General notes on reading data element completion rules

Data element overview table

The table shown, at the start of each data item, identifies in column:

1. Which types of clearance request require the completion of the data element (declaration categories)
2. The number and type of characters allowed in the field (field format)
3. The number of times the data element may be used at header level (Number of occurrences at header level)
4. The number of times the data element may be used at item level (Number of occurrences at item level)

For example:

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	a2	1x	99x

Declaration categories

The data element completion rules provided in this document indicate for which types (categories) of clearance requests the data element is required, for example, data element 1/1 needs to be completed for category: C21 Imports (C21i)

The table below explains which declaration categories there are for import C21 customs clearance requests:

Declaration Categories	Description
C21i	(Air) Port Customs Clearance Request – Imports
C21i EIDR NOP	(Air) Port Customs Clearance Request – Imports released using Entry in Declarants Records (EIDR) where the C21 is also used to provide the Notification of Presentation (NOP). The C21i EIDR NOP data set should only be used for inventory releases where a procedure code from the UK Trade Tariff, CDS, Volume 3, Imports Tariff, Appendix 1 is used. It must not be used for inventory releases using a Procedure Code from this Tariff (procedure codes commencing with 00).

Appendix 23: Declaration Category Data Sets provides a detailed breakdown of the specific data elements needed for each Declaration Category.

There are separate tables in Appendix 23 for the C21i and C21i EIDR NOP data sets.

The tables in Appendix 23 also provide a cross reference from the new element data number to the previous SADH box reference number for correlation purposes.

The data set tables in Appendix 23 also state whether the data element is mandatory in all cases, optional for the declarant or dependant on the circumstances being declared.

Field format

The column showing field format in the table at the start of each data element indicates the requirements for the data type and the data length. The codes for the data types are as follows:

• a: alphabetic
• n: numeric
• an: alphanumeric

The number following the code indicates the admissible data length.

The following further rules apply:

• if there are no dots between the character type indicator and the length of the field indicator, then the data element has a fixed length and the full number of characters must be completed. For example: a2 indicates that 2 alpha characters must be used.
• the optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. For example: an..4 indicates that a up to 4 alpha numeric characters may be used
• a comma in the data length means that the data element can include decimals, the digit before the comma indicates the total length of the data element. The digit after the comma indicates the maximum number of digits that may be used after the decimal point.

For example, n16,2 means the maximum field length is 16 digits of which two may be decimal places.

• therefore, if using 2 decimal places a maximum of 14 digits may be declared prior to the decimal place
• if you are not declaring any decimal places, the full 16 digits may be used to indicate the whole number
• you cannot declare 16 digits plus 2 decimal places

Examples of field lengths and formats:

• a1: 1 alphabetic character, fixed length
• n2: 2 numeric characters, fixed length
• an3 3 alphanumeric characters, fixed length
• a..4: up to 4 alphabetic characters
• n..5: up to 5 numeric characters
• an..6: up to 6 alphanumeric characters
• n..7,2: up to 7 numeric characters in total including maximum 2 decimal

Where the field specifies Alpha characters only, it must be completed in upper case. For example ‘Field Length a2’ to be completed in capitals, for example, GB.

Data groups

Within the Union Customs Code (EU Reg. No 952/2013 (UCC)) the data elements are grouped into sections:

Group	Description
1	Message information (including Procedure Codes)
2	References of messages, document, certificates and authorisations
3	Parties
4	Valuation information and taxes
5	Dates, times, periods, places, countries and regions
6	Goods identification
7	Transport information (modes, means and equipment)
8	Other data elements (statistical data, guarantees and tariff related data)

Each data element will begin with the number of the data group it belongs to, for example, exporter, which is included under ‘Data Group 3: Parties’ begins with number 3. Its data element number is DE 3/1.

Navigating the CDS tariff customs clearance request completion rules:

When completing a CDS customs clearance request, it is recommended that you:

• begin with the relevant declaration category table in Appendix 23 for the type of clearance request being made, for example, Appendix 23A: Declaration Category Data Sets C21i for an import Customs Clearance Request (C21i).
• the [UK Trade Tariff, Volume 2]](https://www.gov.uk/trade-tariff) should then be consulted to find the commodity code for the goods
• identify whether any documents specified against the commodity code require pre-clearance control. Where pre-clearance documentary controls, such as licences or certificates require endorsement prior to the release of the goods, (for example, animal health are required,) then an 8-digit commodity code must be declared in data element 6/14
• the commodity code will also specify what the duty and VAT rates apply to the goods. Where revenue has to be paid or secured using the C21, use these rates to manually calculate the tax line information to be declared in data elements 4/3 to 4/8
• the Index lists for the 4-digit Procedure Codes in DE 1/10: Inventory: customs clearance request for imports should then be used to identify the appropriate procedure code to be declared in DE 1/10 for the treatment or use to which the goods will be released
• see the UK Trade Tariff, CDS Volume 3 C21 Customs Clearance Request Completion Guide – Inventory Imports, for rules on whether the standard Procedure Codes from the UK Trade Tariff, CDS Volume 3 or the Procedure Codes specified in this inventory tariff should be used
• the Index Lists for the Additional Procedure Codes in DE 1/11: Additional Procedure Codes should be used to identify any supplementary conditions that apply to the intended usage for the goods
• see the UK Trade Tariff, CDS Volume 3 C21 Imports Declaration Completion Guide, DE 1/11, for rules on whether the standard Additional Procedure Codes from the UK Trade Tariff, CDS Volume 3 or the Additional Procedure Codes specified in this inventory tariff should be used
• Appendix 4: DE 2/2: Additional Information Statement Codes should then be examined to identify any additional information to be declared, as defined in the procedure and Additional Procedure Code completion instructions and the [UK Trade Tariff, Volume 2]](https://www.gov.uk/trade-tariff) (commodity and procedure code specific requirements)
• Appendix 5: DE 2/3: Documents and Other Reference Codes should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to import the goods
• the main UK Trade Tariff, CDS Volume 3 C21 Imports Declaration Completion Guide should then be used, in conjunction with the additional completion instructions provided in appendices 1 and 2 to complete the customs clearance request according to the commodity code and procedures to be used
• the clearance request should be completed with continued reference to the appropriate appendices (see the Appendices Index list for details) for the specific data element to identify any specific codes to be used, such as tax types and country codes

Data element completion rules

Group 1: Message information (including Procedure Codes)

DE 1/1 Declaration type (Box 1: Declaration First Subdivision)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	a2	1x	NA

This data element is mandatory.

All declaration categories

Enter the type of clearance request as follows:

Code	Type of clearance request
IM	For trade with countries and territories situated outside of the Customs Territory of the Union. For placing non-Union goods under a customs procedure in the context of trade between Member States.
CO	Union goods being declared are from, or for dispatch to, a Special Fiscal Territory of the EU or a country with which the EU has formed a Customs Union.

Notes

DE 1/1 must be left blank on paper clearance request continuation sheets when used.

DE 1/2 Additional Declaration Type (Box 1: Declaration Second Subdivision)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	a1	1x	NA

This data element is mandatory.

All declaration categories

Used to indicate both the type of clearance request and if the goods have arrived or not at the goods location. For electronic clearance requests the code used must be consistent with the CDS transaction being used.

Code	Type of clearance request	Goods arrived or not
J	C21i or C21i EIDR NOP	Goods arrived
K	C21i or C21i EIDR NOP	Goods not arrived

The data sets detailed in Appendix 23 should be used for the customs clearance request where Appendix 1: DE 1/10 Procedure Code completion rules indicate J or K must be used in DE 1/2. This applies for the entirety of the UK Trade Tariff, CDS Volume 3, Appendix 1: DE 1/10 Procedure Code covering imports, exports and inventories.

Notes

DE 1/2 must be left blank on paper clearance request continuation sheets when used.

DE 1/6 Goods Item Number (Box 32: Item Number)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	n..3	NA	1x

This data element is mandatory.

C21i EIDR NOP

For EIDR NOP purposes a single goods item is defined as goods requesting release as a single consignment to a single customs procedure, for instance, goods destined to be delivered to the same customs warehouse. However, goods destined for release direct to free circulation would be classed as a separate goods item.

All declaration categories

Each customs clearance request may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’.

DE 1/8 Signature/authentication (Box 54: Place and date, signature and name of the declarant or representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..35	1x	NA

All declaration categories

Paper clearance requests

Where paper-based clearance requests are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the clearance request which is to remain at the office of import, followed by the full name of that person. Where that person is not a natural person, the signatory should add his capacity after his signature and full name.

In signing DE 1/8, 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 Union legislation has been met.

Electronic Clearance Requests

Where, as a result of declaration processing, it is determined that customs will accept a clearance request without the need for the presentation of the paper copy, the user identity used to lodge a clearance request with CDS will replace the hand-written signature as the authentication credential for that clearance request.

The CDS role identified by the user identity will determine the liability for all data transmitted in that clearance request. In a paperless environment the user identity will have the same legal status as the hand-written signature on the paper clearance request.

Individual liability will rest with the signatory within the company for the use of that credential (for instance, the 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

Notes

Authorised signatories

The clearance request must be signed according to the following rules. If the importer 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 clearance request may be signed on behalf of the importer by any firm, company or individual to whom the importer has given the authority to act as a declarant for customs purposes.

The manner of authorisation is a matter of arrangement between importers and their declarant but, in giving authority to a declarant, the importer will be assumed to have given authority to the clerks and servants authorised by the agent to carry out all of the importer’s customs business.

Customs may at any time require evidence that a declarant has been authorised by an importer to sign clearance requests on the importer’s behalf.

Use of representatives or agents to submit the clearance request on the importer’s or legal declarant’s behalf:

Article 5(15) of Council Regulation EU) No. 952/2013 (Union Customs Code (UCC)) defines the legal declarant as:

• the person lodging a customs clearance request in his or her own name or the person in whose name such a clearance request is lodged

Where the legal declarant (for example importer) is completing the clearance request themselves under ‘self-representation’, they shall be liable for the content of all clearance requests so completed and submitted.

Article 18 of EU Reg. No. 952/2013 (UCC) permits customs representatives to be appointed to act on another person’s behalf. This representation may be:

• Direct: the representative acts in the name and of behalf of the other person. The liability rests with the original party (usually the importer). This is dependent on the representative holding appropriate evidence of their empowerment to act on behalf of the original party and can demonstrate that the original party’s instructions have been followed
• Indirect: the representative acts in their own name but on behalf of another person. The liability is held jointly and severally between both parties

Article 5(6) of EU Reg. No. 952/2013 (UCC)) defines a representative as:

• any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities.

Direct representation

Where the representative or agent is acting as a ‘direct’ representative, in the name of and on behalf of another person and is transmitting the clearance request under the representative’s or agent’s own user identity, the representative or agent 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.

In this example, the representative’s details would be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. The representative status declared in DE 3/21 would show Direct, code ‘2’.

Direct representation and sub-agents:

Where a representative or agent delegates the making of a clearance request to a sub-agent, and the sub-agent submits the clearance request on behalf of the first agent but using the sub-agent’s user identity as the authentication credential; the sub-agent must hold (and be able to produce on request to customs) written authority to act and the instructions provided for the completion of the clearance request’s particulars.

Failure to produce written authority will result in liability resting with the sub-agent. The sub-agent must be declared in DE 3/18 (Declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.

The representative, originally contracted to complete the customs clearance request and formalities on behalf of the importer must be declared as the representative on the clearance request and appear in DE 3/19 or 3/20 (representative’s identity).

The representative status declared in DE 3/21 indicates the relationship between the representative and the importer, not the sub-agent and any other party. The representative retains responsibility for ensuring the clearance request is made in accordance with the instructions provided by the importer.

Indirect representation

Where the representative or agent is acting as an ‘indirect’ representative in their own name, but on behalf of another person, both parties accept joint liability for all data transmitted under the user identity. A representative or agent failing to state the level of representation on the electronic clearance request will be deemed to be acting in their own name and on their own behalf.

In this example, the representative’s details would be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. The representative status declared in DE 3/21 would show Indirect, code ‘3’.

Indirect representation and sub-agents:

Where a representative or agent delegates the making of a clearance request to a sub- agent, in an ‘indirect’ capacity on behalf of the first agent (but using the sub-agent’s user identity as the authentication credential), then the sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.

The representative, originally contracted to complete the customs clearance request and formalities on behalf of the importer must be declared as the representative on the clearance request and appear in DE 3/19 or 3/20 (representative’s identity).

The representative status declared in DE 3/21 indicates the relationship between the representative and the importer, not the sub-agent and any other party.

The representative retains joint and several liability with the importer for the customs debt.

DE 1/9 Total Number of Items (Box 5: Items)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	n..3	1x	NA

This data element is mandatory.

C21i EIDR NOP

For EIDR NOP purposes a single goods item is defined as goods requesting release as a single consignment to a single customs procedure, for instance, goods destined to be delivered to the same customs warehouse.

However, goods destined for release direct to free circulation would be classed as a separate goods item.

All declaration categories

Each Customs Clearance Request may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’.

DE 1/10 Procedure (Box 37: Procedure)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an4 Requested procedure code: an2 + Previous procedure code: an2	NA	1x

This data element is mandatory.

The DE 1/10 Procedure Codes detailed in Appendix 1 of this Tariff may only be used where no other procedure code specified in the UK Trade Tariff, CDS, Volume 3, Imports Tariff applies.

Declaration category C21i EIDR NOP

The Procedure Code used in data element DE 1/10 must be selected from the procedure codes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes from the UK Trade Tariff, CDS Volume 3, Imports Tariff where they are being released direct to a customs procedure or use.

C21i EIDR NOP is used to release goods at an inventory linked location. It also acts as the Notification of Presentation (NOP) under the EIDR process.

See section 9.3.1 of the UK Trade Tariff, CDS Volume 3, Inventory for further information.

The procedure codes listed in this inventory tariff may only be used on a C21i EIDR NOP where:

• the goods are being moved from one Member State to another and have already been released to a customs procedure in the other Member State or
• they are being moved from the border to an inland CFSP designated premises as a Movement in Temporary Storage (MiTS).

The C21i EIDR NOP should be completed to match the details recorded in the EIDR authorised parties’ records. A supplementary declaration must be completed and submitted in accordance with the normal rules unless a waiver applies.

The 4-digit Procedure Code is made up using:

• the first and second digits indicate the customs procedure or use to which the goods are being released, for example 40 indicates a customs clearance request is being made for goods declared in the EIDR records to free circulation
• the third and fourth digits will indicate the previous procedure under which the goods were placed, for example 00 indicates the goods have not been subject to any previous procedure

Declaration Category C21i

The Procedure Code used in Data Element DE 1/10 must be selected from the procedure codes in DE 1/10: Inventory: customs clearance request for imports from the UK Trade Tariff, CDS Volume 3, Inventory Tariff. These procedure code will all commence with the digits ‘00’. No other procedure codes should be used with this declaration category.

The 4-digit Procedure Code is made up using:

• the first and second digits 00 indicate a customs clearance request
• the third and fourth digits will indicate the type of customs clearance request being made, for example 06 indicates the request for the release of goods subject to the transit procedure

All declaration categories

Enter the appropriate (4-digit) Procedure Code from those detailed in DE 1/10: Inventory: customs clearance request for imports.

Use the Procedure Code index lists and their completion notes to help you identify the correct code to use and for guidance on how to complete the clearance request.

Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.

The use of a Procedure Code in this data element constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):

• Council Regulation (EU) 952/2013
• Commission Delegated Regulation (EU) 2015/2446, and
• Commission Implementing Regulation (EU) 2015/2447

Will be complied with and binds the legal declarant accordingly.

The use of a Procedure Code is an undertaking by the importer or representative to pay to the Commissioners of HMRC immediately, on demand, any duties or other charges due in respect of the goods in question if the conditions of the specific procedure are not met.

Representatives or agents must have prior written approval from the legal declarant (holder of the procedure) to enter goods to a specific procedure on their behalf and must ensure a copy of the clearance request is returned to the holder of the procedure.

Notes

For goods being entered to a warehouse or removed from a free zone

All the goods on a clearance request related to (re)import to warehousing or free zones must be entered to the same warehouse or removed from free zone (declared in DE 2/7 (Identification of Warehouse)).

DE 1/11 Additional Procedure Code (Box 37: Procedure)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an3 Union codes: a1 + an2 OR National codes: n1 + an2	NA	99x

This data element is mandatory.

The DE 1/11 Additional Procedure Codes detailed in Appendix 1 of this Tariff may only be used where no other additional procedure code specified in the UK Trade Tariff, CDS, Volume 3, Imports Tariff applies.

Declaration Category C21i EIDR NOP

The Additional Procedure Code used in Data Element DE 1/11 must be selected from the procedure codes in Appendix 2: DE 1/11: Additional Procedure Codes from the UK Trade Tariff, CDS Volume 3, Imports Tariff where they are being released direct to a customs procedure or use.

An index list and individual completion notes for the Inventory Imports Additional Procedure Codes may be found in the UK Trade Tariff, CDS Volume 3, Imports Tariff Appendix 2A: DE 1/11: Additional Procedure Codes: Import customs clearance requests.

The additional procedure codes listed in this inventory tariff may only be used where:

• the goods are being moved from once member state to another and have already been released to a customs procedure in the other Member State or
• they are being moved from the border to an inland CFSP designated premises a movement in temporary storage

The C21i EIDR NOP should be completed to match the details recorded in the EIDR authorised parties’ records. A supplementary declaration must be completed and submitted in accordance with the normal rules unless a waiver applies.

Declaration Category C21i

The Additional Procedure Code used in data element DE 1/11 must be selected from the Additional Procedure Codes in Appendix 2A: DE 1/11: Additional Procedure Codes: Import customs clearance requests from the UK Trade Tariff, CDS Volume 3, Inventory Tariff. These Additional Procedure Codes will all commence with two numerical characters.

All declaration categories

Enter the appropriate (3 digit) Additional Procedure Code from Appendix 2A: DE 1/11: Additional Procedure Codes: Import customs clearance requests, using the relevant Additional Procedure Code index list and completion notes to help you complete the clearance request.

Up to 99 Additional Procedure Codes may be declared against each goods item in DE 1/11.

Declarants must follow the guidance on code compatibility in the UK Trade Tariff, CDS Volume 3, to prevent incompatible codes being declared, which will result in the rejection of a clearance request.

The use of an Additional Procedure Code in this data element constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):

• Council Regulation (EU) No. 952/2013
• Commission Delegated Regulation (EU) No. 2015/2446 and
• Commission Implementing Regulation (EU) No. 2015/2447

Will be complied with and binds the legal declarant accordingly.

The use of an Additional Procedure Code is an undertaking by the importer or representative to pay to the Commissioners of HMRC immediately, on demand, any duties or other charges due in respect of the goods in question if the conditions of the specific procedure are not met.

Representatives or agents must have prior written approval from the legal declarant (holder of the procedure) to enter goods to a specific procedure on their behalf and must ensure a copy of the clearance request is returned to the holder of the procedure.

Notes

For goods being entered to a warehouse or removed from free zone:

All the goods on a clearance request related to (re)import to warehousing or free zones must be entered to the same warehouse or removed from free zone (declared in DE 2/7 (Identification of Warehouse)).

Group 2: References of messages, document, certificates and authorisations

DE 2/1 Simplified Declaration or Previous Documents (Box 40: Declaration/ Previous Document)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	Document category: a1 + Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..3	9999x	99x

This data element is mandatory.

For import inventory linked locations

The Inventory Reference Number (UCN) must be declared in DE 2/1 using the Document Category ‘Z’, followed by Previous Document Type code ‘MCR’.

All declaration categories

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

The completion of a DUCR is only mandatory at imports for customs clearance requests where the goods are to be declared using EIDR or they are subject to a Procedure for Electronic Application for Certificates (PEACH) licence control.

The DUCR must be declared in DE 2/1 using the Previous Document Type codes ‘DCR’.

A previous declaration, or document, is identified by category, type, reference and the goods item number. The goods item number element in DE 2/1 may be omitted where the previous document comprised a single goods item.

On paper clearance requests the details are separated with a dash in the format (category-type-reference-goods item no. (for example, Z-380-12345-1).

The Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes give guidance on the codes expected to be used in specific circumstances for the procedure concerned.

They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 3: DE 2/1: Previous Document Codes.

Each code to be declared in DE 2/1 is made up of four components:

It consists of an alphanumeric (an..42) code.

First component: Document Category (a1)

The first component (a1) consists of a letter and is used to distinguish between the three categories mentioned below:

• the declaration for temporary storage represented by ‘X’
• the previous document, represented by ‘Z’.

Second component: Previous document type (an..3)

The second component (an..3), consists of a combination of either digits or letters, or both, serves to identify the type of document:

• choose the appropriate code from the list in Appendix 3: DE 2/1: Previous Document Codes.

For example, code: MRN (to represent the transit declaration ref no.).

Third component: Previous document reference (an..35)

The third component (an..35) represents the data needed to recognise the document. Enter:

• the identification number or another recognisable reference of the document

For example, the MRN of the transit declaration.

Fourth component: Goods item identifier (n..3)

The fourth component (n..3) is used to identify which item of the previous document is being referred to:

• the goods item number on the summary declaration, temporary storage declaration, transit declaration or other previous document
• this should be separated from the document reference number by ‘-‘

For example: 2 (to identify that this reference refers to the second item on the previous document).

Where the previous document referred to contained only a single goods item, this component may be left blank.

Notes

DUCR Completion Rules for EIDR goods being released on a customs clearance request:

A DUCR and the optional part must be unique and should comply with the rules and format as detailed in the ‘Recommended Format of the DUCR’ section below.

The declaration of a DUCR is mandatory for EIDR NOP clearance requests. The same DUCR must be supplied on all linked declarations, for example, customs clearance request with any supplementary declaration.

It is important that simplified procedure traders enter their own declaration UCR numbers (DUCRs) into DE 2/1 Simplified Declaration or Previous Document (third component using previous document type code ‘DCR’) as these are used to provide the audit trail between the customs clearance request (EIDR NOP entry), any linked supplementary declarations and any commercial documents.

The DUCR is the main reference to the CDS declaration for simplified procedures purposes and can incorporate commercial references so that there is a single reference for accessing all related information in trade and customs computer systems. The DUCR must contain the EORI number of the simplified procedures authorised trader.

Recommended format, where required, of DUCR for all customs clearance requests:

The recommended format of the DUCR reference number in the UK is the WCO format, which is created from the following components:

• ‘Year’ – is the year in which the DUCR was allocated. For example, ‘9’ if allocated in 2009, ‘0’ if allocated in 2010 and ‘1’ if allocated in 2011. Therefore, for the year 2009, ensure the year component of the DUCR entered onto the Procedure for Electronic Application for Certificates (PEACH) advance notification contains the single ‘9’ digit and not ‘09’. In 2010, enter the year as a single ‘0’ digit and not ‘10’
• ‘Country’ – is the country where the DUCR was allocated.
• ‘EORI’ – is the identity of the trader as known to HMRC. In the UK this is the 12-character EORI number. This must be the EORI number of the simplified procedures authorised trader
• ’-‘ – is a dash.
• ‘Reference’ – is a unique series of characters that the trader, whose EORI number is included in the DUCR, devises and which provides an audit trail within traders’ commercial records. This component of the DUCR is restricted to numbers, upper case letters and certain special characters

An example DUCR is as follows: ‘7GB000000000000-12345’

This example DUCR would have been issued in 2017, in the UK, for an EORI number ‘000000000000’, and with a trader reference number of ‘12345’.

DE 2/2 Additional Information (Box 44)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	Coded version (Union codes): n1 + an4 OR (National codes): a1 + an4 OR Union or National code followed by a free text information: an..512 (Imports)	NA	99x

The data element must be completed when an Additional Information (AI) statement is required.

All declaration categories

Enter either any Union or National code, or both, which apply followed by any free text information for the Additional Information (AI) code as required. See Appendix 4: DE 2/2: Additional Information Statement Codes for details of the codes which may be used, including any additional free text information which may be required by the specific AI codes.

Up to 99 AI codes can be declared at item level in DE 2/2.

Where a single goods item comprises of both Union and National AI codes declared in DE 2/2, any Union codes (beginning with a number) must be declared first.

The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the AI codes expected to be used in specific circumstances for the procedure concerned.

They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 4: DE 2/2: Additional Information Statement Codes.

DE 2/3 Documents produced, certificates and authorisations, additional references and DE 8/7 Writing off (Box 44)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	Document type (Union codes) a1 + an3 + OR (national codes): n1 + an3 + Document identifier and part: an..35 + (document identifier: an..30, part: an..5) Document Status: a2 + Reason: an..35 + Issuing authority name: an..70 + Date of validity: n8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6	NA	99x

This data element must be completed when an authorisation or document is required to release the goods from the border.

For example:

• an authorisation is required to release the goods using EIDR, or
• the goods are being released using an ATA carnet and the carnet requires endorsement

All declaration categories

Enter any Union and/or National codes which apply followed by any additional details required by the specific code.

The UK Trade Tariff, will identify any specific measures and document codes which may be required by goods declared in DE 6/8.

Appendix 5: DE 2/3: Documents and Other Reference Codes contains details of all reference codes which may be declared in this data element, a description of their usage and provides guidance on the details to be declared against each code.

The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the document codes expected to be used in specific circumstances for the procedure concerned.

They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 5: DE 2/3: Documents and Other Reference Codes.

Where a single goods item comprises of both Union and National codes declared in DE 2/3, any Union Codes (beginning with a letter) must be declared first.

This data element can only be declared at item level.

Up to 99 documents produced, certificates, authorisations and additional reference codes can be declared in DE 2/3 for each goods item.

Each document type code has eight components: not all components are mandatory for all document codes.

First Component: Document Type Code (an4) mandatory for all document codes declared

The first component is a 4 figure Document Type Code. See Appendix 5: DE 2/3: Documents and Other Reference Codes for a list of document codes which should be declared in specific circumstances.

The Document Code appendix should be read in conjunction with Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for information on which Document Codes should be declared in order to use specific customs procedures.

Second Component: Document Identifier and Part (an..35), see additional notes on the second components format for licences in the section below

The second component comprises of two sub-components.

Sub-component 1: Document Identifier (an..30) mandatory for all document codes declared

This sub-component is the document identifier. This is the reference number, as specified against the document type code in Appendix 5: DE 2/3: Documents and Other Reference Codes. This must identify the unique document, authorisation, licence or certificate being declared.

Sub-component 2: Multi Line Document (Document Part) (an..5) conditional, see the specific document code completion notes for details

Enter the line item (part) as required for the particular document.

For example, some licences cover many products with each defined as a line. The document part sub-component 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.

The line item number of the document is to be appended to the document identifier (completed in the first sub-component) separated by a dash (-). For example: X0021234/16-3

Third Component: Document Status Code (a2) conditional, see the specific document code completion notes for details

The third component is a Document Status Code (a2). A full list of the document status codes may be found in Appendix 5B: DE 2/3: Document Status Codes.

The document status code should be declared, as specified, by each document code.

The specific document status codes which may be used with each document code is specified in Appendix 5: DE 2/3: Documents and Other Reference Codes.

Certain document type codes (for example, authorisation numbers) will not usually require a status code to be declared and where applicable this is specified against the document code in Appendix 5: DE 2/3: Documents and Other Reference Codes.

Other document codes may be restricted in the document status codes which may be used, these are specified in Appendix 5: DE 2/3: Documents and Other Reference Codes.

Fourth component: Reason (an..35) conditional, see the specific document code completion notes for details

Enter a free text description of the Reason where required by the Document Status Code.

A reason must be supplied for some status values. For example: Status code UP, reason entered ‘eaten by dog, replacement in post’.

Fifth Component: Issuing Authority (an..70) conditional, see the specific document code completion notes for details

Enter a free text description of the Issuing Authority. This should be specific enough to identify the governing body responsible for issuing the licence or certificate.

Sixth Component: Date of Validity, if required (n8) conditional,

The date of validity, if required, must be entered in the following date format: yyyymmdd.

Licences and non-preference certificates:

The date to be declared is the expiry date for the licence or certificate. Where the document code for the licence or certificate is listed in Appendix 5C: DE 2/3: Document and other reference codes: Licence types, a date of validity must always be declared.

Seventh component: Measurement unit and qualifier, if applicable: an..4 + conditional, see the specific document code completion notes for details

This is only required where a specific quantity and measurement type has to be decremented against a specific document. For example, a licence has been issued for a total quantity of liquids in litres.

Where the specific document requires either a measurement unit or qualifier, or both, to be declared, enter the appropriate code for the commodity’s or document’s measurement unit type using the list provided in Appendix 20: DE 8/7 and 4/4: Measurement unit codes.

For example, if the document requires a quantity in litres, enter the measurement unit code of LTR. The quantity of litres being declared should be entered against the eighth component: quantity.

If no quantity or measurement unit or qualifier is required, this data element should be omitted.

Eighth component: Quantity (n..16,6)

Enter the quantity being attributed to the specific document identifier (second component).

Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.

For example, if the document requires a quantity in litres, the measurement unit code of LTR will have been entered in the seventh component (measurement unit), followed by the quantity of litres being declared as a value here, in the eighth component, for example, 12.05.

Authorisation for customs procedures

If two or more procedures apply (for example OP and IP) the details for each should be entered as separate document references.

Authorisations are declared as a document reference in DE 2/3, using a document code from the list in Appendix 5: DE 2/3: Documents and Other Reference Codes. The authorisation should be declared in the format outlined in the example below.

Enter the authorisation document reference held to use a customs procedure. This code consists of:

• Document Code an4
• Country Code a2;
• Decision type an..4;
• Unique identifier for the decision an..29

For example, for an authorisation for Entry in Declarant’s Records (EIDR):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C514	GB	EIR	The EIDR authorisation number

The corresponding EORI number of the authorisation holder should be declared against the appropriate authorisation type code in DE 3/39. The Authorisation Type codes may be found in Appendix 6: DE 3/39: Authorisation Type Codes.

Authorisation document codes and authorisation holder EORI numbers in DE 2/3 and DE 3/39 are only required where a full authorisation is held.

The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the minimum authorisation document codes required to be used in specific circumstances for the procedure concerned.

They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 5: DE 2/3: Documents and Other Reference Codes.

Documents, licences and certificates

These document codes are only required where a document, licence or admissibility certificate has to be endorsed using the C21i.

A list of the applicable licence types and the document code to be used for each type may be found in Appendix 5C: DE 2/3: Documents and other reference codes: Licence types.

The list of applicable licence and certificate codes which may be used for imports can be found in Appendix 5: DE 2/3: Documents and other reference codes along with the completion rules for the specific licence or certificate.

Each document code will also specify the types of document status codes which may be used for the specific licence or certificate.

Status codes for documents, licences and certificates

A status code must always be declared for these types of documents. Enter the appropriate status code for the type of licence from the list of the document status codes may be found in Appendix 5B: DE 2/3: Document status codes.
The status must be permitted for the licence type and the commodity. The details of the specific status codes which may be used for each licence type will be specified against the relevant document code in Appendix 5: DE 2/3: Documents and other reference codes.

#	Electronic	Paper (held by Trader): attached	Paper (held by Trader): not attached	Held by issuing authority
Part attribution, for instance, licence still valid and will be used in future.	EP	AP	UP	IP
Surrendered, for instance, licence still valid but will not be used in future.	ES	AS	US	IS
Exhausted, for instance, 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 minimis.	XB	XB	XB	XB
Waiver claimed.**	XW	XW	XW	XW
Goods covered by the commodity code do not require a licence (ex-heading).	XX	XX	XX	XX

*Status Code EE should only be used where the specific goods item exhausts the licence quantity.

**Where a licence waiver is being claimed, enter ‘XW’ as the status code and provide the reason for the waiver in the fourth component: Reason (an..35) of DE 2/3.

Department for International Trade

The declaration that the goods are subject to the Open General Import Licence is not required except for sensitive goods.

Document reference or identifier and part for licences (second component)

Enter the document reference or Identifier and Part, format: an..35.

The document reference for a licence is formatted: < country code > < licence type > < licence identifier >-< Part >.

Only enter a separator between the licence identifier and the part number. 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 or 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 or 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 Appendix 5: DE 2/3: Documents and other reference codes.

< 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 (for instance, status code is in the x-series).

Notes

Beneficiary countries of the EU GSP will progressively start to apply the Registered Exporter (REX) system, replacing the current system of origin certification based on Form A certificates or invoice declarations for low value consignments with Statements of Origin.

By 30 June 2020, all GSP proofs of preferential origin will be made using a Statement of Origin. Refer to the published guidance on REX for more information.

DE 2/4 Reference Number/ UCR (Box 7: Reference Number)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..35	1x	1x

This data element is for optional use by the declarant to record a commercial reference for their own purposes.

All declaration categories

This field is not supported by CDS as a key to the clearance request and is in addition to any Declaration Unique Consignment Reference (DUCR), declared in DE 2/1.

Where a reference number is provided in DE 2/4, it is recommended that the WCO format for the DUCR is used.

Recommended format for the DUCR

The format of the reference number may take the form of the WCO DUCR, which is created from the following components:

• ‘Year’ – is the year in which the DUCR was allocated. For example, ‘9’ if allocated in 2009, ‘0’ if allocated in 2010 and ‘1’ if allocated in 2011. Therefore, for the year 2019, ensure the year component of the DUCR entered onto the Procedure for Electronic Application for Certificates (PEACH) advance notification contains the single ‘9’ digit and not ‘19’. In 2010, enter the year as a single ‘0’ digit and not ‘10’
• ‘Country’ – is the country where the DUCR was allocated
• ‘EORI’ – is the identity of the trader as known to HMRC. In the UK this is the 12-character EORI number
• ’-‘ – is a dash
• ‘Reference’ – is a unique series of characters that the trader, whose EORI number is included in the DUCR, devises and which provides an audit trail within traders’ commercial records. This component of the DUCR is restricted to numbers, upper case letters and certain special characters

An example DUCR is as follows: ‘9GB000000000000-12345’

This example DUCR would have been issued in 2019, in the UK, for an EORI number ‘GB000000000000’, and with a trader reference number of ‘12345’.

Notes

This data element can be declared once at header and once per item.

The DUCR must also be declared, as required, in DE 2/1 (Previous Documents) using the previous document code ‘DCR’ for EIDR NOP clearance requests.

DE 2/5 LRN (No Previous Reference)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..22	1x	NA

This data element is mandatory.

All declaration categories

The declarant must enter a unique reference number for the transaction.

DE 2/6 Deferred Payment (Box 48 – Deferred Payment)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	an..35	2x	NA

This data element is only required on a C21i where deferment is being used to pay or secure any revenue due, prior to the release of the goods.

All declaration categories

The payment of tax and duty may be deferred at importation by importers and declarants or representatives approved by customs for this purpose.

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• defer the payment of the customs duty and other charges (for example, excise duty), or;
• provide a deferred deposit.

The deferment account details should be entered in the following format: |# Code | Details to be declared | Description | |—-|—-|—-| | 1DAN | Deferment account number (n7) | The deferment account to be used for all charges, unless 2DAN is also declared. | | 2DAN | Deferment account number (n7) | When 2DAN is used, only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN. |

Document codes C505 and C506 must also be declared in DE 2/3 (Document Codes) and authorisation type codes CGU and DPO declared in DE 3/39 (holder of the authorisation) when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Using more than one deferment account

All the duty and tax may be deferred to the importer’s, declarant’s or representative’s account, or alternatively, the VAT and non-VAT charges can be split between the two different deferment accounts. When payment is being deferred to more than one deferment account, both deferment account numbers (DANs) must be entered in this data element.

2 deferment accounts cannot be declared when they both belong to the importer.

When 2 deferment numbers are present, only VAT amounts will be processed against the deferment account for ‘2DAN’.

All other amounts deferred will be processed against the deferment account for ‘1DAN’.

There is no restriction on which DAN (the importer’s, declarant’s or representative’s) is used for ‘2DAN’.

Notes

A declarant or representative acting on behalf of an importer must not use the importer’s deferment approval number without first being authorised to do so.

This authority may either be:

• specific authority: which relates to one particular consignment. Form C1207S must be completed by the importer and retained by the agent or representative as evidence that they have authority to use the importer’s deferment account. This must be provided to customs on request. Document code ‘1207’ must be declared in DE 2/3 (Document Codes) providing the date and location details as declared on the C1207S.
• standing authority: Alternatively, an importer may give standing authority to their agent using form C1207N, 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 clearance request is processed as a paperless clearance request, evidence of the authority must be retained at the trader’s registered premises (for 4 years) and may be subject to audit by customs.

DE 2/7 Identification of Warehouse (Box 49: Warehouse ID)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	Warehouse type: a1 + Warehouse identifier: (including Country Code): an..35	1x	NA

All declaration categories

The premises declared in DE 2/7 must have been approved by one of the EU member states.

Enter the ‘Identity of the warehouse’, which is in 2 components:

• type
• warehouse identifier including Country Code

Do not enter any separator or space between the 2 parts.

Separate clearance requests are required for goods subject to different Procedure Codes and entered to or removed from different premises. The Procedure Code notes explain these restrictions in more detail.

First Component: Type (a1)

Enter, as appropriate, one of the following codes:

Code	Warehouse type
R	Public customs warehouse type I
S	Public customs warehouse type II*
T	Public customs warehouse type III*
U	Private customs warehouse
Y	Non-customs warehouse
Z	Free zone

*Type codes S and T may not be used with any warehouse identifier with a Country Code of GB.

Second Component: Warehouse Identifier (including Country Code) (an..35)

The warehouse identifier consists of 2 parts:

• the identification number for the warehouse issued by the authorising member state
• the Country Code for the authorising member state

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

If the warehouse identity is not a UK allocated code (suffixed by ‘GB’), the premises name and address must be supplied as an AI Statement in DE 2/2 Additional Information, using AI code ‘PREMS’.

Notes

An example of a Customs Warehouse Identification reference number is R1234567GB:

• where R denotes a Type I public warehouse
• 1234567 denotes the authorisation number for the warehouse
• GB denotes the authorising Member State

An example of an Excise warehouse identity is YGB00001234567GB:

• where Y denotes a non-customs warehouse
• GB00001234567 is the 13-character excise warehouse identifier
• GB denotes the authorising Member State

For goods being entered to a warehouse or removed from a free zone:

All the goods being (re)imported to or from warehousing or free zones must be:

• entered to the same warehouse (declared in DE 2/7 (Identification of Warehouse)) or
• removed from the same free zone (declared in DE 2/7 (Identification of Warehouse)) then

Group 3: Parties

DE 3/1 Exporter (Box 2: Consignor or Exporter)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	Name: an..70 (imports) + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	NA

This data element is mandatory in all cases, except for the following:

• Procedure Code 00 07: transfers of goods between member states under a special procedure or SASP authorisation
• Procedure Code 00 08
• Procedure Code 00 09

All declaration categories

DE 3/1 is used to declare the Exporter’s name and address and postcode.

Name and address

Enter the full name and address of the exporter, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

Notes

Enter the full name and address of the last seller of the goods prior to their importation into the Union (as defined in Article 128 of EU Reg. No. 2015/2447).

For goods dispatched from the Special Fiscal Territories, or territories with which the EU has formed a customs union, enter the full name and address of the consignor who acts as ‘exporter’. The consignor is the last seller of the goods prior to their introduction into the Fiscal Territory where the goods are to be released.

The consignor or exporter details (formerly Box 2) is now covered under 6 different data elements under CDS.

DE 3/15 Importer name and address (Box 8 – Importer or Consignee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	NA

This data element is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.

All declaration categories

This data element should only be completed where a recognised EORI number is not held and declared in DE 3/16.

DE 3/15 is used to declare the importer’s name, address and postcode.

Enter the importer’s name and address, if known. The importer is the party who makes, or on whose behalf, an import clearance request is made.

In cases where the customs value is calculated in accordance with Article 74 of EU Reg. No. 952/2013, this information shall be provided, if available.

Name and address

Enter the full name and address of the importer, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

Notes

The importer can only be declared once at the header level.

The full name and address is to be entered in DE 3/15 if the importer does not have an EORI number.

When goods are being entered for a private customs warehouse, the identity of the approved warehouse keeper is required as the importer.

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

For commercial importations an EORI number must be used unless a specific legal exemption applies (Article 5 EU Reg No. 2015/2446). This applies to all commercial imports including ‘one off’ consignments. For non EU traders who do not require an EORI number, under Article 5 EU Reg No. 2015/2446, enter:

• ‘00500’ in DE 2/2 Additional Information
• ‘00500’ in the Name section of DE 3/15 (importer’s name and address) prefaced by the non-EU country code of the importer followed by their name and
• enter their address as normal in the remaining sections of DE 3/15.

Import VAT

An import VAT certificate C79 will only be issued when a recognised VAT registered importer’s EORI number is declared at the header level in DE 3/16 Importer Identification number. In the absence of an import VAT certificate, a copy of the clearance request authority to release will need to be kept as evidence of the importation.

DE 3/16 Importer Identification Number (Box 8: importer/consignee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..17	1x	NA

This data element is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.

All declaration categories

Where a valid EORI number is held it must be quoted in DE 3/16.

The importer’s name and address should not then be completed in DE 3/15.

Enter the identification number (EORI) of the importer in DE 3/16. The importer is the party who makes, or on whose behalf, an import clearance request is made.

In cases where the customs value is calculated in accordance with Article 74 of EU Reg. No. 952/2013, this information shall be provided, if available.

Notes

The importer can only be declared once at the header level.

The full name and address is to be entered in DE 3/15 if the importer does not have an EORI number.

When goods are being entered for a private customs warehouse, the EORI number of the warehouse authorisation holder declared against code CWP in DE 3/39 must be the same as the importer’s EORI number declared in DE 3/16.

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

For commercial importations an EORI number must be used unless a specific legal exemption applies (Article 5 EU Reg No. 2015/2446). This applies to all commercial imports including ‘one off’ consignments. For non EU traders who do not require an EORI number, under Article 5 EU Reg No. 2015/2446, enter:

• ‘00500’ in DE 2/2 Additional Information
• ‘00500’ in the Name section of DE 3/15 (importer’s name and address) prefaced by the non-EU country code of the importer followed by their name and
• enter their address as normal in the remaining sections of DE 3/15

Import VAT

An import VAT certificate C79 will only be issued when a recognised VAT registered importer’s EORI number is declared at the header level in DE 3/16 Importer Identification number. In the absence of an import VAT certificate, a copy of the clearance request will need to be kept as evidence of the importation.

DE 3/18 Declarant Identification Number (Box 14: declarant or representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	an..17	1x	NA

This data element is mandatory except when EIDR is used to release the goods (an EIDR Notice of Presentation (NOP) is being made).

All declaration categories

Enter the identification number (EORI) of the Declarant in DE 3/18

Notes

This data element may only be declared once at header level.

Where a sub-agent is used, the sub-agent’s details should be entered in DE 3/18 or 3/41 and the details of the agent appointed by the importer (the representative) should be entered in DE 3/20.

When an EIDR NOP is being made and DE 3/41 is completed, DE 3/18 must be left blank.

DE 3/20 Representative Identification Number (Box 14: Declarant or representative and Box 50: Principal’s representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..17	1x	NA

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

All declaration categories

Enter the identification number (EORI) of the representative, where required (as defined in Article 18 of the Union Customs Code, EU Reg. No. 952/2013) in DE 3/20.

This data element must only be completed with the details of the representative where this differs from the declarant details declared in DE 3/18 or the named Party presenting the goods in DE 3/41.

For example, where the representative contracts with a sub-agent to submit the customs clearance request.

The sub-agent’s details are to be entered in the declarant’s data elements, the representative (who holds the contract with the importer to complete the customs formalities) will be entered in the representative’s data elements.

Notes

This data element may only be declared once at header level.

Direct representation and sub-agents

Where a representative or agent delegates the making of a clearance request to a sub-agent, and the sub-agent submits the clearance request on behalf of the first agent but using the sub-agent’s user identity as the authentication credential; the sub-agent must hold (and be able to produce on request to customs) written authority to act and the instructions provided for the completion of the clearance request’s particulars.

Failure to produce written authority will result in liability resting with the sub-agent. The sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.

The representative, originally contracted to complete the customs clearance request and formalities on behalf of the importer must be declared as the representative on the clearance request and appear in DE 3/20 (representative’s identity).

The representative status declared in DE 3/21 indicates the relationship between the representative and the importer, not the sub-agent and any other party. The representative retains responsibility for ensuring the clearance request is made in accordance with the instructions provided by the importer.

Indirect representation and sub-agents

Where a representative or agent delegates the making of a clearance request to a sub-agent, in an ‘indirect’ capacity on behalf of the first agent (but using the sub-agent’s user identity as the authentication credential), then the sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.

The representative, originally contracted to complete the customs clearance request and formalities on behalf of the importer must be declared as the representative on the clearance request and appear in DE 3/20 (representative’s identity).

The representative status declared in DE 3/21 indicates the relationship between the representative and the importer, not the sub-agent and any other party.

The representative retains joint and several liability with the importer for the customs debt.

DE 3/21 Representative status code (Box 14: Declarant or representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	n1	1x	NA

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

This data element must be completed for all other procedure codes, other than in the case of self-representation.

All declaration categories

Enter the relevant code showing the status of the representative:

Enter one of the following codes:

Code	Representation
2	Direct representation
3	Indirect representation

Notes

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

Use of representatives or agents to submit the clearance request on the importer’s or legal declarant’s behalf:

Article 5(15) of Council Regulation No. 952/2013 (Union Customs Code (UCC)) defines the legal declarant as:

‘The person lodging a customs clearance request in his or her own name or the person in whose name such a clearance request is lodged.’

Where the legal declarant (for example, importer) is completing the clearance request themselves under ‘self-representation’, they shall be liable for the content of all clearance requests so completed and submitted.

Article 18 of EU Reg. No. 952/2013 (UCC) permits customs representatives to be appointed to act on another person’s behalf. This representation may be:

• Direct: the representative acts in the name and of behalf of the other person. The liability rests with the original party (usually the importer). This is dependent on the representative holding appropriate evidence of their empowerment to act on behalf of the original party and can demonstrate that the original party’s instructions have been followed.
• Indirect: the representative acts in their own name but on behalf of another person. The liability is held jointly and severally between both parties.

Article 5(6) of Council Reg. (EU Reg. No. 952/2013 (UCC)) defines a representative as:

‘Any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities.’

A customs representative shall be established within the customs territory of the Union, except where the customs representative acts upon behalf of persons who are not required to be established within the customs territory of the Union.

Direct representation

Where the representative or agent is acting as a ‘direct’ representative, in the name of and on behalf of another person and is transmitting the clearance request under the representative’s or agent’s own user identity, the representative or agent 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.

In this example, the representative’s details would be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. The representative status declared in DE 3/21 would show Direct, code ‘2’.

Direct representation and sub-agents:

Where a representative or agent delegates the making of a clearance request to a sub-agent, and the sub-agent submits the clearance request on behalf of the first agent but using the sub-agent’s user identity as the authentication credential; the sub-agent must hold (and be able to produce on request to customs) written authority to act and the instructions provided for the completion of the clearance request’s particulars.

Failure to produce written authority will result in liability resting with the sub-agent. The sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.

The representative, originally contracted to complete the customs clearance request and formalities on behalf of the importer, must be declared as the representative on the clearance request and appear in DE 3/20 (representative’s identity).

The representative status declared in DE 3/21 indicates the relationship between the representative and the importer, not the sub-agent and any other party. The representative retains responsibility for ensuring the clearance request is made in accordance with the instructions provided by the importer.

Indirect representation

Where the representative or agent is acting as an ‘indirect’ representative in their own name, but on behalf of another person, both parties accept joint liability for all data transmitted under the user identity. A representative or agent failing to state the level of representation on the electronic clearance request will be deemed to be acting in their own name and on their own behalf.

In this example, the representative’s details would be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. The representative status declared in DE 3/21 would show Indirect, code ‘3’.

Indirect representation and sub-agents:

Where a representative or agent delegates the making of a clearance request to a sub-agent, in an ‘indirect’ capacity on behalf of the first agent (but using the sub-agent’s user identity as the authentication credential), then the sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.

The representative, originally contracted to complete the customs clearance request and formalities on behalf of the importer must be declared as the representative on the clearance request and appear in DE 3/20 (representative’s identity). The representative status declared in DE 3/21 indicates the relationship between the representative and the importer, not the sub-agent and any other party.

The representative retains joint and several liability with the importer for the customs debt.

DE 3/39 Holder of the Authorisation Identification Number (no previous reference)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	Authorisation type code: an..4 + Identifier: an..17	99x	NA

This data element is not required on clearance requests using procedure code 00 08.

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10 unless the Additional Procedure Code in DE 1/11 is 96F.

For all other procedure codes, this data element is only mandatory where an authorisation is required to declare the goods.

Declaration category C21i EIDR NOP

This data element is mandatory and must be completed with the details of the EIDR authorisation holder.

All declaration categories

Where an authorisation is granted on the customs clearance request, this data element is not required, (for example, verbal declaration).   This data element should be used to declare the EORI number against the appropriate authorisation type code for each type of authorisation required in order to declare the goods to the customs procedure concerned.

The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code. Appendix 6: DE 3/39: Authorisation type codes contains the list of codes to be declared for this data element (for example, EIR to be declared when Entry in the Declarant’s Records is being used).

The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the Authorisation Type Codes expected to be used in specific circumstances for the procedure concerned.

They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 6: DE 3/39: Authorisation Type Codes.

This data element comprises two elements:

First Component: Authorisation type code (an..4)

Enter the type of the authorisation using the relevant code from Appendix 6: DE 3/39: Authorisation Type Codes. For example, EIR to represent an authorisation is held for EIDR.

Second Component: Identifier (an..17)

Enter the EORI number of the authorised party.

Notes

Up to 99 separate instances may be declared in DE 3/39 at header level.

DE 3/41 Person Presenting the Goods to Customs in case of Entry in the Declarant’s Records (EIDR) or Pre-Lodged Customs Declaration Identification Number (No Previous Reference)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..17	1x	NA

This data element is only required where the goods are being released using Entry in Declarant’s Records (EIDR) procedure.

It is not required in any other instance on a C21i.

All declaration categories

This information takes the form of the EORI number of the person presenting the goods to customs.

Where an EIDR NOP is being made and DE 3/41 is completed, DE 3/18 (Declarant) must be left blank.

Group 4: Valuation information and taxes

DE 4/3 Tax Type (Box 47a: Type)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	Union codes: a1 + n2 OR National codes: n1 + an2	NA	99x

This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.

All declaration categories

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Notes

The Tax Type codes identify the kinds of duty or tax being declared (for example, ad valorem Customs Duty is declared using code A00, import VAT is declared using code B00).

Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.

The manual calculations made in conjunction with these taxes to be paid or secured must be declared in DE 4/4 (Tax Base), 4/6 (Payable Tax Amount) and 4/7 (Total Taxes).

DE 4/4 Tax Base (Box 47b: Tax Base)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	Measurement unit: an..4 + Quantity: n..16,6	NA	99x

This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.

All declaration categories

This data element is used to provide, for each separate tax type, enter the value on which the manual tax calculation has been based:

• declare the measurement unit code: ‘GBP’ to indicate Sterling (£)
• followed by the quantity: the value on which the tax calculation is based against each of the tax types declared in DE 4/3, for example, the invoice value of the goods.

Notes

Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.

For paper clearance requests: prefix any quantity with ‘Q’.

Any decimal places declared for the quantity (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.

Amounts declared in DE 4/4 must be in GBP.

Any currencies declared to CDS must be attached to a specific data element amount. The currency should therefore be declared with the appropriate data element amount.   For example:

• ‘GBP’ followed by the tax base invoiced in DE 4/4
• ‘GBP’ followed by payable tax amount in DE 4/6
• ‘GBP’ followed by the total tax amount in DE 4/7

DE 4/6 Payable Tax Amount (Box 47d: Amount)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	n..16,2	NA	99x

This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.

All declaration categories

Enter the amount of revenue due against each tax type to be paid or secured.

DE 4/6 should be completed showing the amount of revenue in GBP to be paid or secured for each tax type. The currency must be declared as well as the amount of Tax due.

Notes

Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.

Amounts declared in DE 4/6 must be in GBP.

Any currencies declared to CDS must be attached to a specific data element amount. The currency should therefore be declared with the appropriate data element amount.

For example:

• ‘GBP’ followed by the tax base invoiced in DE 4/4
• ‘GBP’ followed by payable tax amount in DE 4/6
• ‘GBP’ followed by the total tax amount in DE 4/7

Any decimal places declared (up to a maximum of 2 places) must be deducted from the total number of characters used in the data element. For example, if 2 decimal places are used, then only 14 whole numbers may be used in front of the decimal place.

DE 4/7 Total Taxes (Box 47: Derived)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	n..16,2	NA	99x

This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.

All declaration categories

Enter the total amount of revenue in GBP due for the goods item. This should equal the amount manually calculated for each tax type.

DE 4/7 should be completed showing the total amount of revenue in GBP to be paid or secured for the goods item. The currency must be declared as well as the amount of Tax due.

Notes

Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.

Amounts declared in DE 4/7 must be in GBP

Any currencies declared to CDS must be attached to a specific data element amount. The currency should therefore be declared with the appropriate data element amount.

For example:

• ‘GBP’ followed by the tax base invoiced in DE 4/4
• ‘GBP’ followed by payable tax amount in DE 4/6
• ‘GBP’ followed by the total tax amount in DE 4/7.

Any decimal places declared (up to a maximum of 2 places) must be deducted from the total number of characters used in the data element. For example, if 2 decimal places are used, then only 14 whole numbers may be used in front of the decimal place.

DE 4/8 Method of Payment (Box 47e: Method of Payment)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	a1	NA	99x

This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.

All declaration categories

Enter a Method of Payment (MOP) code for each tax type to be paid or secured.

The list of allowable MOPs and the codes to be declared for each may be found in Appendix 9: DE 4/8: Method of Payment Codes.

A single MOP code must be declared for each tax type declared in DE 4/3.

Where the tax type has to be both paid and secured

Where a MOP code is entered to secure (or pay) a particular tax type, the equivalent payment method will be used to collect any outright payment (or security) due. For example, MOP code R (deferment account deposit) declared to secure the potential customs duty, the system will automatically collect any outright customs duty due from the same deferment account.

Deferment

Where a deferred method of payment (code E or R) is used:

• enter the deferment account numbers (DANs) in DE 2/6

Where deferred payment is being used to pay or secure Customs duty:

• document Codes C505 and C506 must also be declared in DE 2/3 and
• authorisation Type Codes CGU and DPO declared in DE 3/39

DE 2/3 and 3/39 do not need to be completed when deferment is only being used for other taxes.

Cash accounts

When MOP codes N or P are being declared in DE 4/8, then:

• in DE 8/2 (Guarantee Type): Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned
• in DE 8/3 (Guarantee Reference): Enter the EORI number of the holder of the Cash Account being used to pay/ secure any duties and charges

Notes

Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.

When codes M or N are inserted, a deposit slip (form C&E955) must be attached to the clearance request.

When code R is used, deposit slip (form C&E955D) must be attached.

Failure to attach forms C&E955 and C&E955D could result in a delay in any future repayment. Document code ‘955D’ must be declared in DE 2/3. See Appendix 5: DE 2/3: Documents and other Reference Codes.

Evidence of VAT paid will normally be issued direct to importers in the form of a monthly VAT certificate form C79. A declarant acting on behalf of an importer may not use the importer’s guarantee account (MOP U and V) without being authorised to do so.

This authority may be specific (relating to one consignment) and be presented with the clearance request, or alternatively may be a standing authorisation, which covers all consignments.

DE 4/10 Invoice Currency (Box 22: Invoice Currency and Total Amount Invoiced)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	a3	1x	NA

All declaration categories

DE 4/10 is not declared as a separate data element.

Any currencies declared to CDS must be attached to a specific data element amount. The currency should therefore be declared with the appropriate data element amount.

For example:

• ‘GBP’ followed by the tax base invoiced in DE 4/4
• ‘GBP’ followed by payable tax amount in DE 4/6
• ‘GBP’ followed by the total tax amount in DE 4/7

See Appendix 11: DE 4/10: Currency Codes for the full list of allowable currency codes.

Group 5: Dates, times, periods, places, countries and regions

DE 5/14 Country of Dispatch or Export Code (Box 15(a): Country of Dispatch Code)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	a2	1x	1x

This data element is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.

This data element is mandatory in all other cases.

All declaration categories

Using the code list in Appendix 13: Country Codes, enter the relevant country code for the country from which the goods were initially dispatched to the UK. This should be the third country, Special Fiscal Territory or territory with which the EU has formed a Customs Union from which the goods were dispatched to the UK.

However, where there has been a:

• stoppage (including consolidation) or
• legal action taken in respect of the goods in an intermediate country, (for example, a non-EU country undertook an inspection which caused them to remain in that country for a longer period than would normally have been the case)
• commercial transactions en-route (for example, a change of ownership in an intermediate country, for instance, a non-EU country)

You should enter the country code:

• for the last intermediate country, for instance, the non-EU country where the goods were last located before arrival in the UK or
• where the change took place (for example, sale).

Notes

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. Enter the description ‘deep sea fisheries’ in DE 6/8 (Description of Goods).

DE 5/23 Location of Goods (Box 30: Location of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location an..35 + Additional identifier n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35	1x	NA

This data element is mandatory.

All declaration categories

Using the relevant codes, enter the location where the goods are located at the time they are declared.

The Location code must be precise enough to allow Customs to carry out physical controls on the goods Details of the codes which may be declared in DE 5/23 for each particular type of locations may be found in Appendices 16A – 16R: DE 5/23: Goods Location Codes:

• Appendix 16A: DE 5/23: Goods Location Codes: Airports
• Appendix 16B: DE 5/23: Goods Location Codes: Certificate of Agreement (CoA) Airports
• Appendix 16C: DE 5/23: Goods Location Codes: Maritime Ports and Wharves
• Appendix 16D: DE 5/23: Goods Location Codes: ITSFs
• Appendix 16E: DE 5/23: Goods Location Codes: ITSF(R)
• Appendix 16F: DE 5/23: Goods Location Codes: ETSFs
• Appendix 16G: DE 5/23: Goods Location Codes: BIPs
• Appendix 16H: DE 5/23: Goods Location Codes: Approved Depositories
• Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes
• Appendix 16J: DE 5/23: Goods Location Codes: Other Types of Location
• Appendix 16K: DE 5/23: Goods Location Codes: DEPS
• Appendix 16L: DE 5/23: Goods Location Codes: CSE
• Appendix 16M: DE 5/23: Goods Location Codes: Rail (this appendix will be included in a later version)
• Appendix 16R: DE 5/23: Goods Location Codes: RoRo (this appendix will be included in a later version)

The goods location codes specified in Appendices 16A to 16H and 16J to 16R should be declared in DE 5/23 unless the DE 1/10 Procedure Code specifies otherwise. See Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details.

The Appendix 16I codes must only be used where specified by the particular Procedure Code (DE 1/10) completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes.

Notes

The Codes shown in column 2 of Appendices 16A – R: DE 5/23: Goods Location Codes (with the exclusion of Appendix 16I) are the consolidated location codes to be declared in DE 5/23.

DE 5/26 Customs Office of Presentation (No Previous Reference)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an8	1x	NA

The data element is only required when SASP or centralised clearance is being used to release the goods.

All declaration categories

This data element relates to centralised clearance, however, SASP authorisations are now deemed to be centralised clearance authorisations under the Union Customs Code.

Enter the appropriate code from Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes for the supervising office of the location where the goods are being presented.

DE 5/27 Supervising Customs Office (Box 44)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an8	1x	NA

This data element is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.

All declaration categories

This data element is only to be completed when specifically instructed by the completion notes for the Procedure Code (DE 1/10). See Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details of when this data element is to be completed and which supervising office is to be declared.

A list of the UK supervising office (SPOFF) codes may be found in Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes.

Codes for supervising offices in other Member States may be found in the EUs customs office list.

Notes

This data element is made up of two components:

First Component: Country Code

• entry the country code as specified in the authorisation (a2). A list of Country Codes may be found in Appendix 13: Country Codes.

Second Component: Supervising Office Code

• enter the appropriate code (an6) which identifies the specific supervising office codes within that Member State, as specified in the authorisation.
• codes for the UK supervising offices may be found in Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes. Codes for supervising offices in other Member States may be found in the EUs customs office list.

Notes

If an approved premises goods location code has been provided in DE 5/23 or in DE 2/2 as a PREMS AI Statement, then the code identifying the customs office (or other office, as directed by customs) responsible for supervising the goods at those premises must be declared in DE 5/27 Supervising Office.

Group 6: Goods Identification

DE 6/1 Net Mass (Box 38: Net Mass)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	n..16,6	NA	1x

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

For all other DE 1/10 Procedure Codes, this data element is only required when releasing part of a bulk consignment.

All declaration categories

Enter, up to 6 decimal places, the net mass in kilograms of the goods described in DE 6/8 (Description of Goods).

The net mass is the weight of the goods themselves without any packaging.

Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

• from 0.001 to 0.499: rounding down to the nearest kg
• from 0.5 to 0.999: rounding up to the nearest kg

A net mass of less than 1 kg should be entered as ‘0’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (for example, 0.123 for a package of 123 grams, 0.00304 for a package of 3 grams and 40 milligrams or 0.000654 for a package of 654 milligrams).

Notes

The net mass is the weight of the goods themselves without any packaging.

‘Packaging’ means materials and components used in any packaging operation to wrap, contain and protect articles or substances during transport. The various kinds of packages whose weight is not included in the net mass (based on the fact that they are used only for transport).

The term ‘package’ includes all articles used and, in particular, holders used as external or internal coverings for goods, holders on which goods are rolled, wound or attached, containers (other than those defined in international conventions) and receptacles.

The term excludes means of transport and articles of transport equipment such as pallets and freight containers

Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.

DE 6/5 Gross Mass (Box 35: Gross Mass)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i EIDR NOP	n..16,6	1x	1x

Gross mass is only mandatory on EIDR NOP customs clearance requests.

All declaration categories

Enter the gross mass, expressed in kilograms, for the specific item declared in DE 6/8 Description of Goods.

When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases:

• the pallet forms a separate item on the customs clearance request
• the import licence is based on the gross weight of the goods

Notes

The gross mass is the total weight of the goods and packaging but excluding containers and any other transport equipment.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

• from 0.001 to 0.499: rounding down to the nearest kg
• from 0.5 to 0.999: rounding up to the nearest kg

A gross mass of less than 1 kg should be entered as ‘0’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (for example 0.123 for a package of 123 grams, 0.00304 for a package of 3 grams and 40 milligrams or. 0.000654 for a package of 654 milligrams).

Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used means, then only 13 whole numbers may be used in front of the decimal place.

DE 6/8 Description of Goods (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	Import: an..512	NA	1x

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

This data element is mandatory in all other cases.

All declaration categories

This must be a plain language description that is precise enough for customs authorities to be able to identify and examine the goods.

In all cases, the use of general terms (for instance, ‘consolidated’, ‘general cargo’, ‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted as they do not allow customs controls to be performed.

A non-exhaustive list of such general terms and descriptions which are not acceptable is published by the Commission.

If the goods described do not 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’ at the end of the description of the goods.

Pre-clearance documentary controls, including licences and certificates

Where documentary controls are required prior to release of the goods, the goods description must be sufficiently precise to enable immediate and unambiguous identification and, where applicable, support the classification of the goods.

A description of the goods sufficiently precise enough to support classification (where applicable) does not mean copying out the full description as set out in the tariff. For example, ‘magnesium potassium sulphate’ (heading 3104 commodity code 310490000) should be described in those terms and not as ‘other mineral or chemical fertilisers, potassic’.

Where the goods are subject to a commodity code depending on size, weight or other physical criteria, the description should include that information.

DE 6/9 Type of Packages (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..2	NA	99x

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

This data element is mandatory in all other cases.

All declaration categories

Enter the code specifying the type of package from the list in Appendix 18: DE 6/9: Package Type Codes.

The package type code of the smallest external packing unit is to be declared in accordance with UN/ECE recommendation 21.

The smallest external packaging is defined as being the one in which the goods are packaged in such a way that they cannot be divided without first undoing the packing.

If the goods are packaged in several packages of different types, the data element can be repeated up to 99 times for a single goods item.

Notes

Examples

For beer, the packaging might be the crate or carton and not the bottle in which the beer is contained, if the crate is the smallest external package type used.

If the goods are contained immediately within cartons contained on a pallet (for example, books), the pallet 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. If the goods are declared as packaged in containers, then the following details should be declared:

• Package Type Code (in DE 6/9 Package Type): CN
• Quantity (in DE 6/10 (Number of packages) Number of Containers
• Marks (in DE 6/11 Shipping Marks): Container numbers
• Container numbers (in DE 7/10) Container Identification 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 shipping marks data element, for example ‘Package type CN – see container id details entered’.

Bulk traffic

Use the appropriate package type for the bulk commodity from the list provided in Appendix 18: DE 6/9: Package Type Codes.

DE 6/10 Number of Packages (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	Import: n..8	NA	99x

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

This data element is mandatory in all other cases.

All declaration categories

Enter the total number of packages based on the smallest external packing unit.

This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.

If the goods are packaged in several packages of different type, the data element can be repeated up to 99 times for a single goods item.

For unpackaged goods, enter the number of pieces, except for bulk traffic, see below.

Bulk traffic

Enter the number of packages making up the consignment covered by the clearance request. When goods are imported as loose bulk (for example, grain or oil) enter ‘1’.

For bulk consignments made through a fixed energy installation, enter a number of packages value of ‘0’.

For break bulk consignments (for example, timber or cars), enter the number of separately (packaged) units (for example, bundles or each car).

For bulk traffic, enter ‘Loose Bulk’ or ‘Break Bulk’ in the shipping marks data element (DE 6/11).

DE 6/11 Shipping Marks (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..512	NA	99x

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

This data element is mandatory in all other cases.

All declaration categories

Enter a free text description of any marks and numbers on transport units or packages.

Where there is one common identifying number for all of the packaging then only this number need be entered.

For unpackaged goods, enter ‘Unpackaged’.

Bulk traffic

For bulk traffic, enter ‘Loose Bulk’ or ‘Break Bulk’ in the shipping marks data element.

Notes

This data element may be used up to 99 times at item level.

Where goods are containerised, the container number can replace the shipping marks. It, can be used as the reference number in both DE 6/11 (Shipping Marks) and DE 7/10 (Container Identification Number).

A UCR or references used in the transport document (which allow the unambiguous identification of all packages in the consignment) may also be used instead of the shipping marks.

If there is insufficient space to record all the information, create another set of package details with the same kind of packages type code.

DE 6/14 Commodity Code – Combined Nomenclature Code (Box 33: Commodity Code)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	an..8	NA	1x

This data element is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.

Controlled goods must not be cleared using EIDR therefore the commodity code is not required on EIDR NOP customs clearance requests.

In all other cases, DE 6/14 is only required where a document, licence or admissibility certificate has to be endorsed using the C21i.

All declaration categories

Enter the Combined Nomenclature code number corresponding to the item in question.

Enter the first 8 digits of the code for the goods described in DE 6/8 Description of Goods as set out in the UK Trade Tariff. The code number should be selected in accordance with the directions of the UK Trade Tariff.

Notes

Information and guidance on selecting the correct commodity codes can be found in the UK Trade Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are subject to any Tariff measure requirements.

The entry of a commodity code constitutes a legal declaration as to the nature and duty liability for the goods and is a core determinant of the import formalities and commercial policy measures to which the goods will be subjected.

The UK Trade Tariff, will identify any specific measures and document codes which may be required by the specific commodity code declared in DE 6/14.

Appendix 5: DE 2/3: Documents and Other Reference Codes contains details of all document and other reference codes, a description of their usage and provides guidance on the details to be declared against each code.

See Appendix 5: DE 2/3: Documents and Other Reference Codes to identify any specific completion requirements for any document codes which may be required by the commodity code.

Failure to declare the correct commodity code may render the legal declarant liable to penalties or other sanctions under the applicable legislation.

Group 7: Transport Information (Modes, Means and Equipment)

DE 7/2 Container (Box 19: Container)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	n1	1x	NA

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

This data element is mandatory in all other cases.

All Declaration Categories:

Enter the appropriate Union code to indicate if the goods will be in a shipping container on arrival in the UK.

Enter:

‘0’ if the goods are not arriving in containers, or it is not known whether they will be containerised.

‘1’ if the goods are arriving in containers.

DE 7/4 Mode of Transport at the Border (Box 25: Mode of Transport at the Border)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	n1	1x	NA

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

This data element is mandatory in all other cases.

All declaration categories

Enter the relevant Union code from the list below for the mode of transport used to arrive at the UK external border.

Maritime (Sea) transport	1
Rail transport	2
Road transport	3
Air transport	4
Postal (Mail) consignment (see below)	5
Fixed transport installations	7
Inland waterway transport	8
Mode unknown (for instance, own propulsion)	9

Notes

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

DE 7/9 Identity of Means of Transport on Arrival (Box 18: Identity and Nationality of Means of Transport at Departure)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	Type of identification: n2 + Identification number: an..35	1x	NA

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

All declaration categories

This data element is not required where codes 5 or 7 have been declared in DE 7/4 (Mode of Transport at the Border).

This data element is made up of two components:

First Component: Identification Type (n2)

Enter the type of identification (n2) using the code list below:

Code	Description
10	IMO ship identification number
11	Name of the sea-going vessel
20	Wagon number
30	Registration number of the road vehicle
40	IATA flight number
41	Registration number of the aircraft
80	European Vessel Identification Number (ENI code)
81	Name of the inland waterways vessel

Second Component: Identification Number (an..35)

Enter the appropriate method of identification for the transport according to the mode of transport used, as required by the table below:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel or IMO ship identification number
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

Enter the identity to be declared is the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office of import. This is the identity of the means of transport at the point when the goods are presented and the customs formalities for their release are to be completed.

If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.

Notes

The identity of the means of transport must not be declared if DE 7/4 (Mode of Transport at the Border) is completed with 5 (Postal Consignments) or 7 (Fixed Transport Installation).

DE 7/10 Container Identification Number (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i, C21i EIDR NOP	an..17	9999x	9999x

This data element is not required on clearance requests using procedure code 00 09 in DE 1/10.

All declaration categories

Leave this data element blank if the goods are not containerised or if it is not known whether they are containerised.

Enter the marks (either letters or numbers, or both) which identify the transport container.

Complete this data element if the goods:

• will be in a container at the point of leaving the UK, enter the container number(s)
• are containerised but the container number(s) are not yet known (for example on a pre-lodged declaration), then enter ‘number(s) unknown’

If the exact details are not available when the declaration is lodged, unknown may be entered, but the details must be entered later. This can be done prior to arrival at the UK border using standard amendment procedures.

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%ABCU12345, BCDU234567, WXYU98765.

Air transport

In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers.

Swap bodies and semi-trailers

In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers.

If applicable, for containers covered by the standard ISO 6346, the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number.

For swap bodies and semi-trailers, the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used.

Modes of transport other than air

For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers.

Notes

See DE 6/9 for package type codes and the UN/ECE Recommendation 21 on package types which includes definitions of containers.

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 specialized handling without unloading
• specialized re-usable containers designed to be used for the 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 Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)

DE 8/2 Guarantee Type and Cash Accounts (Box 44 and Box 52: Guarantee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	Guarantee type: an1	9x	NA

This data element is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.

This data element is only required on a C21i where a guarantee is required to release the goods, or a Cash Account is being used to pay or secure the charges.

All declaration categories

Enter Code ‘Y’ where Cash Accounts are being used to pay or secure the duties and other charges concerned (for example, where code ‘N’ or ‘P’ is declared in DE 4/8 (Method of Payment)).

For goods released using a Community Customs Code authorisation:

Enter code ‘0’ in DE 8/2.

For all other methods of payment or guarantee:

Using the relevant code from the table below, enter the type of guarantee to be used.

Where document code C505 is declared in DE 2/3 (Document Codes) and authorisation type code CGU is declared in DE 3/39 (Holder of the Authorisation), ‘1’ must be declared in this data element.

Where document code 505N is declared in DE 2/3 (Document Codes) and authorisation type code CGU is declared in DE 3/39 (Holder of the Authorisation), ‘0’ must be declared in this data element.

See the Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).

Description	Code
For guarantee waiver (Article 95(2) of the Code)	0
For comprehensive guarantee (Article 89(5) of the Code	1
For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code)	2
For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code	3
For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160)	4
For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (15) (Article 89(9) of the Code)	5
For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code)	7
For guarantee not required for certain public bodies (Article 89(7) of the Code)	8
For guarantee furnished for goods dispatched under TIR procedure	B
For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code)	C
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)	D
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)	E
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)	F
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)	G
For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code	H
Cash Accounts (to be used for payment or security purposes)	Y

Notes

9 instances of this data element can be declared at header level.

A code is not required when deferment is only being used to secure other taxes or charges (for instance, not used to secure customs duty).

DE 8/3 Guarantee Reference (Box 52: Guarantee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
C21i	GRN: an..24 OR Other guarantee reference: an..35 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8	99x	NA

This data element is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.

This data element is only required on a C21i where a guarantee is required to release the goods, or a Cash Account is being used to pay or secure the charges.

All declaration categories

For goods released using a Community Customs Code authorisation:

Enter ‘guaranteenotrequired’ in DE 8/3.   For Cash Accounts:

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where Method of Payment codes ‘N’ or ‘P’ are declared in DE 4/8 (Method of Payment).

For Customs comprehensive guarantees:

Where document code C505 is declared in DE2/3 (document codes) and authorisation type code CGU is declared in DE 3/39 (holder of the authorisation), then the comprehensive guarantee reference number must be declared in this data element.

For all other methods of payment or guarantee:

Enter the reference number of the guarantee.

Notes

99 instances of this data element can be declared at header level.

See the Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).