Tariff suspension subject to the production of a special certificate

No case has been found at present, such a possibility could however be created for example for goods to be denatured before being imported under a suspension.

119 Tariff suspension subject to Airworthiness Certificates

Suspension of duty (not including VAT) for importations of civil aircraft parts which must be accompanied by an airworthiness certificate. An AI Statement – 10100 must be entered in Box 44 and endorsed ‘Import with Airworthiness Certificate’.

120 Tariff quota, notably GATT quota

GATT quotas are shown as footnotes to the CN. Examples can be found in Chapter 3 and for codes 0802, 0805 and 0806.

123 Tariff quota, notably GATT quota, subject to a specific end- use

Examples of GATT quotas under the condition of an end-use can be found in footnotes to codes 0102 90 (a quota with a serial number) and 0302 31 to 39 (a global quota without a serial number).

125 Tariff quota, notably GATT quota, subject to the production of a special certificate

GATT quotas exist for handicraft products and those produced on handlooms. The preferential quota is only applied on the production of the relevant certificate, which must be entered in Box 44 against the relevant document code as shown in UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations. Other cases could be created, for example for goods to be denatured before being admitted to a quota.

128 Tariff quota following outward processing

No case has been found where the re-importation of textiles in the framework of an economic outward processing quota is admitted. Such a possibility could however be created.

140 Exemption for end-use resulting from the CCT

All cases of end-use are marked by one of the following footnotes to the relevant CN code:
– ‘Entry under this subheading is subject to conditions laid down in the relevant EU provisions’
– ‘Entry under this subheading is subject to conditions laid down in relief on goods used for a prescribed use
– ‘Subject to end-use control – see UK Trade Tariff: relief on goods used for a prescribed use

150 Admission to certain CN subheadings subject to a certificate confirming the special nature of the goods

The relevant certificates are mentioned in Annex 9 of Council Regulation 2658/87/EEC.

2 – Generalised System of Preferences (GSP)

Digit Description
200 GSP rate without conditions or limits (including ceilings)

Application of the GSP duty rate without conditions or limits (form A)

210 Tariff suspension under GSP

It is unlikely that a temporary suspension of the autonomous tariff duties for GSP only will be created.

215 Tariff suspension subject to specific end-use under GSP

It is unlikely that a temporary suspension of the autonomous tariff duties for GSP only and subject to a specific end-use will be created.

218 Tariff suspension subject to a certificate confirming the special nature of the goods

It is unlikely that a tariff suspension for GSP only and subject to a certificate confirming the special nature of the goods will be created.

220 Tariff quota

The GSP rate is only applicable within the limits of a tariff quota. In these cases, the serial number for the quota is shown beside the preferential rate in the printed version of the TARIC.

223 Tariff quota subject to a specific end-use

The application of the quota may be granted under the condition of an end-use only.

225 Tariff quota subject to a certificate confirming the special nature of the goods

In this case, the use of a tariff quota under GSP would depend on the issue of a certificate confirming the special nature of the goods.

228 Tariff quota following outward processing

No case exists, for the time being, where the re-importation of textiles in the framework of an economic outward processing quota is admitted under GSP.

240 Exemption for end-use resulting from the CCT

No case has been found where the exemption for end-use resulting from the CCT is restricted to GSP. Such a possibility could however be created.

250 Application of GSP rates subject to a certificate confirming the special nature of the goods

Currently, this case is not applicable.

3 – preferential agreements

Digit Description
300 Tariff preference without conditions or limits (including ceilings)

Application of the relevant preferential rate without conditions or limits (Certificates EUR1, EUR-MED, or equivalent proofs of preferential origin).

310 Tariff suspension under preferential agreements

A temporary suspension of the autonomous duty rates under preferential agreements.

315 Tariff suspension subject to a specific end-use under preferential agreements

It is unlikely that a temporary suspension of the autonomous duty rates subject to a specific end-use under a preferential agreement will be created.

318 Tariff suspension subject to a certificate confirming the special nature of the goods

No case has been found, however, such a possibility could be created.

320 Tariff quota

The preferential rate is only applicable within the limits of a quota. In these cases the serial number of the quota is mentioned beside the preferential duty rate in the printed version of the TARIC.

323 Tariff quota subject to a specific end-use

The application of the quota is granted only where a specific end- use is prescribed for the imported goods.

325 Tariff quota subject to a certificate confirming the special nature of the goods

Claim to other tariff preferences within the limits of a preference quota subject to a certificate being presented confirming the special nature of the product for example Volume 2 Additional Information

Section states that a Certificate of Designation of Origin and a EUR1 is required for claims to a preferential quota for Western Balkan wine.

328 Tariff quota following outward processing

This code applies to re-importation of textiles after economic outward processing within the framework of preferential agreements.

340 Exemption for end-use resulting from the CCT

It is unlikely that exemption for end-use resulting from the CCT will be restricted to certain preferential agreements.

350 Application of preferential duty rates subject to a certificate confirming the special nature of the goods

The relevant certificates are mentioned in Articles 16 to 34 of the implementing provisions of the UCC customs code.

4 – customs union agreements

Digit Description
400 Non imposition of customs duties under the provisions of Customs Union Agreements concluded by the EU with Turkey

For certain products in headings 1704, 1803, 1804, 1805, 1806, 1901, 190211, 190219, 1903, 1904, 1905, 2101, 2102, 2103, 2104, 2105, 210610, 210620, 2202, 2205 and for all products in Chapters 25-97 (with the exception of Coal and Steel (see the list in Notice 812) and products in Tariff headings 3502, 4501 5301 and 5302) which are covered by forms ATR (see code 420 below for those agricultural products which are exceptionally covered by forms ATR for the purposes of annual tariff quotas); Andorra for all products in Chapters 25-97 ), and for San Marino for all products (with the exception of coal and steel) in Chapters 1- 97 of the UK Trade Tariff.

420 Tariff Quota

Non imposition of duty within the limits of annual tariff quotas for certain products in headings 1704, 1806, 1901, 1902, 1904, 1905 and 2106 which are imported from Turkey under cover of forms ATR.

Box 37 – procedure

Declaration types Screen name EDI data elements
C21, Full, SFDSDISDWFSD and WRD CPC (37) CPC

Enter the appropriate (7 digit) Customs Procedure Code (CPC) from the list in UK Trade Tariff: customs procedure codes, using the relevant CPC description to help you complete the declaration.

On paper declarations, enter the first 4 digits in the first sub division; and the last 3 digits in the second sub division.

Notes

Each CPC is allocated a series number. Only CPCs in the same series are allowed on the same declaration. The CPC series codes can be found at the end of the numerical index in UK Trade Tariff: customs procedure codes.

All the items on a declaration for warehousing must be subject to the same CPC and destined for the same warehouse. Separate declarations are required for goods subject to different warehousing CPCs or destined for different warehouses. The CPC notes explain these restrictions in more detail.

Entry of a CPC in this box constitutes a formal declaration that the conditions of relevant regulations will be complied with and legally binds the declarant accordingly.

Box 38 – net mass

On SFDs for controlled goods this box must be completed only if a full licencing declaration at the frontier is required.

Declaration types Screen name EDI data element
Full, SFD (in certain circumstances), SDISDW and WRD Net Mass (38) ITEM-NET-MASS

Completion of this box is dependent on the definition in the Tariff (for example CPC, commodity code) or elsewhere (for example license).

Enter, up to 3 decimal places, the net mass in kilograms of the goods described in Box 31. The net mass is the weight of the goods themselves without any packaging.

Box 39 – quota

Declaration types Screen name EDI data elements
Full, SDISDW and WRD Quota (39) QTA-NO

When a reduced or nil rate of Customs Duty is claimed against a Tariff quota enter the relevant serial number listed in the UK Trade Tariff.

Quota relief may be claimed for goods entered for excise warehousing. However quota relief cannot be claimed for goods which are being entered for customs warehousing.

This box must not be completed at importation on declarations for goods which are to be removed to a warehouse for Customs Duty relief purposes.

Box 40 – Declaration/previous document

Declaration types Screen name EDI data elements
C21, Full, SFDSDISDW and WRD Decln/Prev doc (40) PREV-DOC-CLASS, PREV-DOC-TYPE, PREV-DOC- REF.

This box must always be completed to identify a previous declaration or previous document(s).

A previous declaration or document is identified by Class, Type and Reference.

On paper declarations the details are separated with a dash in the format <class > – < type > – < reference > – < (for example ‘Z-380-12345’).

Class

The codes for the possible classes of document are:

Document class Code
Declaration X
Initial declaration of goods under simplified procedures Y
Previous document Z

Type

The table in UK Trade Tariff: document types, codes and associated classes for Box 40 identifies the document codes that may be input against each document class.

Reference

A reference (for example identity number of the declaration or document) must be supplied except for CO and EU declarations (see Box 1) when the reference must be left blank if the declaration or document is not available to customs and security will be required in such circumstances.

Example

‘Z-380-12345’ for a straightforward importation of goods would be Class ‘Z’, Type ‘380’ (for an invoice) followed by the invoice number.

Notes

If removed from warehouse or IPR insert the document identity (for example, CHIEF entry reference or DUCR/Part that entered the goods to that regime).

If goods are being placed in a warehouse enter the details of the documents relating to any previous administrative procedure.

For an SFD, enter class code ‘’Z’; followed by type of document and the reference number of the previous document;

For an SDP SDI, enter class code ‘Y’ and enter ZZZ, and the date of entry (yyyymmdd), EPU number and the entry number of the SFD;

For an LCP SDI, enter the class code ‘Y’, followed by either:

  • code ZZZ and date entry (yyyymmdd), EPU number and the entry number of the SFD (for UK national CT simplification)
  • code 820 or 821as appropriate and the Movement Reference Number (for EU/Common Transit)

For an LCP SDW, enter the class code ‘Z’ and date of entry (yyyymmdd), EPU number and the entry number for either the SDI or the full import entry‘

Box 41 – supplementary units

Declaration types Screen name EDI data elements
Full, SFDSDISDW and WRD Supp Units (41) ITEM-SUPP-UNITS.

Where, in the UK Trade Tariff more than one unit of quantity is shown in column 4 against the commodity code for the item, enter the quantity in terms of the unit numbered ‘2’ in that column – up to 3 decimal places if needed.

Box 42 – item price

Declaration types Screen name EDI data elements
Full, SFDSDISDW and WRD Item price (42) ITEM-PRC-AC.

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

When value build-up facilities are supplied, (by either DTI traders using the screen format or, for paper entries, use of the value build-up form C89), this box must also be completed. CHIEF will calculate the customs value in conjunction with any information declared in Boxes 42, 45 on the SAD and Boxes 61, 62, 63, 65, 66, 67 and 68 on the value build-up form.

Enter the invoice price for the goods described in the relevant Box 31 in the currency used in Box 22.

In deciding which of these amounts to enter, the following rules must be used:

The invoice price must be declared for each item where the goods are in free circulation. It must also be declared for each item where the goods are not in free circulation unless the rules for declaring the customs value (see below) apply.

Where Valuation Method 1 or 6 is being used for Customs Duty purposes the invoice price per item must be adjusted to include:

For Valuation Method 1:

  • any deduction allowable from a purchase price which is not shown in another box must be made manually and the net amount entered in this box (evidence to support the deduction is to be attached)
  • any addition to be made to a post CIF invoice or selling price for example for royalty or license fees must be made manually and the gross amount entered in this box

For Valuation Method 6 all calculations other than:

  • percentage adjustments advised by either Customs Valuation Advisory Section or the local office of Revenue and Customs (which must be shown in Box 45)
  • freight costs (which must be shown in Box 63), must be made manually and the adjusted amount entered in this box

When the invoice price/value being declared is duty inclusive, the total invoice amount per item must include Customs Duty (including any secured duty), definitive anti-dumping duty, definitive countervailing duty and retaliatory duty.

Customs value

The customs value of goods is defined in Notice 252. It must be declared when:

  • an EU Simplified Procedure Value (SPV) applies
  • the valuation method used to determine the customs value is Method 2, 3, 4(a) or 5
  • the customs value using Method 4(b) is used for security purposes
  • the declaration is an SFD for controlled goods on which a full licensing declaration at the frontier is required

When importers or agents use their own valuation methods the customs value must also be declared in this box.

Notes

On multi-item declarations, the total of all the Boxes 42 must equal the amount shown in Box 22.

CHIEF will convert any amounts declared in foreign currencies to sterling, using the rate of exchange current at the time the declaration is accepted by customs. If the current rate is not being used (for example because a fixed rate has been stipulated in the contract for sale of the goods-see Box 22) the amount shown in this box must be in sterling.

Box 43 – valuation method

Declaration types Screen name EDI data elements
Full, SDISDW and WRD Valn meth (43) VAL-MTHD-CODE

If any of the goods on the declaration are subject to ad valorem Customs Duty and the total declaration value exceeds £6,500, this box must be completed for all items on the declaration to indicate the valuation method to be used to calculate the value for Customs Duty. For SPV (code 7), Box 43 must always be completed irrespective of the value of the goods.

Where the value has been established using a standard import value (SIV) and declared under CPC 40 00 E02 Box 43 must be left blank.

Enter the appropriate valuation method code in this field and declare the document (and relevant status code) in Box 44 which supports the valuation method. The following table should be used to find the correct Document Code, see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations for further information:

Code Valuation Method Associated Document Code (Box 44)
1 Valuation Method 1 – Transaction value N934 (and, if appropriate, C602 for any continuation sheet)
2 Valuation Method 2 – Transaction value of identical goods 9200
3 Valuation Method 3 – Transaction value of similar goods 9200
4 Valuation Method 4 – The Deductive Method 9200
5 Valuation Method 5 – The Computed Value Method 9200
6 Valuation Method 6 – The ‘Fall-back’ Method 9200
7 Simplified Procedure Value (SPV).

Where all of the items on the declaration relate to Simplified Procedure Values, no value build-up details (for example, freight charges, air transport costs, insurance adjustments) are to be entered in Boxes 61-68.

No document declared

Note

Valuation Method 4 comprises of both:

  • Method 4(a) – with adjustment code (Box 45) not ‘M’
  • Method 4(b) – with adjustment code (Box 45) ‘M’ See Box 45 for further information

For goods exceeding £6,500 in value which are not chargeable with ad valorem duty but are subject to a positive rate of VAT which is being paid or deferred at importation, and:

  • the importation is made by an unregistered person
  • the importation is made by a registered person but the goods are not for the purposes of his/her business
  • input deduction is not allowable, for example because the goods are used motor cars
  • the value of the goods is not being determined under customs Valuation Method 1

In these circumstances, enter ‘Value for VAT purposes’.

Box 44 – additional information/documents produced/certificates and authorisations

Declaration types Screen name
C21, Full, SFDSDISDWFSD and WRD ADDITIONAL INFORMATION (44)

Box 44 data is entered at ‘header’ level and/or ‘item’ level:

  • header level data applies to the whole declaration
  • item level data applies only to the specific item

There are 2 types of header and item level Box 44 data – ‘Additional Information’ and ‘Documents’. The term ‘Documents’ includes certificates and authorisations.

All the AI codes are listed in additional information codes for harmonised declarations.

All the document codes are listed in document, certificate and authorisation codes for harmonised declarations.

Some AI and document details are entered in specific EDI data elements or screen fields. In this case the AI and document codes are shown on the screen as part of the backdrop. All other AI statements and document details are entered in the relevant generic structure.

The formatting of AI statements and documents on paper declarations is the same as described above.

LCO (Local Control Office Scheme Details (SADSDISDWWRD).

Except for Simplified authorisations where the following dummy authorisation code must be used:

  • Entry to IP – IP/9999/999/99

Field 1: LCO scheme ID

The customs procedure covered by the scheme are identified using the following codes:

Box 44 Header level data

Header level AI Statements

Declaration types Screen name EDI data elements
C21, Full, SFDSDISDW and WRD AI Statement, Code HDR-AI-STMT-TXT, HDR-AI-STMT

Important and often used AI codes have specific screen and EDI data element names as defined below.

The A1 Statement code must also be used on Paper declarations. Other header level AI Statements are entered in the generic structure.

CFSP LCP initial declarations

AI codes: See below.

a) For goods moving under the Local Clearance Procedure:

  • where the consignee is not the transit principal enter the full name and address of the principal – if the declarant is the principal then state ‘Transit principal is Declarant, use AI code ‘TRPRN’
  • where the consignee is not the guarantor enter the full name and address of the guarantor along with the waiver, or the guarantee details, use AI code ‘GRNTR’
  • insert the intended Office of Destination, use AI code ‘SPOFF’ (see below)
  • enter the designated premises code or the name and address of the premises to which the goods are moving, use AI code ‘PREMS’ (see below)

b) For goods moving under Simplified Declaration Procedure:

  • (SFD and full paperless entries) – enter any other information required to be declared for example for Type D warehousing enter relevant information under document code N934

Declaration currency

Declaration types Screen name EDI data elements AI code
C21, Full, SDISDW and WRD Declaration Currency DECLN-CRRN DCURR

This is only to be entered if the UK joins the euro otherwise don’t enter this information.

All declared currencies (and, where appropriate, the pound sterling (£) equivalent) will be shown on screens and reports.

Registered consignee

Declaration types Screen name EDI data elements AI code
Full, WRD Regd Consignee RCNSGE-EORI number RCONE

The registered consignee procedure allows details to be recorded of a VAT registered consignee who is accountable for VAT at importation, but is not the actual importer of the goods as shown in Box 8, and VAT is being paid on the imported goods.

Enter the EORI number (without any ‘GB’ prefix) of the VAT registered consignee. Do not complete this field with a non VAT EORI number.

Government contractor

Declaration types Screen name EDI data elements AI code
Full, SDISDW and WRD Gov Contractor GCON-EORI number GCONT

This field need only be completed if goods are imported on behalf of a government department for use in business, and not the consignee shown in Box 8.

Enter the EORI number (without any ‘GB’ prefix) of the government contractor. Do not complete this field with a non VAT EORI number or ‘PR’.

Premises

Declaration types Screen name EDI data elements AI code
C21, Full, SFDSDISDW and WRD Premise, Name, Street, City, PstCde, Ctry PREM-NAME, PREM-STREET, PREM-CITY, PREM-POSTCODE, PREM-CNTRY PREMS

Insert the full name and address of the location of the goods in the following circumstances:

  • when Box 49 (PREM-ID) does not identify a UK allocated warehouse or Free Zone
  • when otherwise directed by customs

Box 49 (PREM-ID) is not applicable to C21.

Supervising office

Declaration types Screen name EDI data elements AI code
C21, Full, SFDSDISDW and WRD Sup Off, Name, Street, City, PstCde, Ctry SPOFF-NAME, SPOFF-STREET, SPOFF-CITY, SPOFF-POSTCODE, SPOFF-CNTRY SPOFF

If a premises (see above) name and address has been provided then the name and address of the customs office (or other named office, as directed by customs) responsible for supervising the goods at those premises should also be given.

Header level documents

Declaration types Screen name EDI data elements
C21, Full, SFDSDISDW and WRD Code, St, Document Reference, Part, Quantity, Reason HDR-DOC-CODE, HDR-DOC-STATUS, HDR-DOC- REF, HDR-DOC-PART, HDR-DOC-QTY, HDR-DOC-REASON

Document details are mostly set out on screens in a generic structure. For each document code a status code may be declared, followed by, either, a reason, or (as appropriate) a document reference, line and quantity.

UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations identifies what details have to be supplied for each document code along with permitted status codes (for the full list in UK Trade Tariff: document status codes for harmonised declarations) and whether a reason has to be given.

Important and often used documents have specific screen and EDI data element names, as set out below. The document code must also be given on paper declarations.

For other documents enter the relevant document code.

For each document, a status code and a document reference will usually have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document. For some status codes a document reference does not have to be entered.

Declaration unique consignment reference (DUCR) and DUCR part suffix

Declaration types Screen name EDI data elements Document code
C21, Full, SFDSDISDWFSD and WRD Decln UCR and part DECLN-UCR, DECLN-PART-NO 9DCR (no Status code required)

DUCR and the optional part must be unique, and must comply with the rules and format as detailed in paragraph 1.6.

The declaration of a DUCR is mandatory for all CFSP declarations (SFD/SDI/SDW/FSD). The same DUCR must be supplied on both the SFD and linked supplementary declaration.

It is highly recommended that CFSP authorised traders generate their own DUCR/Part for all declarations, as the DUCR/Part is the main reference to the CHIEF declaration and can incorporate commercial references so that there is a single reference for accessing related information in trade and customs computer systems. The declaration of a DUCR/Part also allows CHIEF to detect duplicates and identify potential problems at an early stage. The DUCR must contain the EORI number of the CFSP authorised trader.

On supplementary declarations enter the related DUCR/Part (s) for the linked SFD(s). If a supplementary declaration covers more than one SFD, use the DUCR/Part of first SFD as the DUCR/Part for the supplementary declaration. The DUCR/Parts of each of the other SFDs are to be declared as separate ‘9DCS’ documents.

Master unique consignment reference (MUCR)

Declaration types Screen name EDI data elements Document code
C21, Full, SFD and WRD. Mastr UCR MASTER-UCR 9MCR (no Status code required)

This field is mandatory for C21s but optional in all other cases. It must be completed at all locations where computerised inventory control operates. In other places if in doubt leave this field blank.

For imports the only master UCR format that is currently supported is the inventory consignment reference as follows.

GB/i..i-s..s Master UCR allocated or required by a Community System Provider (CSP) or consolidator’s inventory system where:

  • i..i 3 or 4 character Inventory system identity allocated by customs to a CSP or a consolidator
  • s..s inventory consignment reference of at least 5 characters
  • ‘GB’, ‘/’and ‘-’ are literal values

CHIEF allows just the inventory consignment reference to be supplied in this element when the associated inventory system is defined for the submitting trader role.

The rules about what other characters are allowed in a MUCR are the same as for declaration unique consignment reference (DUCR), such as restricted to numbers, upper case letters and certain special characters viz. ‘0’ to ‘9’, ‘A’ to ‘Z’, ‘-‘, ‘(‘ and ‘)’.

Box 44 – Item level data

Item level AI Statements

Declaration types Screen name EDI data elements
C21, Full, SFDSDISDWFSD and WRD AI Statement, Code ITEM-AI-STMT-TXT, ITEM-AI-STMT

Important and often used AI codes have specific screen and EDI data element names as defined below. The AI Statement code must also be given on paper declarations.

Other item level AI Statements are entered in the generic structure.

Third quantity

Declaration types Screen name EDI data elements AI code
C21, Full, SFDSDISDW and WRD Third Quantity ITEM-THRD-QTY THRDQ

Only required for certain commodity codes for example if the Tariff requires a third quantity in ‘litres’, record the number of litres for that item of the declaration. If no third quantity is required this field should be omitted.

Supervising office

Declaration types Screen name EDI data elements AI code
Full, SDI and WRD Sup Off, Name, Street, City, PstCde, Ctry I-SPOFF-NAME, I-SPOFF-STREET, I-SPOFF-CITY, I-SPOFF-POSTCODE, SPOFF-CNTRY SPOFF

To be completed if a CPC requires details of the customs office responsible for supervising the goods or controlling the customs procedure.

If a central UK customs office is responsible for control of the procedure, then only give the office name, for example ‘NIRU’. In all other cases the full name and address (Street, City, Postcode and country code) of the relevant supervising office is to be provided.

SFD for non-controlled goods

AI code: NCGDS

The AI code NCGDS (see additional information codes for harmonised declarations) must be entered on an SFD for non-controlled goods.

CFSP final supplementary declarations (FSDs)

AI code: FINSD

FSD is a single item supplementary declaration with CPC 06 19 090 (for customs goods) or 06 49 090 (for excise goods).

In the AI Statement text enter the number of supplementary declarations (excluding FSDs) due for the reporting period and the number actually submitted, for example, if 48 were due but only 45 submitted, insert ‘45/48’. These figures should be separated into supplementary declaration types to differentiate between import and/or removal from warehouse declarations, for example, ‘SDI = 45/48, SDW = 20/20.’

Both SDI and SDW statements must be included.

Where supplementary declarations were also submitted in respect of previous periods insert on the same line the relevant period and number transmitted, for example, if 4 (late) July 2005 supplementary declarations imports were transmitted insert: ‘7/05 = SDI 4’ This declaration would read SDI = 45/48, SDW = 20/20 7/05 = SDI 4.

If no supplementary declarations were submitted during the reporting period enter SDI = 0/0, SDW = 0/0.

Item level documents

Declaration types Screen name EDI data elements
C21, Full, SFDSDISDW and WRD Code, St, Reason, Document Reference, Line, Quantity ITEM-DOC-CODE, ITEM-DOC-STATUS, ITEM-DOC-REASON, ITEM-DOC-REF, ITEM-DOC-PART, ITEM-DOC-QTY

For declarations made using the CFSP preference documents are not required to be attached to the declaration but will be made available at the trader’s local office.

Document codes are mostly set out on screens in a generic structure. For each document code a status code, document reference, part, quantity and reason are entered as required.

UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations identifies what details have to be supplied for each document code along with permitted status codes (see the full list in UK Trade Tariff: document status codes for harmonised declarations) and whether a reason has to be given.

Important and often used documents have specific screen and EDI data element names, as set out below. The document code must also be given on paper declarations.

For other documents enter the relevant document code.

For each document, a status code and a document reference will usually have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document. You don’t have to enter a document reference for some status codes.

Status code

Except for some special purpose document codes (often with data entered in specific elements/fields) a status code will have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document.

A full list of status codes can be found in UK Trade Tariff: document status codes for harmonised declarations.

Reference

Except for some document codes and status values (which are shown in UK Trade Tariff: document status codes for harmonised declarations) a reference is always entered.

Enter code ‘XX’ if the actual goods don’t need the document code or status value and they’re identified by a commodity code that:

  • covers some goods subject to a documentary requirement – for example a licence
  • others that aren’t – known as ‘ex-heading goods’

Part/quantity

Enter the part and quantity as required for the particular document. For example, some licence cover many products each identified by a line number which is declared in the part field.

Reason

Enter a reason if required by the status of the document.

Below are some details of how to declare some common types of documents. Others are detailed in the relevant CPCs in UK Trade Tariff: customs procedure codes.

Customs schemes

Authorisation to use a customs special procedure.

Customs schemes are declared as the document reference for a document declaration using the document code identified in the table below for the scheme.

If 2 procedures apply (for example OPR and IPR) the details for both should be entered.

The supervising office name and address must be declared. Only the name ‘NIRU’ need be entered for a simplified authorisation.

The document reference has the format:

< customs scheme > / < supervising office > / < reference > / < year >

where: < customs scheme > enter the relevant procedure using one of the following codes:

Description Document Code
IP IPR (Inward Processing Relief) C601
OP OPR (Outward Processing Relief) C019
OT OPT (Outward Processing Trade in textiles) Y009
EU End Use Relief N990
TA TA (Temporary Admission) relief N990

< customs schemes > enter the 2 digit year of expiry of authorisation or ‘99’ for a simplified authorisation.

< supervising office > enter the 4-digit Customs Unit code for the supervising office or ‘9999’ for a simplified authorisation.

< reference > enter the 3-digit authorisation reference allocated by the supervising office or ‘999’ for a simplified authorisation;

< year > enter the 2-digit year of expiry of authorisation or ‘99’ for a simplified authorisation.

For example: ‘IP/0120/123/07’ for a full authorisation, ‘OP/9999/999/99’ for a simplified authorisation.

Where the import goods are subject to specific commercial policy measures or these measures are to be applied at the moment of transfer, the words ‘Commercial Policy’ should be entered in the ‘Reason’ field of Box 44 after the Customs Scheme declaration.

Licences

The types of licences that can be declared for imports are identified in the following tables along with the document code (see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations) that must be used to declare the licence.

Department for Business, Enterprise and Regulatory Reform

Licence Type Document Code
Firearms and nuclear materials:

• Open Individual Import Licence
• Specific Individual Import Licence

OIL SIL 9100
Chemical Weapons: pre-cursor chemicals: – Specific Individual Import Licence SIL 9101
Potassium Chloride from Belarus – Open Individual Import Licence AOG D009
Textile Import Licence TEX L079
Chinese non-textile quota licence CNQ L076
All Other Goods (iron and steel surveillance, Chinese non-textile surveillance, Vietnamese footwear) AOG 9005
I004
All Import licences other than those specifically identified by other document codes AOG L079
Relating to certain restrictions on steel products from the Russian Federation AOG L113
Relating to certain restrictions on steel products from Kazakhstan AOG L114
Relating to certain restrictions on steel products from the Ukraine AOG L119
Standard Individual Transshipment Licence SIT 9102
Other Licence, Permit or Certificate OTH 9005

The declaration that the goods are subject to the Open General Import Licence is not required except for sensitive goods as detailed under ‘Status Code’ and ‘Reason’ below (see also UK Trade Tariff: customs procedure codes, box 44, ‘Licence’ codes).

Where a licence waiver is being claimed please enter AC as status code and waiver claimed in Box 44.

Rural Payments Agency (RPA) Common Agricultural Policy (CAP) import licences

An RPA Registration Number should also be given against Box 44 Header AI code ‘RPTID’.

Type Document Code
CAP import licences only CPI L001
Licence of conformity of hemp in accordance with article 5 of Regulation No 1673/2000 (OJ L 193/16) CPI L106

Other government department licences and certificates

Type Document Code
Detonation Resistance Test or HSE Certificate of Exemption HSE 9103
Department of Health document DOH 9005
Common Veterinary Entry Document A (CVEDA) CVD C640
Common Veterinary Entry Document P (CVEDP) CVD N853
CITES
Label
Permit
Notification
ICP C635
C638
C639
Animal Health Certificate:

• Pelts/Leghold traps
• Rabies
• Seals
• Hares
• Pathogens

AHC L125
9116
9118
9119
9120
Common Entry Document (CED) CED N852
Plant Health Certificate (phytosanitary) PHC N851
Forest Law Enforcement Governance and Trade certificate FGT C690
Forestry Commission or SEERAD Quarantine Release Certificate QRC 9115
Conformity Certificate (fruit and veg):

• issued in UK
• issued in another member state
• issued in an approved third country

CON
CEU
CAT
N002
Processing Certificate (fruit & veg) CPR C633
Attestation Document (horticulture and potatoes):

• Control
• Equivalence

ATT C001
C628
Import Waste Permit IWP C650
Ozone Depleting Substance Authorisation IOD L100
Home Office individual import licence for controlled drugs (such as one importer, one consignment) HCA 9113
Home Office open individual import licence for drugs precursor chemicals HOI 9111
Home Office open individual import licence for controlled drugs (such as one importer, multiple consignments) HCC 9114
Home Office individual import licence for drugs precursor chemicals HOB 9112
Illegal, Unreported and Unregulated (IUU) Fishing Regulation Catch Certificate IUU C673
Kimberley Diamond Process Certificate KIM L116
Toothfish Catch Document TFC C641
Other Licence, Permit or Certificate OTH 9005

A licence is declared as a document with the code given in the above tables for the particular licence type being declared.

A status code and a document reference must always be declared. The document reference is currently required when the status identifies that a particular licence should not be supplied (x-series status codes). This is to identify the licence type because the document code is not currently enough to identify other details that can be declared for a document depend on the status and the licence.

Status code

Enter the appropriate status code for the type of licence from the table below (see UK Trade Tariff: document status codes for harmonised declarations for status code definitions). The status must be permitted for the licence type and the commodity.

Electronic Paper (held by Trader): attached Paper (held by Trader): not attached Held by issuing authority
Part attribution, such as licence still valid and will be used in future. EP AP UP IP
Surrendered, such as licence still valid but will not be used in future. ES AS US IS
Exhausted, such as nil balance. EE AE UE IE
Already attributed on simplified declaration. EA JA UA IA
‘Late’ declaration after licence removed from CHIEF. EL
Below de minimus. XB XB XB XB
Waiver claimed. XW XW XW XW
Goods covered by the commodity code don’t require a licence (ex-heading). XX 1 XX 1 XX 1 XX 1

Document Reference

Enter the Document Reference. The Document Reference for a licence is formatted: <country code > < licence type > < licence identifier >.

Don’t enter any separator or space between the 3 parts. The licence identifier is not supplied when the status identifies that a particular licence is not being declared.

< country code > For all UK government department/agency issued licences/AFCs/ permits (including those which were originally issued in another member state but which were subsequently re-issued – including any ‘extracts’ – by a UK government department/agency) enter ‘GB’.

For licences issued in another member state enter the relevant country code, for example for France enter ‘FR’.

< licence type > as identified in the tables above.

< licence identifier > enter the licence identifier allocated by the issuing authority. If the licence does not have a reference enter the title of the licence. A licence identifier is not supplied when the status identifies that a particular licence is not being declared (such as, status code is in the x-series).

Part

Some licences cover many products with each defined as a line. The document part field is used to identify the line number when required. If omitted, it defaults to 1 and the attribution applies to the first (or only) line of the licence.

Quantity

For licences monitored by a quantity enter the quantity in the units specified for the licence (line), for example if the licence (line) is specified in kilograms enter a quantity in (or converted to) kilograms.

Box 46 – statistical value

For licences monitored by value the value (converted into the relevant currency if necessary) declared in Box 46. Statistical value will be used to attribute the licence.

Reason

A reason must be supplied for some status values.

For ex-heading ‘sensitive’ goods (for example those covered by DoTI licences for firearms and nuclear materials), the following must be declared in the ‘Reason’ field: ‘Covered by Open General Import Licence’.

For licences monitored by value the value (converted into the relevant currency if necessary) declared in Box 46. Statistical value will be used to attribute the licence.

Examples

L001- [AE] GBCPI1234567 Q=123.456

L001- [UP] GBCPI ‘eaten by dog – replacement in the post’

Box 45 – adjustment

Declaration types Screen name EDI data element
Full, SDISDWWRD Valn adjt(45) VAL-ADJT-CODE, ITEM-VAL-ADJT

Completion of this box is dependent on the definition in the Tariff (for example CPC, commodity code) or elsewhere (for example licence).

This box has 2 fields – invoice terms to indicate the terms of the invoice price declared in Box 42 and percentage adjustment to declared the percentage adjustment, where necessary, to be applied to the invoice price for the item so that CHIEF can calculate the value for the purposes of ad valorem Customs Duty and/or ad valorem CAP charge.

Invoice terms

Enter ‘M’ and don’t enter a percentage adjustment if:

  • the value for Customs Duty and/or ad valorem CAP charge is not being calculated by CHIEF
  • valuation methods 2, 3, 4(b) or 5, applies

Otherwise enter the appropriate code from the following list:

Description Valuation method
A Pre CIF/DAT invoice price/value 1 or 6
B CIF/DAT invoice price/value or SPV 1 or 6
C Post CIF/DAT invoice price/value 1 or 6
D CIF/DAT duty inclusive invoice price/value 1 or 6
E Post CIF/DAT duty inclusive invoice price/ value 1 or 6
F Pre CIF/DAT selling price 1
G CIF/DAT selling price 1
H Post CIF/DAT selling price/unit price 1 or 4(a)
I CIF/DAT duty inclusive selling price/unit price 1 or 4(a)
J Post CIF/DAT duty inclusive selling price/ unit price 1 or 4(a)
K CFR/CPT invoice price value 1 or 6
L CFR/CPT duty inclusive price 1 or 6

Notes

For this purpose ‘CIF’ means ‘CIF-EU frontier’, which may not be the same as ‘CIF-UK’.

CIF includes goods which are not insured.

Percentage adjustment

In the second field enter any additional percentage adjustment notified to the importer by either Customs Valuation Advisory Section or the local HMRC office. For example:

  • adjustment of 10% = 10
  • adjustment of 12.5% = 12.5

If there is no percentage adjustment, enter ‘0’. For duty inclusive values, codes D, E, I, and J, the percentage adjustment must be ‘0’.

Where a negative percentage adjustment notified to the importer by HMRC is used to calculate the value for duty purposes, a separate worksheet must be attached to the declaration and the relevant calculations included in the total invoice amount and item price, boxes 22 and 42 respectively.

For multi-item declarations, all codes on the declaration must be either pre CIF (codes A and F), CIF (codes B, D, G or I), C and F (codes K or L) or post CIF (codes C, E, H or J). Different terms of trade (Incoterms) cannot be mixed on the same declaration. Where code M is used, it must apply to all items.

Notes on particular codes

If codes A or F are used Box 63 must be completed. Boxes 64-67 may also be completed.

If codes K or L are used Box 66 (or Box 67) must be completed.

If codes B, C, D, E, G, H, I or J are used Box 63 must be left blank.

If codes C or E are used and an addition is required to arrive at the customs value, this must be calculated outside CHIEF and the result shown in Boxes 22 and 42.

If codes D, E, I or J are used then any Anti-Dumping Duty payable outright or on deposit pending the outcome of a claim to exemption (declared by entering code ADD in the rate column of Box 47) must be included in the totals declared in Boxes 22 and 42.

If codes D, E, I or J are used then any provisional Anti-Dumping Duty must however be excluded from the totals declared in Boxes 22 and 42.

Box 46 – statistical value

Declaration types Screen name EDI data element
Full, SDISDW and WRD Stat Value (46) ITEM-STAT-VAL-DC

Where required by the CPC enter the statistical value for the item, in terms of the declaration currency, currently pound sterling (£) (see Box 44 Declaration currency).

For goods subject to ad valorem duty, the value for Customs Duty (as determined in UK Trade Tariff: valuing goods) is to be taken as the statistical value.

For all other goods (such as, goods free from or exempted from duty, including those imported from other member states of the EU, and goods subject to a specific duty), the statistical value is to be determined in relation to the point at which the goods enter the UK. This means that the value must include freight, insurance, commission and all other costs, charges and expenses incidental to the sale and delivery of the goods to the port or place of importation into the UK. Any duty or tax chargeable in the UK is excluded.

When the goods are re-imported after process or repair abroad, the value to be declared must include the cost of the process or repair and the value of the goods when exported.

Box 47 – calculation of taxes

Screen name
Calculation of taxes (47)

CHIEF allows more than one method of payment for a tax type using separate lines, for example, to allow some of the revenue to be paid outright and any revenue in dispute to be secured.

A summary box is provided on all continuation sheets, but it is to be used only on the final continuation sheet on paper declarations to show the total of each duty or tax payable for all the items covered by the declaration and its continuation sheets.

Each tax line requires up to 5 fields (4 on a C21) to be completed. The 5 columns are as follows:

  • type: codes which identify the kinds of duty or tax (Customs Duty, VAT, Excise) being declared – any manual calculations made in conjunction with these codes are to be attached to the declaration
  • tax base: the actual value or quantity on which the tax or duty is to be calculated
  • rate: information about the rate of tax or duty to be applied; codes (see below) which are asterisked don’t apply, but any Customs Duty rate and/or suspension rate code must be entered
  • amount: the actual or potential amount payable
  • MP: the method of payment (for example deferment, security by bond) being adopted

The rules for completing each column are explained below.

Box 47a – type

Declaration types Screen name EDI data element
C21, Full, SDISDW and WRD Type TTY-CODE

Tax Type codes are to be used to identify any taxes to which the goods are actually or, in respect of certain CPCs, potentially liable.

Enter in this column the appropriate code from the list at UK Trade Tariff: Box 47(a) tax type codes.

Box 47b – tax base

Declaration types Screen name EDI data element
C21, Full, SDISDW and WRD Base amount and Base Quantity ITLN-BASE-AMT-DC, ITLN-BASE-QTY

For excisable composites enter the quantity required to be shown against the appropriate tax type code (see UK Trade Tariff: Box 47(a) tax type codes).

CHIEF will normally calculate the tax base from other entered data. The amount in the declaration currency, currently pounds sterling (see Box 44 Declaration currency), should only be entered in the following circumstances:

  • when code ‘M’ has been entered in Box 45 (adjustment), enter the value in accordance with the definitions of value in UK Trade Tariff: volume 1
  • for cigarettes, when the code ‘VRP’ is being entered in the rate column, enter the total UK retail price of the cigarettes

For paper declarations, prefix a quantity with ‘Q’.

Box 47c – tax rate identifier and override code

Box 47c consists of 2 fields, each consisting of 3 characters, as defined below.

Box 47c – field 1: tax rate identifier

Declaration types Screen name EDI data element
Full, SDISDW and WRD Rate TAX-RATE-ID

The tax rate is entered in the first field of Box 47c as specified below for Customs Duty, Excise Duty and VAT tax lines. Otherwise the field is left blank.

1) Customs Duty Tax Line

For a Customs Duty line, enter the duty code and, when required, the suspension code. The duty rate code must occupy the first 2 spaces and the optional suspension rate code must be entered in the third space. If the Customs Duty rate code consists of a single character the second space must be left blank, for example ‘F B’.

a) Duty codes

Code Description
F The goods are liable to duty at the full rate. This includes goods being entered for a Tariff quota relief to which none of the codes below apply
AT A preferential rate of duty is being claimed under another preference agreement between the EU and Turkey on goods which are covered by Forms EUR1 or EUR-MED or by a preferential origin declaration on an invoice or other commercial document.
G A preferential rate is being claimed under the GSP scheme
A A preferential rate is being claimed under another EU preference agreement
U Non imposition of customs duties under the provisions of Customs Union Agreements concluded by the EU for Andorra for all products in Chapters 25- 97 and for San Marino for all products (excluding coal and steel) in Chapters 1- 97 of the UK Trade Tariff.
UT Non imposition of customs duties under the provisions of the Customs Union Agreement concluded by the EU and Turkey for most products (excluding coal and steel and products in Tariff headings 3502, 4501, 5301 and 5302) in Chapters 25-97 of the UK Trade Tariff and for certain products in headings 1704, 1803, 1804, 1805, 1806, 1901, 190211, 190219, 1903, 1904, 1905, 2101, 2102, 2103, 2104, 2105, 210610, 210620, 2202, 2205 which are covered by Forms ATR

When a preference is claimed but is subject to a Tariff Quota (see the UK Trade Tariff), Box 39 must also be completed, unless the goods are also being entered for Customs warehousing in which case the kind of preference to be claimed on removal from warehouse must be stated in Box 44 Item Additional Information under code WHSRP.

b) Suspension codes

When a suspended rate of duty is claimed in accordance with the UK Trade Tariff one of the following codes must be used as a suffix to the Customs Duty rate codes.

Code Description
B If a suspension rate exists for the commodity code for goods from the appropriate country
C Goods intended for use in the construction of aeroplanes of an unladen weight exceeding 15,000kg
D Goods intended for use in the maintenance or repair of aeroplanes of an unladen weight exceeding 15,000kg
H Goods intended for use in the maintenance or repair of aeroplanes and helicopters of an unladen weight exceeding 2,000 kg but not exceeding 15,000kg
J Goods for use in the construction in the Union of aeroplanes or helicopters or in the maintenance or repair of aeroplanes or helicopters constructed in the EU or for use in aeroplanes or helicopters imported duty free.
K Goods subject to end-use other than those covered by C-J above
W Goods subject to suspension with an airworthiness certificate

2) Excise Duty Tax Line

This field is left blank for an Excise Duty tax line except for composite goods and suspension.

Excise Duty codes

Code Description
C For composite goods subject to excise duty, code ‘C’ must appear at the beginning of this field on an Excise Duty type line.
EXL A Customs Duty relief CPC is used and a suspension of Excise Duty on ‘tied’ hydrocarbon oils is also claimed. EXD must be entered as the tax rate override code and 0.00 entered in the amount column.

3) VAT Tax Line

The VAT rate code is entered at the beginning of this field on a VAT tax line.

VAT Rate codes

Code Description
Z The goods are zero rated
S The goods are liable to VAT at the standard rate
L The goods are liable to VAT at the lower rate
E The goods are exempt from VAT
A 5% lower rate for certain goods

Box 47c – field 2: tax rate override code

Declaration types Screen name EDI data element
C21, Full, SDISDW and WRD Ovr TTY-OVR-CODE

The following codes can be used to override CHIEF revenue calculations. The trader calculated amount is entered in Box 47d.

Customs Duty override codes

Code Description
DTY The amount of duty payable is being calculated by the trader (DTI only)
DTA The adjusted amount of duty payable is being calculated by the trader
PDY The potential amount of duty payable as calculated by the trader

Anti-Dumping Duty override codes

Code Description
ADO Anti-Dumping Duty is being calculated by the trader
ADD The Anti-Dumping Duty is being calculated by the trader pending the outcome of claims to exemption or relief (for example by the subsequent production of documents, re- exportation)
ADX Trader claiming outright or provisional exemption from the Anti-Dumping Duty
ADP Provisional Anti-Dumping Duty is being secured by MCD or bankers guarantee
PDY The potential amount of Anti-Dumping Duty is being calculated by the trader

CAP override codes

Code Description
VCL The total amount of Variable Charge (specific element of duty) due is being calculated by the trade

Excise Duty override codes

Code Description
RED Remission of Excise Duty on perfumed spirits claimed
REX The amount of Excise Duty repayable is being calculated by the trader
EXD The Excise Duty payable is being calculated by the trader
ITD The amount of Tobacco Products Duty, which is other than current rate, is being calculated by the trader
MPR An exemption is being claimed from Excise Duty on spirits contained in an imported article, which is recognised by the Commissioners as being used for medical preparations.
TPR The goods are liable to Tobacco Products Duty but relief is being claimed
VRP To declare the total UK retail price of cigarettes has been entered in the tax base column
REM The goods are liable to Excise Duty but remission of spirits duty is being claimed

VAT override codes

Code Description
VAT To declare the amount of VAT calculated by the trader
VAX To claim exemption from payment of VAT

Box 47d – amount

Declaration types Screen name EDI data element
C21, Full, SDISDW and WRD Amount ITLN-DECL-TAX-DC

This box must be left blank when the rate code indicates that no duty or tax is payable.

On paper declarations enter for each line of tax the amount of tax or duty payable, or potentially payable. The amount is to be rounded down to the nearest penny.

When DTI is used CHIEF will calculate the amount due and so the box can be left blank unless Box 45 or the rate column indicates that the calculation is being one outside the system.

Further information about these requirements is contained in Notice 780.

Box 47e – method of payment

Declaration types Screen name EDI data element
C21, Full, SDISDW and WRD MOP MOP-CODE

This column must always be completed for each tax line when tax or duty is either payable or is being secured. For all other lines, it must be left blank.

For SDI and SDW declarations FAS methods of payment are not permitted.

The following codes can be used in conjunction with each other:

  • A, F, N, Q and any security code S to Z
  • D, F, P, Q and any security code S to Z

Excise Duty on certain petrol substitutes cannot be deferred. In these instances a mixture of cash and deferment is allowable.

Enter one of the following codes:

Code Description
A Immediate payment by cash or equivalent (paper declarations)
D Immediate payment debited to FAS account (DTI)
F Deferred payment
G Postponed accounting for VAT approved
N Security by individual cash deposit (MCD cash – paper declarations)
P Security from agent’s FAS account (MCD cash – DTI)
Q Security from deferment account (MCD-deferment)
S Security by individual guarantee
T Security from declarant’s guarantee account
U Security from consignee’s guarantee account (standing authority). Note. Cannot be used if Consignee is declared at item level.
V Security from consignee’s guarantee account (specific authority). Note. Cannot be used if Consignee is declared at item level.
W Security by declarant’s general bond
X Security by consignee’s general bond. Note. Cannot be used if Consignee is declared at item level.
Y Security by ordinary bond
Z Security by undertaking. Note. Prior HM Revenue and Customs (HMRC) authorisation is required to use this code.
Blank No payment due for tax type
  1. If a declaration is processed as a paperless declaration, any authority must be retained at the traders registered premises (for 4 years) and may be subject to audit by customs.
  2. When codes N or P are inserted, a deposit slip (form C&E955) must be attached to the declaration.
  3. When code Q is used deposit slip (form C&E955D) must be attached.
  4. Failure to attach forms C&E955 and C&E955D could result in a delay in any future repayment.

Evidence of VAT paid will normally be issued direct to consignees in the form of a monthly VAT certificate form C79.

A declarant acting on behalf of a consignee may not use the consignee’s guarantee account without being authorised to do so. This authority may be specific (relating to one consignment) and be presented with the declaration, or alternatively may be a standing authorisation, which covers all consignments.

Box 48 -deferred payment

Declaration types Screen name EDI data element
C21, Full, SDISDW and WRD DAN 1 (48) and DAN 2 FIR-DAN-PFX, FIR-DAN, SCND-DAN-PFX, SCND- DAN

The payment of tax and duty (other than excise duty on certain petrol substitutes), may be deferred at importation by consignees and declarants approved by customs for this purpose. All the duty and tax may be deferred to either the consignee’s or the declarant’s account, or alternatively, the charges can be split between the 2 accounts. When payment is being deferred to both the consignee’s and the declarant’s accounts, both deferment approval numbers (DANs) must be entered in this box.

When 2 deferment numbers are present, VAT amounts will be processed against the deferment account for DAN 2. All other amounts deferred will be processed against the deferment account for DAN 1. There is no restriction to which DAN (the consignee’s or the declarant’s) is used for DAN 2 usage.

The deferment approval number(s) entered in this box, (which must belong to the consignee shown in Box 8 and/or the declarant shown in Box 14), must be preceded by a code to indicate which account is being used. Where a declarant is using a consignee’s deferment approval number the code indicates whether a specific or standing authority is held.

The codes are:

Code Description
A Declarant’s account (or account belonging to the trader identified by ‘No’ in Box 14)
B Consignee’s account-specific authority
C Consignee’s account-standing authority
D Consignee’s account (Consignee completing the declaration). Note. Cannot be used when 2 deferment numbers are entered.

Notes

A declarant acting on behalf of a consignee may not use the consignee’s deferment approval number without first being authorised to do so. This authority may either be a ‘specific authority’ which relates to one particular consignment and must be presented to customs with the declaration, or alternatively, a consignee may give a standing authority which covers all consignments (see Notice 101 Deferring duty, VAT and other charges for full details and examples on giving authority to use deferment accounts). If the declaration is processed as a paperless declaration, this authority must be retained at the traders registered premises (for 4 years) and may be subject to audit by customs.

Declarants must not quote third party deferment accounts without first being authorised to do so.

Consignee’s account (codes B, C, D) can only be used if the consignee is identified by a GB EORI number at the header level.

Box 49 – Warehouse

Declaration types Screen name EDI data element
Full, SFDSDISDW and WRD Premise Id (49) PREM-ID

This box must not be completed unless a CPC for warehousing or involving a Free Zone is entered in Box 37. In all other circumstances leave blank.

The warehouse must have been approved by one of the EU member states.

Enter the Identity of the warehouse, which is in 3 parts – Type, Reference and Country code. Don’t enter any separator or space between the 3 parts.

1) Type

Enter, as appropriate one of the following codes:

Warehouse Class Type
Customs warehouses A to E as appropriate, A to E (CCC authorisations) U or R (UCC authorisations)
Excise warehouses Y
Free Zones Z

2) Reference

Enter the reference allocated to the approval by the authorising country. In the UK:

  • customs warehouses have a 7 digit reference
  • excise warehouses have a 13 digit reference
  • the Free Zone is 0000006 – Isle of Man

3) Country code

Enter the country code for the EU country which issued the warehouse reference. For UK warehouses the code is ‘GB’.

An example of a Customs warehouse identity is ‘A1234567GB’. An example of an Excise warehouse identity is ‘YGB00001234567GB’, where:

Y = warehouse type (see table above);

GB00001234567 = 13 character excise warehouse reference; GB = country code.

If the warehouse identity is not a UK allocated code (prefixed by ‘GB’), the premises name and address must be supplied as an AI Statement (see Box 44).

Box 54 – place and date, signature and name of the declarant/representative

Declaration types Screen name EDI data element
C21, Full, SFDSDISDW and WRD None None

Where, as a result of declaration processing, it is determined that customs will accept a declaration without the need for the presentation of the paper copy, the CSP badge/user identity will replace the hand-written signature as the authentication credential for that declaration.

The CHIEF role and location identified by the CSP badge/user identity will determine the liability for all data transmitted in that declaration. In a paperless environment the CSP badge will have the same legal status as the hand-written signature on the paper declaration.

Individual liability will rest with the signatory within the company for the use of that credential (such as the CSP badge/user identity). If there is to be a change of person who will act as signatory, this must be notified immediately to HMRC in writing, whereupon its records will be updated.

Where the declarant is completing the declaration themselves under ‘self-representation’, they shall be liable for the content of all declarations so completed and submitted.

Where the declarant is acting as a ‘direct’ representative, in the name of and on behalf of another person, and is transmitting the declaration under the declarant’s own CSP badge/user identity, the declarant must hold (and be able to produce on request to customs) written authority of their powers to act. Failure to do so will result in liability resting with the representative.

Where an agent delegates the making of a declaration to a sub- agent, and the sub-agent makes the declaration in a ‘direct’ capacity, in the name of and on behalf of the first agent, but using the sub-agent’s CSP badge/user identity as the authentication credential; the sub-agent must hold (and be able to produce on request to customs) written authority of their powers to act. Failure to produce written authority will result in liability resting with the sub-agent.

Where the declarant is acting as an ‘indirect’ representative in his/her own name, but on behalf of another person, both parties accept joint liability for all data transmitted under the CSP badge/user identity. A declarant failing to state the level of representation on the electronic declaration will be deemed to be acting in his/her own name and on his/her own behalf.

Where an agent delegates the making of a declaration to a sub- agent, in an ‘indirect’ capacity on behalf of the first agent (but using the sub-agent’s CSP badge/user identity as the authentication credential), then the sub-agent becomes the customs debtor. The original agent ceases to be a customs debtor because they neither make the declaration nor have responsibility for performing the acts and formalities laid down by customs rules.

The declaration must be signed according to the following rules. If the consignee is:

  • an individual, by that individual or an employee who has been authorised in writing
  • a partnership, by one of the partners, or one of their employees authorised in writing by a partner
  • a company incorporated in the UK under the Companies Acts, by a director or the secretary, or an employee of the company authorised in writing by a director or the secretary
  • a corporation incorporated in the UK by statute, by a person authorised by law to sign for the corporation, or an employee of the corporation authorised in writing by such a person
  • a foreign firm or company, or a corporation incorporated abroad by statute, by a person authorised by the law of the country in which the firm or company, is established

Alternatively the declaration may be signed on behalf of the consignee by any firm, company or individual to whom the consignee has given the authority to act as a declarant for customs purposes. The manner of authorisation is a matter of arrangement between consignees and their declarant but, in giving authority to a declarant, the consignee will be assumed to have given authority to the clerks and servants authorised by the agent to carry out all of the consignee’s customs business. Customs may at any time require evidence that a declarant has been authorised by a consignee to sign declarations on the consignee’s behalf.

Under direct representation enter:

  • the place at which the declaration was made and the date
  • the name of the declarant
  • ‘pp’ or ‘by’ the name of the agent
  • the handwritten signature/or approved electronic equivalent of the person completing the form
  • the full name of the person completing the form
  • the status of the person completing the form (for example director, clerk)

Under indirect representation enter:

  • the place at which the declaration was made and the date
  • the name of the agent
  • the handwritten signature/or approved electronic equivalent of the person completing the form
  • the full name of the person completing the form
  • the status of the person completing the form (for example director, clerk)

In signing Box 54 a legal declaration is being made that the details shown on the form and any continuation sheets are true and complete and that the requirements of any national or EU legislation have been met.

When a SAD partly completed in another member state is being used as the import declaration, the person signing Box 54 is committing themselves to the accuracy of all the information on the form, including that which was already completed when they received the document.

2.3 Value build-up

Value build-up is a facility which, in conjunction with the declared SAD details, allows CHIEF to calculate the value for Customs Duty, when the invoice price is not ‘CIF EU frontier’, and to arrive at the values for VAT, statistical and other purposes. The value build up facility applies to Full, SDISDW and WRD declarations.

Value build-up is only compulsory where the invoice price is not also the basis of value for Customs Duty purposes. Even at those locations its use is optional for goods where the invoice price is the basis of value for Customs Duty purposes.

Additionally, there is the option to use the facility at customs computerised locations to avoid the need to calculate values for DTI traders, and to have computer comparison of declared amounts for traders submitting paper declarations.

When DTI is used, the elements of the value build-up appear as fields on the screen format and print out on the entry acceptance advice. The results of the system’s calculations are printed out on the paper declaration (or have to be entered in the appropriate boxes if the declaration is not printed out by the system).

For paper declarations the information must be declared on a separate document (form C89), but the person making the declaration must also calculate the values themselves and enter them in the appropriate places on the declaration (Box 46 in Box 22 (Total amount invoiced) and Box 47) before presentation to customs.

At all customs computerised locations value build-up is not required when the value is calculated manually and the trader’s own worksheet is being attached to the declaration (Boxes 46 and 47).

The following directions must be followed when value build-up is used.

Box 61 – airport of loading

Declaration types Screen name EDI data element
Full, SDISDW and WRD Airport of loading (61) FARP-CODE

This box must not be completed for goods which have been entered under SPV (see Box 43 notes).

When goods are imported by air into the UK, that part of the air transport costs covering the distance flown inside the EU is excluded from the value for duty. CHIEF calculates the appropriate deduction, excludes it from the customs value for duty but includes it in the value for VAT.

This box is to be completed only when a deduction of air transport costs is being claimed for goods arriving by air in the UK direct from non-EU airports (see section 46 of Notice 252). This box must not be completed where the customs value has been shown in Box 22.

Enter the 3-alpha IATA airport code shown on the air waybill, unless the flight was from an airport in an overseas department of an EU country (for example Martinique). In these cases, enter code 999 in this box and the full amount of the air transport costs between the overseas department of the EU country and the UK in Box 62 (air transport costs). Where the goods were shipped from an airport not listed in section 46 of Notice 252, if the 3-Alpha IATA code for the airport is not one of those shown in Notice 252, the code of the nearest listed airport must be used. Where no separate airports are listed for a country of departure code AOA should be used.

Box 62 – air transport costs

Declaration types Screen name EDI data element
Full, SDISDW and WRD Air transport costs (62) ATRPT-COST-AC

This box must not be completed for goods which have been entered under SPV (see Box 43 notes).

This box is only to be completed when Box 61 has been completed.

Enter those charges relating to the air transport of the goods which represent the freight charges only. Don’t include items like the handling charges or agency fees.

Charges must be expressed in the currency shown on the air waybill and this must be the same currency as is used for any charges shown in Box 63.

Box 63 – AWB/freight charges

Declaration types Screen name EDI data element
Full, SDISDW and WRD AWB/Freight charges (63) FRGT-CHGE-CRRN, FRGT-CHGE-AC

Where all items on the declaration are entered under SPV, this box should be left blank.

This box should not to be completed when freight charges have been included in the invoice amount (like boxes 22 and 42). In this case, the adjustment code (Box 45) indicates that:

  • the invoice price is either CIF or post-CIF (codes B, C, D, E, G, H, I, or J)
  • a manual calculation of Customs Duty (code M) is being undertaken

If this box is completed CHIEF will include the charges in its calculation of the customs and other values abated by any air transport deduction arising from the information declared in boxes 61 and 62.

Enter in the first subdivision the code from country and currency codes for the currency the charges are being declared in. This must be the same currency as was used to declare any air transport costs in Box 62.

Enter in the second subdivision the total amount of freight charges to no more than 2 decimal places. The charges may be entered in the currency shown on the commercial transport documents but the appropriate currency code from the list in country and currency codes must then be shown in the first subdivision of this box.

For goods imported by surface transport (land or sea) when the freight charge includes the cost of transport within the EU (which is not part of the value for Customs Duty), any deduction necessary to arrive at the dutiable element (meaning the costs incurred for transport outside the EU) must be made before the box is completed so only the dutiable element is declared. For VAT the non-dutiable element must be added back into Box 68.

Box 64 – freight apportionment indicator

Declaration types Screen name EDI data element
Full, SDISDW and WRD Freight apport ind (64) FRGT-APRT-CODE

For multi-item declarations CHIEF divides any freight charges (boxes 62, 63 and 68) between the items in proportion to their value or gross weight according to the declarant’s choice.

If the charges are to be apportioned according to the value of the goods, this box must be left blank. If the charges are to be apportioned according to the weight of the goods, enter ‘1’ in this box. In addition enter the gross weight of each item in Box 35 (gross mass).

Box 65 – discount

This box should not be completed for goods which have been entered under SPV (see Box 43 notes).

This box may be used to declare an allowable cash discount (See Notice 252 paragraph 3.16(d)) from the total invoice price shown in Box 22. It must not be used when:

  • the customs value is declared in Box 22

When Box 45 indicates that:

  • a selling price is being used as the basis of customs valuation (like codes F, G, H, I or J have been entered)
  • a manual calculation of customs value (code M) is being undertaken

CHIEF applies the discount to the total invoice price declared in Box 22 to arrive at a net amount. For multi-item declarations it divides the discount between the items in proportion to the value of the items.

The discount may be declared either as an actual amount or as a percentage of the total invoice price in Box 22 – see below.

Box 65(a) – discount amount

Declaration types Screen name EDI data element
Full, SDISDW and WRD Discount amount (65a) INV-DAMT-CRRN, INV-DAMT-AC

If the amount is being declared, enter in the first subdivision the code from country and currency codes for the currency in which the amount is being declared. In the second subdivision of box 65(a), enter the amount of the discount to no more than 2 decimal places.

Box 65(b) – discount percentage

Declaration types Screen name EDI data element
Full, SDISDW and WRD Discount percent (65b) INV-DPCT

If the discount is expressed as a percentage enter this figure in Box 65(b), for example 2.5 if the rate is 2.5%.

Box 66 – insurance

Declaration types Screen name EDI data element
Full, SDISDW and WRD Insurance amount (66) INS-AMT-CRRN, INS-AMT-AC

This box is used to declare the amount of insurance being paid to cover the transport of the goods, such as to cover the value of the goods plus the cost of their transport taking any other charges or deductions (as declared in Box 67) into account. It must be completed, if additional insurance has been arranged by the buyer, and that cost is not included in any other box.

If the box is completed, CHIEF will include the insurance in its calculation of the value. For multi-item declarations CHIEF will divide the calculated insurance between the items in proportion to the value of the items.

Enter in the first subdivision the code from country and currency codes for the currency in which the insurance is being declared.

Enter in the second subdivision the amount of insurance being paid, to no more than 2 decimal places.

Box 67 – other charges/deductions

Declaration types Screen name EDI data element
Full, SDISDW and WRD Other chrgs/dedctns (67) OCD-CRRN, OCD-AC

This box need not be completed:

  • for goods which have been entered under SPV (see Box 43 notes)
  • when other charges/deductions have been taken into account when declaring the total invoice price (Box 22)

To arrive at the customs value CHIEF adds the amount to the other elements of the value, except when the code declared in Box 45 indicates a post CIF price (like codes C, E, H or J have been entered in that box) in which case the amount will be deducted. Where an addition has to be made to a post CIF invoice or selling price it must not be declared here, but should be included in the amounts entered in Boxes 22 and 42.

For multi-item declarations, CHIEF divides the charges/deductions entered in this box between the items in proportion to the value of the items.

If separate amounts are to be both added and deducted, this box should not to be used. The customs value must be separately calculated and declared in Box 42, the manual calculation being attached to the declaration.

Enter in the first subdivision the code from country and currency codes for the currency in which the amount is being entered.

Enter in the second subdivision any other charges or allowable deductions, to no more than 2 decimal places to be taken into account when calculating the value for customs or other purposes.

Box 68 – adjustment for VAT value

Declaration types Screen name EDI data element
Full, SDISDW and WRD Vat val adjt (68) VAT-ADJT-CRRN, VAT-ADJT-AC

CHIEF calculates the value for VAT by adding any duties, levies or additional costs to be included in the VAT value, to the value declared in Box 22. This box must only be used when there are any additional costs, not included in the total invoice value (Box 22) which need to be added to arrive at the value for VAT, for example freight charges covering transport within the EU (see Notices 252 and Notice 702).

If the value for VAT is less than CHIEF would normally calculate for Customs Duty purposes, the amount of VAT payable must be calculated manually. The code ‘VAT’ is to be entered in the rate column of Box 47 followed by the calculated payment due in the amount column.

Enter in the first subdivision the code from country and currency codes for the currency in which the amount is being declared.

Enter in the second subdivision the amount of the additional charges to no more than 2 decimal places.

For multi-item declarations the adjustment for VAT value is apportioned as specified by the freight apportionment indicator (Box 64).’

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