Making Export Declarations

8. Processing of export declarations

Export declarations must be positively cleared by customs before the goods are allowed to leave the UK. Clearance can only be obtained through the provision of a goods arrival message that formally enters the goods into customs control (legal acceptance).

Following the input of the goods arrival message, the message sender will receive a routing by CHIEF, either holding the goods for examination or documentary checks or giving the goods permission to progress (P2P).

Find data items required in an arrival message.

It is the message sender’s responsibility to disclose the route to the exporter, agent and/or loader, depending on where the declaration was first lodged and by whom.

The goods departure message is given when the goods leave the UK. This message provides exporters evidence of export for VAT zero-rating and other customs reliefs, by electronic means for both customs and the trade.

Find data items required in a departure message.

8.1 When are arrival/departure messages not required?

These are goods that leave the EU via the UK.

The UK acts as an office of export and office of exit for goods that leave the EU via the UK. Goods that are to be shipped directly to a third country must arrive and depart at the frontier air port.

For CSE processing the goods arrival message is triggered within CHIEF as this status will have been given at the inland premises for clearing the port inventory.

Goods that are to be shipped directly to a third country must re-arrive and depart at the frontier air port.

Indirect exports

These are goods that will exit the EU via another member state and are covered by an Export Accompanying Document (EAD), which provides evidence of exit from the EU.

Indirect exports must arrive at the frontier air port, that is the port of departure from the UK. This applies to the majority of UK exports.

For CSE these goods do not need to re-enter at the frontier. The exception is excise goods and CAP refund goods, which must always re-arrive at the frontier, for example the air port of departure.

8.2 Community system providers (CSP)

The majority of UK exports go through ports/airports and systems run by CSPs. CSPs operate cargo inventory control systems at most of the UK’s ports and airports, and at a number of inland locations. These systems can also control the movement of cargo within the port and between remote, inventory linked locations.

The customs export declaration and the cargo are linked by the inventory control system using the Unique Consignment Reference (UCR) number. The various messages produced by the CSP systems provide:

• the necessary audit links for control
• exception reports and cargo accounting mechanisms for air or sea port control purposes

The 2 important messages for customs control are the goods arrival message and the goods departure message.

At inventory linked locations these messages will be automatically sent to CHIEF by the CSP inventory control systems.

8.3 Non inventory linked environments (NILE)

Non inventory linked ports, docks and wharves (those not operating Inventory Control Systems) must also provide goods arrival and departure messages to CHIEF.

The goods arrival message should be sent by the person or company that has physical control of the goods from the time they reach the port. This is usually the responsibility of the ‘loader’.

Approved loaders are issued with CHIEF badges and roles allowing them to send arrival and departure messages to CHIEF via the web.

The goods departure message should be sent by the loader within 12 hours of the vessel departing the EU.

The goods arrival and departure messages will trigger responses from CHIEF, and these will be recorded as versions of the declaration and create an auditable record of events.

8.4 How arrival and departure messages are sent

These messages are submitted to CHIEF using:

• CSPs
• internet web forms
• internet email using EDIFACT message attachments
• XML ‘wrap around’ EDIFACT messages
• customs CIE facilities

The choice of electronic transmission will depend on volume, required speed of response, balanced against costs and other business needs.

The CSP route has a high level of functionality and will allow the message sender to view and arrive/depart declarations ‘online’. Multiple declarations can be arrived and departed in on transmission and response times are immediate. This route is usually part of a much wider air or sea port management operation.

8.5 Manual arrival and departure messages

If you’re unable to provide electronic arrival and/or departure messages you may be permitted to provide a paper declaration C88/ESS and load list. This will contain all the relevant details (including the data elements incorporated within the goods arrival message) together with form C1601 and must be presented to customs to be input to CHIEF (within Charter Standards) before HMRC can give permission to progress. Details are to be faxed to the NCH.

For goods departure information must be supplied using form C1602 within 12 hours of the departure time of the exporting vessel/aircraft.

Paper documents will only be accepted by the NCH for input of arrival/departure messages.

8.6 Data items required in a goods arrival message

A goods arrival message can be either for an individual consignment declaration UCR (DUCR) or for a consolidation Master Unique Consignment Reference UCR (MUCR). The message may also advise of a consolidation associating the DUCR and MUCR.

The arrival message must contain:

• custom entry reference (Entry Processing Unit – Entry Number – Date)
• DUCR
• MUCR if appropriate
• goods location code – box 30
• where appropriate, shed identify if one exists – box 30

Border Force anti-smuggling teams may also need to take action because the goods arrival message usually only provides fiscal clearance. Non inventory linked locations do not have an anti-smuggling net (as provided by CSPs at inventory linked ports) and even though CHIEF may give ‘permission to progress’ it may be that local anti-smuggling staff will want to intercept. These arrangements are agreed locally between the loader and customs management.

If this happens the anti-smuggling staff will need details of the:

• port of origin
• port of destination
• country of destination

8.7 Arrival of split loads/multiple deliveries

Frontiers declarations

The goods arrival message for frontier clearance establishes the date into customs control. The exception is CAP goods, where an export declaration has goods split over multiple containers/loads, a goods arrival message can be submitted for each part of the consignment.

CAP goods

The rules are different for the export of CAP goods, because the date of acceptance into customs control determines the refund rate and licence attribution. When an export declaration has CAP goods split over multiple containers/loads, it is a requirement that all of these goods must be available to customs’ satisfaction. This means they must all be onsite at the port/airport, before the goods arrival message is entered to CHIEF.

If the GAM is entered before all the CAP goods are available to custom’s satisfaction, the goods may be delayed for further checking. If all of the declared goods are not onsite before the arrival message is entered the declarant may be subject to civil penalty action by HMRC and administrative penalty action by the Rural Payments Agency (RPA).

Inland declarations (CSE)

Consignments under CSE may also be travelling in more than one container/load. It is a requirement that all of the goods must be available at the nominated inland location at the goods available ‘from’ time. For CSE cleared goods exiting the EU via another member state no further messaging is required in the UK.

However, CSE goods shipping direct to a third country, will require a second goods arrival message to be entered into CHIEF. With the exception of CAP goods, for goods split over multiple containers/ loads the same facility for multiple arrivals is available (see above).

CAP goods

For export declarations with CAP goods split over multiple containers/loads all of these goods must be available to custom’s satisfaction. This means they must all be onsite at the inland location at the ‘goods available from time’ (when the first goods arrival message will be entered to CHIEF) and afterwards all of these goods must be onsite at the port/airport before the second goods arrival message is entered to CHIEF. Non complaint CSE CAP traders will be subject to the same penalties as above.

8.8 Data items required in a goods departure message

The goods departure message can be either for an individual consignment UCR (DUCR) or for a consolidation UCR (MUCR). For a consolidation, CHIEF will record as departed declarations recorded on the system. Although messages may be received out of the logical sequence of (pre-lodge/arrival/departure), it will highlight to customs as possible non-compliance issues and restrict trader’s future use of their CHIEF badges.

If a consignment is transported on a number of separate vessels, then departure should be advised repeatedly with the different transport details.

The departure message must contain all of the following data:

• DUCR
• MUCR if appropriate
• date of departure
• place of loading – box 27
• transport mode code – box 25
• exporting vessel name – box 21
• flag code – box 21

If all of this information is not supplied then the departure message will be ‘frustrated’ and the Status of Entry (SOE) code will default to status ‘D’ indicating that the goods have been removed inland. This may affect your VAT Zero rating.

8.9 Who can submit arrival and departure messages

The person/company giving the goods arrival and goods departure messages must be ‘authorised’ to do so. In CHIEF terms ‘authorised’ means someone customs has given a ‘role’ which allows the arrival and departure message transactions. Without this ‘role’ you will not be able to input either message.

If you require access to CHIEF (to send these messages) you should download an application form PA7, complete and send it to customs for authorisation to be granted.

For more detailed information please see the CHIEF user guides and technical specifications.

8.10 What happens if an export declaration is not arrived

When data is entered to CHIEF for export but the DUCR is not arrived, customs will contact the declarant (the person placing the data onto CHIEF) using an automated print (P9) that explains that data needs to be actioned.

This P9 print is generated automatically 22 days after data has been input to CHIEF. The print is recognised by the declarant under its reference P9. This print confirms the export reference number and reminds the declarant that the data remains on CHIEF.

The P9 print also gives the legislation governing arrivals within NES (Statutory Instrument 2003 No 467) and the possible imposition of customs civil penalties (CCPs) should action not be taken.

It’s important that data queried under the P9 procedure is correctly processed as routine cancellation/deletion may prevent VAT zero rating, CAP refunds or gain export reliefs.

Declarants that fail to take action will see their entry data automatically deleted from CHIEF after a further 38 days.

8.11 What action should be taken to resolve P9 generated enquiries for non-arrived exports

Customs expects the declarant to fully investigate where:

• the export is still to take place
• the goods have physically been exported

The declarant should make sure that these details are then confirmed through to CHIEF.

Where the export has still to take place

Consideration should be given to extending the life of the data to avoid systems deletion. This can be done via CHIEF format AEXD.

Insert the Entry Processing Unit (EPU), entry number and date, or DUCR in the relevant fields and the reason for amendment in the plain text box ‘Receipt of P9’. PARA must be in the box in the bottom right hand corner of the screen, pressing the return key should bring the entry data as input onto the screen.

If there’s an expected date of export entered, which is earlier than the amendment, this date should be amended or removed. To achieve an extension in time this data should then be committed to CHIEF.

Where export has actually taken place

The declarant should confirm that no duplicate set of data has been transmitted. If it has a request for cancellation of the original data (that is under P9 query 0 should be made using CHIEF format XTCE).

If no duplicate entry has been input the process described above, to extend the life of the data, should be followed. The declarant should then contact customs at the place of export.

Where goods are not going to be exported

The declarant should make a request for cancellation of the original data (that is under P9 query) using CHIEF format XTCE.

Presentation to Border Force

In the event of goods being shipped without permission to progress, an application should be made to Border Force at the place of export. Border Force will consider the control aspect and the means by which the arrival message should have been generated, for example inventory, web loader or CIE by customs.

Application to process data that has generated a P9 report for goods that have been shipped without P2P must include:

• details of the export DUCR
• an export entry reference number, for example EPU-Entry Number-Date
• a letter of explanation (reason for non-arrival to be established by the declarant not customs)
• form C1603 detailing the export goods in question and references
• a certified copy of Bill of Landing or Airway Bill

Additional papers may be called for at the discretion of the NCH where doubts exist over the actual export, ‘arrival’ will not be performed until the NCH are fully satisfied that the actual export took place.

If the NCH are satisfied that the goods have been shipped, an arrival message of the data/DUCR will be input to CHIEF by them.

Following ‘arrival’, the declarant or the exporter should retain evidence of export for future audits as under no circumstances should a departure message be input. All P9 arrivals will receive an ‘assumed departure’ message instead. These exports will require commercial documentation to support a claim for VAT zero rating or a duty relief.

8.12 Merchandise in baggage

Goods of a commercial or business nature which are exported as accompanied baggage are referred to as ‘merchandise in baggage’ (MIB). Passengers leaving the EU with MIB are advised to submit an export declaration well before their schedule departure.

In almost all cases declaration should be submitted electronically into NES by one of the authorised data transmission routes available. A copy of the pre-lodged declaration can then be presented with the goods to the export officer at the port/airport. The declaration must also be accompanied by any other documentation required for the goods, for example an export licence.

Where it has not been possible to input your export declaration to NES before arriving at the port/airport a completed paper C88/ESS must be presented to the export officer. Customs will key this onto CHIEF.

Paper declarations C88/ESS declarations are likely to take longer to clear than those submitted directly to CHIEF. This may impact on the time of release of any goods.

If in these circumstances you require a certificate of export for VAT purposes you must ensure that copy 3 or EAD is stamped by the export officer.

Read more in VAT Notice 703.

Read more about MIB in Notice 6.

9. Introduction to export declarations

9.1 Export Entry Completion Rules

There are various types of declaration used in respect of export cargo movements:

• full export declaration
• EXS
• customs clearance request (form C21)
• PSA
• SD

Only traders authorised to use SDP can submit:

• PSA
• SD

All supplementary declarations need to be submitted electronically and processed by the due dates, quoting the DUCR of the PSA.

9.2 Availability

Find out about downtime and technical issues with CHIEF.

You should refer to trade software suppliers and CSPs for their availability dates.

In exceptional circumstances a paper C88/ESS export declaration may be submitted for input by customs at the NCH, processing will take longer than those entries submitted using one of the available electronic routes.

Paper declarations will end under UCC.

9.3 Methods of Submission

Export declarations can be submitted to HMRC (CHIEF):

• online
• via CSP
• using EDIFACT via the email or XML (with the exception of CAP)
• exceptionally on a paper export declaration or form C21, the data is input to CHIEF by customs staff and is referred to as CIE (customs input of entries), these will take longer than other routes into CHIEF

9.4 Completion of export declarations

The declaration rules that follow are specified against the C88/ESS box numbers identifying what must be entered on a paper declaration, the screen names for online input and the Electronic Data Interchange (EDI) data element names for submission as an EDIFACT message.

The user interface for online input is given in the CHIEF user guides. The EDI interface is defined in the CHIEF Trade Interface Specification for the EU Harmonised SAD.

9.5 Transactions

The CHIEF transactions relating to export declarations are:

• IEFD insert export full declaration
• IELP insert export CSE PSA
• IESP insert export SDP PSA
• IESD insert export SD
• IEXS insert exit summary declaration
• IECR insert export customs clearance request (form C21)
• existing CHIEF transactions are used to amend (AEXD) and display (DEVD) export declarations

9.6 Pre-lodgement

It is a requirement that export declarations are pre-input in advance of shipment. This means that the arrival indicator will always be ‘No’ with subsequent declaration acceptance/arrival being activated by a company with a CHIEF loader role (arrival notification completed in box 1, second subdivision).

9.7 Trader identification EORI

All exporters and other parties involved in international trade need to quote their EORI number.

The EORI number is a combination of the country code of the issuing country and the identity reference allocated by that country. In the UK traders enter GB followed by the traders EORI.

To apply for EORI registration please email the EORI/TURN team in Cardiff turnwhmrc.gsi.gov.uk

In the UK the majority of EORI numbers will be based on a 2 digit country code, followed by 12 numeric characters usually comprising of a 9 digit UK VAT number followed by a 3 digit suffix (000) – for example, GB 123 4567 89 000. Traders who are members of a VAT group registration will have a 3 digit suffix which should be used for exports.

Notes

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

If a UK trader is not registered for VAT they can apply for an EORI number by emailing eori@hmrc.gsi.gov.uk.

Private individuals can use the GBPR indicator where there’s no commercial purpose involved, for example household effects.

Non-UK traders who have an identity issued by another EU country must enter those details.

If a trader has a UK allocated EORI, this must be declared even if the trader also has non UK identities.

For non EU traders declaring temporary admission goods for re-export who don’t require an EORI number, enter ‘00500’ in the ID field prefaced by the non EU country code of the exporter followed by their name and address.

Identities should be shown on paper declarations after ‘Number’.

Where GBPR is used the full name and address and contact details must be put in the relevant boxes.

9.8 Goods carried under a single transport contract (STC)

Goods moved under STC need to be indicated by a header additional information (AI) statement ‘STC99’ in box 44. Box 29 (office of exit) should not be completed for any STC movements, including those where goods are leaving via another member state. STC can’t be used for excise goods.

Datasets for export declarations will be revised under the UCC IT implementation. Any changes to datasets will be put in place once the upgrade from CHIEF to CDS is completed.

9.9 Export procedure followed by transit procedure

All goods for export must obtain customs clearance or ‘Permission to Progress’ (P2P) from CHIEF. Where goods must remain under customs control on one of the transit procedures, they must subsequently be declared to the NCTS transit system. CIP 18 (2015) explains the full procedures.

Free circulation goods in excise duty suspension

The Excise Movement and Control System (EMCS) is an EU-wide computer system that’s used to record duty suspended movements of excise goods taking place within the EU. Where goods are leaving the union the excise movement is entered into the export declaration.

EMCS system – an electronic Administrative Document (eAD) is completed on the EMCS. EMCS generates the Excise Administrative Reference Code (ARC) number.

Export (CHIEF) system – an export declaration is completed on the CHIEF system. Box 29 must be completed to identify the appropriate office of exit. The ARC number generated by the EMCS system must be placed in box 40, using Administrative Accompanying Document (AAD) in the previous document field.

The Additional Information (AI) code TRANS must be shown in box 44. Where fall-back procedures have been agreed, the fall-back accompanying document (FAD) number must be shown instead in the previous document field.

NCTS transit system – a T2 community transit declaration is completed on the NCTS. The MRN of the export declaration is to be included in box 40.

The goods are presented to both the office of export and the transit office of departure in the UK.

A release to both the export and the transit procedures must be obtained before moving the goods.

The goods and Transit Accompanying Document (TAD) must be presented at each office of transit.

The goods are presented together with the EAD at the office of exit and with the TAD being presented at the transit office of destination.

Duty suspended goods (including goods in excise suspension) being re-exported

Where goods are released for export and are placed under the external transit procedure, the customs office of exit becomes the customs office of departure for the transit operation. The T1 transit procedure provides security for the goods and should not be used in conjunction with the EMCS system.

Export (CHIEF) system – an export declaration is completed on CHIEF. Box 29 should be left blank. The AI code TRANS must be shown in box 44.

Transit (NCTS) System – a T1 community transit declaration is completed on the NCTS. The MRN of the export declaration is to be included in box 40.

The goods are presented to both the office of export and the transit office of departure in the UK.

A release to both the export and the transit procedures must be obtained before moving the goods.

The goods and TAD must be presented at each office of transit and at the office of destination.

9.10 Declaration Unique Consignment Reference (DUCR) and DUCR Part

Trader reference based DUCRs are required in the UK. Traders should enter their own declaration UCR numbers into box 44 of the export declaration as these are recognised across the EU.

When printing an Export Accompanying Document (EAD) the DUCR number in box 44 should be printed into box 7 of the paper EAD as this satisfies the ‘safety and security’ requirement for a unique trader reference to be provided.

UK trader generated DUCR

The format of the UKs DUCR conforms to a trader reference based UCR structure recommended by the World Customs Organisation (WCO).

The format of a UK trader generated DUCR is year/GB/EORI/ – /reference/, where:

• year is the last digit of the year in which the DUCR was allocated, for example 3 if allocated in 2013 or 4 for 2014
• EORI is the identity of the trader as known to customs – in the UK this was formerly the 12 character Trader’s Unique Reference Number (TURN) but prefixed by GB (CHIEF will accept EORI numbers issued in other member states)
• a hyphen (-) and reference are a unique series of characters (up to a maximum of 19), which the trader whose EORI number is included in the DUCR devises and which provides an audit trail within their commercial records – this component of the DUCR is restricted to numbers, upper case letters and certain special characters viz. 0 to 9, A to Z, -, ( and ). Forward slashes (/) and colons (:) must not be used

An example of a DUCR based on the above is 9GB123456789012-ABC1234.

For export declarations, the EORI number and trader reference are to be incorporated into a UK trader generated DUCR as follows:

1. If the consignor/exporter (as declared in box 2) is using simplified procedures (SDP or CSE), or there is no declarant/representative (for example, box 14 is not completed) then the exporters EORI number and reference is to be incorporated into the DUCR.
2. If the exporter is not using simplified procedures but the declarant is, then the declarants EORI number and reference is to be incorporated into the DUCR.
3. If neither the exporter nor the declarant is using simplified procedures but both have an EORI number then if the exporter has supplied both an EORI number and a reference then those details are to be incorporated into the DUCR. If the exporter has not supplied a reference then the declarants EORI number and reference is to be incorporated into the DUCR.
4. If the declarant has an EORI number but the exporter is shown as GBPR, then the declarants EORI number and reference is to be incorporated into the DUCR.
5. If the declarant is GBPR but the exporter has supplied an EORI number and a reference then the exporters EORI number and reference is to be incorporated into the DUCR.
6. If the declarant is GBPR and the exporter has supplied an EORI number but not a reference leave this field blank. CHIEF will then automatically generate a DUCR.
7. If both the exporter and the declarant are GBPR leave this field blank. CHIEF will then automatically generate a DUCR.

DUCR Part

Additionally in the UK, to allow 2 or more declarations to have the same core DUCR and provide a check letter, a further optional field (DUCR Part) of up to 4 characters has been made available. It is this, in combination with the (up to) 35 character UCR, which must be unique, but if the suffix is not used it can be ignored, there is no need to enter spaces or zeros.

The DUCR Part field can contain an optional up to 3 numeric part number followed by an optional check letter. So this field can be omitted, contain a part number, contain a part number and a check letter or just contain a check letter. If a check letter is supplied then the DUCR and any part number are checked and the DUCR Part rejected if found invalid.

CHIEF always provides the relevant check letter in any response(s) relating to the declaration.

An example of a DUCR Part suffix is 789A.

On paper declarations, the Declaration UCR is declared as a header level document in box 44 with the document code 9DCR, for example, 9DCR9GB123456789012-ABC1234. If a DUCR Part suffix is also supplied then the suffix is to be prefixed by part%.

An example of a DUCR with a part suffix is 9DCR9GB123456789012-ABC1234 part%789.

Simplified declaration considerations

CHIEF ensures that the DUCR Part is unique for the declaration. The only exception to this rule is where the same DUCR Part must be quoted on both the initial declaration and the related supplementary declaration. The initial and SD can have the same DUCR Part.

If there is more than one SD for a single initial declaration, then the same DUCR must be used for all the supplementary declarations with the part used so each SD is uniquely identified by a DUCR Part.

If there is more than one initial declaration for one SD then on the SD enter the DUCR for the first PSA/SD in this field and declare the DUCR Part for each of the other PSAs/SDs as a header level document in box 44 with the document code 9DCS.

Irrespective of how they are differentiated, the audit trail between the PSA and SD must be maintained in the trader’s records and through CHIEF submissions.

9.11 Additional information (AI) statement format

AI Format

If no additional information text is required declare the 5 character additional information code.

If text is required it must be followed by a hyphen and then the appropriate additional information code.

Where the text has separate components (for example, name, street, city) separate each component with a comma.

Document format

The format of a document declaration is [document code]-[status]-[reference] – P = [part]- Q= [ quantity]-[reason], where:

• a document declaration starts with the appropriate 4 character document code followed by a hyphen and then the document details as required
• declare the status in square brackets ([ ])
• a part needs to be declared (for example, a licence line number) prefix it with P =
• a quantity needs to be declared (for example, for a licence) prefix it with =
• the status requires a reason, enclose the text in quotes (”)

9.12 Provision of safety and security details

EU legislation required pre-departure safety and security data provision to be made. The UK has incorporated these additional data items into the full declaration on CHIEF but where a full declaration is not required, an EXS should be used.

The current UK full declaration already includes most of the pre-departure information but HMRC has identified a number of additional pre-departure notification items which are required in certain circumstances. These are:

• country of export (box 15a required at all times)
• countries of routing (where known) (ROUTE-CNTRY) at header or item level as appropriate
• the method of payment of the transport charges (TRPTCHGE-MOP)
• for UN defined dangerous goods enter the appropriate UNDG code (UNDG-CODE)
• customs office of exit (box 29 for indirect exports)
• seal number
• goods description – this must be entered in box 31 for IEXS transaction

10. Export completion rules: online and EDI controls

The term Export includes placing goods in victualling warehouses for CAP export refund purposes or into free zones.

10.1 Date and time the goods will be available for inspection at CSE premises

Declaration types	Screen name	EDI data element
Full, PSA and SD	Goods avail from	GDS-ARR-DTM-INLD

This information is only to be supplied by traders authorised for, and submitting electronic declarations under the CSE, to declare when it is intended that the goods will leave the approved CSE premises, as declared in box 30. The goods must not leave the CSE premises before the date and time agreed unless specific customs approval to leave has been given.

10.2 Date and time the goods will be leaving CSE premises

Declaration types	Screen name	EDI data element
Full, PSA and SD	(Goods avail)	GDS-DEP-DTM-INLD

This information is only to be supplied by traders authorised for, and submitting declarations under, the CSE. It is used to declare when it is intended that the goods will be leaving the approved CSE premises. The goods must not leave the premises before this date and time unless specific customs approval to do so has been given.

The date/time must be later than the date/time it was declared the goods will be available for inspection at CSE premises (see above).

10.3 Goods departure date

Declaration types	Screen name	EDI data element
SD	Exp Date	GDS-DEP-DT

Enter the date on which the goods left the UK.

For SDs submitted by traders authorised to use the special victuallers scheduling scheme, enter the last day of the month that goods were supplied under the scheme.

10.4 Tax point date and time

Declaration types	Screen name	EDI data element
SD	Tax Point date (and) time	ACPTNC-DTM

This is the date and time when CHIEF legally accepted (not the date and time of submission of the declaration) the associated PSA, as shown on the X2 print, see entry accepted field on the X2 or its customer response (CUSRES) equivalent (data element ACPTNC- DTM).

Under CSE this will be the same date and time that the goods were available for inspection at CSE premises (see above).

For Memorandum of Understanding (MoU) traders authorised for CSE or SDP the tax point will be the date and time the goods were formally entered into their records.

For traders authorised to use CAP victualling simplified procedures, the date and time to be entered is 23:59 hours on the last day of the month to which the claim refers.

10.5 Front end credibility (FEC) and report requirements processing codes

Declaration types	Screen name	EDI data element
C21 Full, EXS, SD and PSA	Correct as input (displayed when the associated data is FEC challenged)	Header: PROC-INST Item: ITEM-PROC-INST

FEC is a mechanism on CHIEF that identifies incredible data is identified in response to the submission of a declaration. Traders submitting declarations online that fail the CHIEF credibility checks will see the failure reason on their screen. They then have the option to advise that the data is actually correct by entering ‘C’ on the screen or can amend the data and re-submit the declaration.

EDI traders can decide how they wish to handle any FEC challenges, including whether they want valid frontier declarations held on ‘Route F’ and what reports they wish to have by quoting various codes in the declaration submission message. The codes and circumstances under which these codes can be used and how they are reported back to the submitting trader are set out in DES 238, Section 9.1.

If you are connected to CHIEF via a CSP, some of these facilities are subject to the agreement of the CSP.