HMRC, CDS Programme Draft Export Tariff Completion Rules · HMRC, CDS Programme Draft Export Tariff...

HMRC, CDS Programme Draft Export Tariff Completion Rules

Version 5.0 Draft for Comment OFFICIAL Date: 30/11/2017 Page 1 of 95

Document name: Export Tariff Completion Rules

Abstract: The total data element completion rules for export declaration data sets. Please note the formatting of this document has not be revised as this is how it will be officially published.

Status: Draft

Stability: Document indicate in 'yellow' highlighted text where there are still decisions or answers pending.

Team: Customs Directorate

Version reference

Update Date

V5.0 Export Tariff Completion Rules 30/11/17

V0.1 Draft Box Completion Rules 09/06/17



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 declaration require the completion of the data element

2. The screen name as it appears on the CDS product

3. The number and type of characters allowed in the data element

4. The number of times the data element may be used at Header level

5. The number of times the data element may be used at Item level

6. The XML data schema path for the data element

For example:

Declaration Categories

Screen name

Field format No. of occurrences

at header level

No. of occurrences at item level

C21, A1, A2, A3, B1, B2, B3, B4, C1, C2

a2 1x 99x

XML Data Schema path

Declaration Categories:

The data element completion rules provided in this document indicate for which types of declarations the data element is required, e.g., data element 1/1 needs to be completed for types: C21, A1, A2, A3, B1, B2, B3, B4, C1 and C2

The table below explains which types of declarations these are, for example C1: Export Simplified Declaration


Description

C21 (Air) Port inventory release message

A1 Exit Summary Declaration

A2 Exit Summary Declaration for express consignments

A3 Re-export Notification

B1 Export Standard Declaration or Re-export Standard Declaration

B2 Special Procedures –Declaration for Outward Processing

B3 Declaration for Customs Warehousing of Union goods to claim repayment or remission of import duty. To note this declaration type is not currently used in the UK. This type will only be introduced if CAP export refunds are re-introduced.




Description

B4 Declaration for dispatch of goods to a Special Fiscal Territory

C1 Export Simplified Declaration

C2 Presentation of goods to customs for goods being entered using EIDR (Entry in Declarant’s Records)

For correlation purposes:

● Full Customs declarations are referred to under the Union Customs Code as Standard Customs Declarations

● The Pre-Shipment Advice (PSA) used under simplified declaration procedure is referred to under the Union Customs Code as a Simplified Declaration

Declaration types B1 – B4 will be used for the Supplementary Declaration data sets.

Field Format

The column showing field format in the table at the start of each data elements 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, e.g., n16,2 means the maximum field length is 16 digits of which two may be decimal places.

● Therefore if using 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 decimals.

Data Groups:

The UCC data elements are grouped in 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)

Notes

In several cases the following instructions indicate that Data Elements are to be left blank. Some of these data elements may have been completed on declarations arriving from other Member States. Where that is so and they are being used as export declarations in this country the information must be allowed to stand - it must not be deleted or erased.



Data Element Completion Rules:

Group 1: Message Information (including Procedure Codes)

D.E. 1/1 Declaration Type (Box 1 – Declaration first subdivision)

First subdivision on SAD Box 1 equates to D.E. 1/1


Screen name

Field format No. of occurrences at

header level

No. of occurrences at

item level

C21, A1, A2, A3, B1, B2, B3, B4, C1

a2 1x NA


Declaration/type

Status of D.E.

Finalised

All Declaration Categories:

Enter the type of declaration as follows:

Code Type of declaration

CO All the goods being declared are from a Special Fiscal Territory of the EU

EX For trade with countries and territories situated outside of the Customs Territory of the Union

Notes:

D.E. 1/1 must be left blank on paper declaration continuation sheets when used.

D.E. 1/2 Additional Declaration Type (Box 1 Declaration second subdivision)


Screen name

Field format

No. of occurrences at header level


C21, B1, B2, B3, C1

a1 1x NA


Declaration/type

Status of D.E.

Finalised




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

For correlation purposes:

● Full Customs declarations are referred to under the Union Customs Code as Standard Customs declarations

● The Pre-Shipment Advice (PSA) used under simplified declaration procedure is referred to under the Union Customs Code as a Simplified Declaration

Code Type of declaration Goods Arrived or

not

A Standard customs declaration Goods arrived

B Simplified declaration on occasional basis Goods arrived

C Simplified declaration with regular use Goods arrived

D Standard customs declaration Goods not arrived

E Simplified declaration on occasional basis Goods not arrived

F Simplified declaration with regular use Goods not arrived

J C21 Goods arrived

K C21 Goods not arrived

X Supplementary declaration covered by types B and E Goods arrived

Y Supplementary declaration covered by types C and F Goods arrived

Z Supplementary declarations for Entry in Declarants Records

Goods arrived

Notes:

D.E. 1/2 must be left blank on paper declaration continuation sheets when used.

D.E. 1/6 Goods Item No (Box 32 - item number)

Declaration Categories Screen name

Field format

No. of occurrences

at header level


A1, A2, A3, B1, B2, B3, B4, C1, C2

n..3 NA 1x


Declaration/type

Status of D.E.

Finalised



For Declaration Category C2:

This is the number assigned to the goods in the EIDR records (Entry in Declarant’s Records).


Number of the item in relation to the total number of items contained in the declaration or notification.

Enter in sequential number order, up to a maximum of 999, the item number.

Notes:

If a declaration is amended and a goods item is removed, the goods item number relating to the removed item cannot be reused.

For example, if on a 12 item declaration, item number 11 is removed in an amendment, then item number 11 cannot be reused for a different goods item on the declaration. Item 12 would also not be re-numbered and remains as item 12.

For paper declarations: Enter the item number (in sequential number order), up to the total declared in D.E. 1/9 (ex-box 5).

D.E. 1/7: Specific Circumstance indicator


Screen name


header level


item level

A2 an3 1x NA


Status of D.E.

Finalised

For Declaration Category A2 only:

Enter code A20 in D.E. 1/7 to indicate that the Exit Summary Declaration relates to Express Consignments.



D.E. 1/8: Signature / Authentication (Box 54 - place and date, signature and name of the declarant/representative)



at header level


C21, A1, A2, A3, B1, B2, B3, B4, C1, C2

an..35 1x NA


Status of D.E.

Finalised


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

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

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

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

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

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

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



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

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

● An individual, by that individual or an employee who has been authorised in writing

● A partnership, by one of the partners, or one of their employees authorised in writing by a partner

● A company incorporated in the UK under the companies acts, by a director or the secretary, or an employee of the company authorised in writing by a director or the secretary

● A corporation incorporated in the UK by statute, by a person authorised by law to sign for the corporation, or an employee of the corporation authorised in writing by such a person

● A foreign firm or company, or a corporation incorporated abroad by statute, by a person authorised by the law of the country in which the firm or company, is established.

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

Notes:

Where paper-based declarations are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the declaration which is to remain at the office of export/ dispatch/ 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 D.E. 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 have been met.

When a declaration partly completed in another member state is being used as the export declaration, the person signing D.E. 1/8 is committing themselves to the accuracy of all the information on the form, including that which was already completed when they received the document.



D.E. 1/9 Total number of items (Box 5 – items)


Screen name

Field format



C21, A1, A2, A3, B1, B2, B3, B4, C1, C2

n..3 1x NA

XML Data Schema

Status of D.E.

Finalised


Enter, the total number of items declared on the customs declaration. The number of items must correspond to the total number of ‘description of goods’ (D.E. 6/8) completed.

The maximum number of items that is to be entered is 999. If there are more than 999 items then further declarations must be submitted for the balance of the items.

Notes:

If a declaration is amended and a goods item is removed, the ‘total number of items’ data element must be amended to declare the new total.

For example, if on a 12 item declaration, item number 11 is removed in an amendment, then the total number of items must be updated to declare 11. However, as explained under D.E. 1/6, item 12 must not be re-numbered.

For paper declarations: Any description of goods data elements on the declaration continuation sheets which are not used must be crossed through.



D.E. 1/10 Procedure (Box 37 – procedure)


Screen name


at header level


C21, B1, B2, B3, B4, C1

an4 Requested procedure code: an2 +

Previous procedure code: an2

NA 1x

XML Data Schema

Status of D.E.

Finalised


Enter the appropriate (4 digit) Procedure Code from the list in Appendix D.E. 1/10 Procedure Codes, using the relevant procedure code description to help you complete the declaration.

Only one 4 digit procedure code can be declared against each item in D.E. 1/10.

The 4 digit Procedure Code is made up using:

Digits 1 and 2: Requested Procedure Code, e.g., 31 (Re-export)

Digits 3 and 4: Previous Procedure Code, e.g., 51 (Inward Processing)

Notes:

Procedure Codes may only be declared on the relevant Declaration Category, as defined in the table below. Procedure Codes used on a single customs declaration must all be from the same Declaration Category, for example a Procedure Code from B1 may not be combined with a Procedure Code from B2.

Declaration Category

Declarations Requested Procedure Codes (Digits 1 and 2)

B1 Export declaration and re-export declaration

10, 11, 23, 31

B2 Special procedure — processing — declaration for outward processing

21, 22

B3 Declaration for Customs warehousing of Union goods

76, 77



B4 Declaration for dispatch of goods in the context of trade with special fiscal territories

10

C1 Export Simplified declaration 10, 11, 23, 31

All the items on a declaration for re-export from warehousing must be subject to:

The same Procedure Code in D.E. 1/10 and

Removed from the same warehouse.

Separate declarations are required for goods subject to different warehousing Procedure Codes and/ or removed from different warehouses. The Procedure Code notes explain these restrictions in more detail.

Use of a Procedure Code in this data element constitutes a formal declaration that the conditions of relevant regulations will be complied with and legally binds the declarant accordingly.



D.E. 1/11 Additional Procedure Code (Box 37 – procedure)


Screen name


header level


item level

C21, B1, B2, B3, B4, C1

an3

Union codes: a1 + an2 OR National codes: n1 + an2

NA 99x

XML Data Schema

Status of D.E.

Finalised


Enter the appropriate (3 digit) Additional Procedure Code from the list in Appendix D.E. 1/11 Additional Procedure Codes, using the relevant Additional Procedure Code description to help you complete the declaration.

Up to 99 additional Procedure Codes may be declared against each item in D.E. 1/11. Declarants must follow the guidance on code compatibility in the UK Trade Tariff to prevent incompatible codes being declared, which will result in the rejection of a declaration.

Notes:

All the items on a declaration for re-export from warehousing must be subject to:

The same Procedure Code in D.E. 1/10 and

Removed from the same warehouse.

Separate declarations are required for goods subject to different warehousing D.E. 1/10 Procedure Codes and/ or removed from different warehouses. The D.E. 1/10 Procedure Code notes explain these restrictions in more detail.

Use of an Additional Procedure Code in this data element constitutes a formal declaration that the conditions of relevant regulations will be complied with and legally binds the declarant accordingly.



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

D.E. 2/1 Simplified Declaration/Previous Documents (Box 40 - Declaration/Previous Document)

Document Categories


Screen name


at header level


C21, A1, A2, A3, B1, B2, B3, B4,

Document category: a1 + Previous

document type: an ..3 + Previous

document reference: an ..35+ Goods item

identifier:

n..3

9999x 99x

XML Data Schema

Status of D.E.

Draft

TBC


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

A previous declaration, or document, is identified by class, type, reference (including DUCR, as required) and the goods item number.

On paper declarations the details are separated with a dash in the format (class-type-reference-good item no. (e.g. Z-380-12345DUCRGB000000000000-1).

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

Each code is made up of four components:



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 simplified declaration or the entry in the declarant’s records, represented by ‘Y’

● the previous document, represented by ‘Z’. For example: Y Second component: Previous document type (an..3)

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

● Choose the Code from the list in Appendix D.E. 2/1 Simplified Declaration/ Previous Document Code.

For example, code: CLE

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

● Followed by the Declaration UCR (DUCR) as appropriate.

For example, 20171001DUCR7GB000000000000-12345

See notes below for the format of the DUCR.

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 item number of the goods concerned as provided in D.E. 1/6 or the goods item number on the summary declaration or previous document.

For example: 1

The full code for D.E. 2/1 in this example would be YCLE20171001DUCR7GB000000000000-12345-1

Notes:

On paper declarations: the details are separated with a dash in the format <class>-<type>-<reference>-<DUCR>-<goods item number>

If removed from warehouse (other than by EIDR) or IP insert the document identity (for example, Customs export entry reference or DUCR/Part that entered the goods to that regime).



For a simplified declaration, enter class code:

X for goods removed from Temporary Storage, or

Z for other document

Followed by:

Type of document

The reference number of the previous document, followed by

The DUCR if appropriate

For an SDP supplementary declaration, enter class code ‘Y’, followed by:

SDE

The CDS simplified declaration entry number

The DUCR

For an EIDR supplementary declaration, enter the class code ‘Y’, followed by:

● Code CLE

● The date of the entry in the EIDR records (the date format should be yyyymmdd)

● The DUCR

References applicable to all items must be entered at header level, with a maximum number of 9,999 instances.

References not applicable to all items should be declared at item level, with a maximum number of 99 instances.

DUCR Completion Rules:

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

The declaration of a DUCR is mandatory for all NES declarations. The same DUCR must be supplied on all linked declaration parts, e.g., simplified declaration and supplementary declaration.

It is important that traders enter their own declaration UCR numbers into D.E. 2/1 Simplified Declaration/ Previous Document (third component) as these are recognised across the EU and remove the requirement to enter additional references into D.E. 2/4 (Reference Number/ UCR). (TBC)

When printing an EAD the DUCR number in D.E. 2/1 Simplified Declaration/ Previous Document (third component) should be printed into D.E. 2/4 (Reference Number/ UCR) of the paper EAD.

DUCR Part Numbers: TBC

Couriers and fast parcel operators, authorised under the MOU arrangements must supply a DUCR Part.

The declaration of a DUCR Part also enables the CDS system to detect duplicates and so identify potential problems at an early stage.

On supplementary declarations enter the related DUCR Part(s) for the linked simplified declarations(s). If a SD covers more than one simplified declaration, use



the DUCR of the first simplified declaration as the DUCR Part for the supplementary declaration.

The DUCR Parts of each of the other simplified declarations are to be declared as separate 9DCS documents.

Format of DUCR

The format of the reference number in the UK is the 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 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 HM Revenue & Customs (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: ‘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’.

D.E. 2/2 Additional information


Screen name


header level


C21, A1, A2, A3, B1, B2, B3,

B4, C1

Coded version (Union codes): an5 n1 + an4 OR (national codes): an5 a1 +an4 +

Free text description: an..507 or 512

NA 99x

XML Data Schema

Status of D.E.

TBC: field length of free text description segment

TBC: Trans code and warehouse ID in C21



For Declaration Categories A1, A2 and A3:

Where the goods are:

● carried under a negotiable bill of lading that is ‘to order blank endorsed’ and

● the consignee is unknown, then

Replace the unknown consignee details with the relevant Union Code.

For Declaration Categories B4:

This data element is optional.


Enter any Union and/ or national codes which apply.

Where a national code is required, add free text information following the code as required.

All the AI codes and their completion rules are listed in Appendix D.E. 2/2 Additional Information.

Up to 99 Additional information codes can be declared at item level in D.E. 2/2.

Notes:

Ex-Box 44 segments to be included as AI Statements:

Premises

If the premises code in D.E. 2/7 (Identification of Warehouse) is that of a UK allocated warehouse or Free Zone, do not complete a AI Statement in D.E. 2/2 using the code: PREMS

Insert the full name and address of the premises when:

● D.E. 2/7 (Identification of Warehouse) does not identify a UK allocated warehouse or Free Zone

● otherwise directed by customs

Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.

D.E. 2/7 (Identification of Warehouse) is not applicable to C21 (tbc – if using proper cpcs and EIDR direct into CW – need warehouse ID)

Registered consignor

Enter the UK trader’s EORI no. as an AI statement in D.E. 2/2 AI Statement using the code RCONR.

Notes:



Where a foreign company (for example, one not registered in the UK) takes ownership of goods before export, although the foreign company will be responsible for the export (including obtaining customs clearance of the goods) it is the UK company who has to provide evidence of export to justify zero rating the supply for VAT purposes.

In these situations, to help the UK trader in obtaining this evidence of export, enter the UK traders EORI number (without any GB prefix) in this data element.

Excise Registered Consignor

Enter the Excise Registered Consignor’s identification number (e.g. EORI or other identifier) as an AI statement in D.E. 2/2 AI Statement using the code ECONR.

Notes:

Please refer to Notice 197 for more details

EMCS is an EU wide electronic system for recording and validating movements of duty-suspended excise goods within the EU. Authorised warehouse keepers and registered consignors moving duty-suspended excise goods must register and enrol for EMCS.

The e-AD (ARC) should be entered in D.E. 2/3 as a document code reference using code C651 and the TRANS Code entered in D.E. 2/2 as an AI statement.

D.E. 2/3 Documents produced, certificates and authorisations, additional references and D.E. 8/7 Writing Off


Screen name


at header level


C21, A1, A3, B1, B2, B3,

B4, C1

Document type (Union codes) a1 + an3 OR (national codes): n1 + an3 + Document identifier and part: an..40 + Document Status: a2 +

Reason: an..35 + Issuing authority name: an..70 +

Date of validity: an8 (yyyymmdd) +

Measurement unit and qualifier, if applicable: an..4 +

Quantity: an..16,6

NA 99x

XML Data Schema



Status of D.E.

TBC – seventh component, location of third quantity

For Declaration Category B1:

D.E 2/3 and 8/7 requirements are combined for the purposes of completing the declaration. The details for writing off are to be declared alongside the document code details as a single data element.

Writing off details are only required on a B1 declaration.


All the document codes are listed in Appendix D.E. 2/3 Document Code.

D.E. 2/3 can only be declared at item level.

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

Each document code has eight components:

First Component: Document Type Code (an4)

The first component is a 4 figure Document Type Code. See Appendix D.E. 2/3 Document Code for a list of document codes which should be declared in specific circumstances. The Document Code appendix should be read in conjunction with Appendices D.E. 1/10 Procedure Codes and D.E 1/11 Additional Procedure Codes for information on which Document Codes should be used in order to use specific customs procedures.

Second Component: Document Identifier and Part (an..40)

The second component comprises of two sub-components.

Sub-component 1: Document Identifier (an..35)

This sub-component is the document identifier. This is the reference number, as specified against the document type code in Appendix D.E. 2/3 Document Code. This must identify the unique document, authorisation, licence or certificate being declared.

Sub-component 2: Multi Line Document (Document Part) (an..5)

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)



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

The document status code should be declared, as required, by the document type code. The specific document status codes which may be used with each document type code is specified in Appendix D.E. 2/3 Document Code.

Certain document type codes (for example, authorisation numbers) do not require a status code to be declared and where applicable this is specified against the document type code in Appendix D.E. 2/3 Document Code.

Other document type codes may be restricted in the document status codes which may be used and these are specified in Appendix D.E. 2/3 Document Codes.

Fourth component: Reason (an..35)

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

Where the export goods are subject to specific measures a Reason description should be entered in the fourth component of D.E. 2/3.

A reason must be supplied for some status values. For example: Status code UP “eaten by dog-replacement in post”.

Fifth Component: Issuing Authority (an..70)

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 (an8)

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.

Preferential Proofs of Origin

For preferential proofs of origin (for example, EUR.1, GSP, Invoice Declarations, Statements of Origin), the date to be declared is the date of issue.

Seventh component: Measurement unit and qualifier, if applicable: an..4 +

TBC: details on the measurement unit codes and qualifiers to be used.

Third quantity: TBC data element location (2/3, 4/4 or 6/17)

Only required for certain commodity codes. For example, if the UK Trade Tariff requires a third quantity in litres, record the number of litres for that item of the declaration. If no third quantity is required this data element should be omitted.

Eighth component: Quantity (an..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, 3 decimal places used means that only 13 numbers may be used in front of the decimal place.

Authorisation for customs procedures

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

Authorisations are declared as a document reference in D.E. 2/3 using a document code from the list in Appendix D.E. 2/3 Document Code. The authorisation should be declared in the format outlined in the example below.

For example, for an authorisation for a Private Customs Warehouse:

Document code

Document identifier: country

code

Document identifier:

authorisation type code

Document identifier: authorisation number

C517 GB CWP authorisation reference for the private customs warehouse

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

Documents, Licences and Certificates:

The list of applicable licence and certificate codes which may be used for exports can be found in Appendix D.E. 2/3 Document Codes. Each document code will specify the types of document status codes which may be used for the specific licence or certificate.

Status code

A status code must always be declared. Enter the appropriate status code for the type of licence from the table in Appendix D.E. 2/3. The status must be permitted for the licence type and the commodity.

Electronic Paper (held by Trader): attached

Paper (held by Trader):

not attached

Held by issuing

authority

Part attribution, i.e. licence still valid and will be used in future.

EP AP UP IP



Electronic Paper (held by Trader): attached

Paper (held by Trader):

not attached

Held by issuing

authority

Surrendered, i.e. licence still valid but will not be used in future.

ES AS US IS

Exhausted, i.e. 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 don’t require a licence (ex-heading).

XX XX XX XX

Where a licence waiver is being claimed please enter XW as status code and details of the waiver claimed in data element 2/2 as an AI statement using the appropriate AI code from Appendix 2/2 AI Statements.

Department for International Trade

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

Rural Payments Agency (RPA) Common Agricultural Policy (CAP) export licences and certificates

It is necessary to declare separately the RPA authorisation and the licence/ certificate numbers.

In D.E. 2/2 enter the authorisation code RPTID followed by the RPA Registration Number.

The appropriate document code for the licence/certificate from Appendix D.E. 2/3 Document Codes must be declared with its associated reference number. This will need to be declared as a separate item in D.E. 2/3.

Document Reference/Identifier


Enter the Document Reference/Identifier, format: an..35.

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



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

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

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

< licence type > as identified in Appendix D.E. 2/3 Document 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 (i.e. status code is in the x-series).

Notes:

Beneficiary countries of the EU GSP will progressively start to apply the REX system, replacing the current system of origin certification based on Form A certificates or invoice declarations for low value consignments with Statements on origin. By 30 June 2020, all exporters who wish to benefit from the GSP preferential tariff treatments will have to make out statements of origin. Refer to the published guidance for more information.

D.E. 2/4 Reference Number (Box 7 - reference number)


Screen name

Field format



C21, A1, B1, B2, B3, B4, C1

an..35 1x 1x

XML Data Schema

Status of D.E.

Finalised

For all export declarations the DUCR must be declared in D.E. 2/1 as part of the Simplified Declaration/ Previous Document Identifier (third component).

For optional use by the declarant to record a commercial reference for their own purposes.

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 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 HM Revenue & Customs (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: ‘7GB000000000000-12345’

This example DUCR would have been issued in 2017, 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 at item level.

D.E. 2/5: LRN (No previous reference)


Screen name


header level


C21, A1, A2, A3, B1, B2, B3, B4, C1, C2

an..22 1x NA

XML Data Schema

Status of D.E.

TBC: AEAC replacement message to shut MUCR


The Local Reference Number at export shall be the MUCR if used. See Notes section below for LRN format to be used where no MUCR applies.

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

Master Unique Consignment Reference (MUCR) consolidation

Whereas a declaration UCR directly relates to an individual CDS declaration, master UCRs are normally used to associate or link several declaration UCRs. For example, when a container holds a number of consignments from different exporters, each of whom has a DUCR.

Rather than quoting many individual DUCRs for each consignment or consolidators, the inventory systems can advise CDS that each of the Declaration UCRs in the container is associated with a single Master UCR.



Master UCRs can be associated with other Master UCRs. Although a Master UCR can be associated with one or many Declaration UCRs a Declaration UCR can only belong to one Master UCR.

Association can be done:

at the time of declaration by advising the declaration UCR and master UCR on the declaration

by authorised traders (such as consolidators and inventory systems) on arrival (anticipated and/or actual) at a customs controlled location-by providing the Declaration UCR and Master UCR in the arrival message

by an explicit association transaction through which one can also: o dis-associate a UCR from a Master UCR o associate a Master UCR or Declaration UCR with a (higher level)

The MUCR should only be completed according to the commercial rules for that type of traffic and/or location. It is typically used for groupage/consolidated consignments. For example, in the air environment would normally be the Master/Simple Air Waybill number or for approved courier traffic the CBV (Courier Baggage Voucher) reference.

If no MUCR is known/ applies, the LRN must be completed using the alternative format rules below.

Format of the MUCR

Master UCR (MUCRs) have one of the formats listed below

For Air

Use ‘A’ followed by:

either 3 alpha characters

a maximum of 8 numbers

a maximum length of 13 characters overall

For courier traffic

Use ‘C’ followed by:

3 alpha characters

at least 4 more alphanumeric

The courier MUCR must be at least 8 numbers long.

Other MUCR formats

GB/iii-s…s - GB = country, then followed by 3 characters identifying the inventory system and then at least another 5 alpha/numeric characters (minimum 12 characters in total)

GB/iiii-s…s - same as above yet with 4-character inventory reference (minimum 13 characters in total)

GB/EORI-s…s - GB, followed by the slash, then a valid EORI, hyphen and then at least one alpha or numeric character



Notes:

Export declarations where no MUCR applies:

If not in possession of a MUCR, the Local Reference Number should be created from the EORI number and a unique reference/ identifier as shown below:

'EORI' - is the identity of the trader as known to HM Revenue & Customs (HMRC). In the UK this is the two-digit Country Code followed by the12 character EORI number.

'-' - is a dash.

'Reference' - is a unique series of characters that the trader, whose EORI number is included in the LRN, devises and which provides an audit trail within traders' commercial records. This component of the LRN is restricted to numbers, upper case letters and certain special characters.

An example LRN is as follows: ‘GB000000000000-12345’

This example LRN would have been created by a trader with an EORI number ‘000000000000’, and with a trader reference number of ‘12345’.

Notes:

The rules about what other characters are allowed in a MUCR are the same as for DUCR, for example restricted to numbers, upper case letters and certain special characters viz. 0 to 9, A to Z, -, ( and ). If a MUCR is entered, then a DMS message xxxx (TBC AEAC equivalent message) must also be submitted to shut the consolidation once all the declarations have been associated with the MUCR.

D.E. 2/6: Deferred Payment (Box 48 -deferred payment)


Screen name

Field format No. of occurrences at header level


B1, B2 an..35 1x NA

XML Data Schema

Status of D.E.

Finalised

This data element is not currently in use for export/re-export purposes.



D.E. 2/7: Identification of warehouse (Box 49 Warehouse)


Screen name


header level


item level

C21, B1, B2, B3, B4

Warehouse type: a1 + Warehouse identifier: (including Country Code)

an..35

1x NA

XML Data Schema

Status of D.E.

Finalised

For Declarations Categories C21, B1, B2 and B4:

This data element must be used when goods are being removed from a customs warehouse.


This must be declared for goods being entered to a Customs warehouse.


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

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

● Type

● Warehouse identifier including Country Code

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

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 two 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 D.E. 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

Group 3-Parties

D.E. 3/1 Exporter Name and Address (Box 2 - consignor/exporter)


Screen names


at header level


C21, A1, A2, A3, B1, B2, B3, B4, C1

Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 +

City: an..35

1x 1x

XML Data Schema

Status of D.E.

Finalised




The details of the exporter (as defined in Article 1(19) of the Delegated Regulation 2015/2446) are to be entered in D.E. 3/1.

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

Box 2 (Consignor/ Exporter) is now covered under six different data elements under CDS.

D.E 3/1 is used to declare the Exporter’s name and address and postcode. This D.E should only be completed where a recognised EORI number is not held and declared in D.E. 3/2.

If the Exporter identifier reference number (EORI) quoted in D.E. 3/2 is recognised by CDS, then D.E. 3/1 should not be completed.

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, (e.g. US zip code), enter ‘NA’ in this data element.

Notes:

Exporter is defined (in Article 1(19) of the Delegated Regulation 2015/2446) as:

● the person established in the customs territory of the Union who, at the time when the declaration is accepted, holds the contract with the consignee in the third country and has the power for determining that the goods are to be brought to a destination outside the customs territory of the Union,

● the private individual carrying the goods to be exported where these goods are contained in the private individual’s personal baggage,

● in other cases, the person established in the customs territory of the Union who has the power for determining that the goods are to be brought to a destination outside the customs territory of the Union.

For paper and C21 declarations: only one exporter is to be declared.

For all other declarations:

If there is only one exporter then the exporter details are to be supplied at header level.

If there is more than one exporter then Additional Information Code 00200 is to be quoted in D.E. 2/2 and the individual exporter details must be supplied at item level (one exporter per item).

Read about the completion rules for the multiple consignor procedure.



D.E. 3/2 Exporter Identification Number (Box 2 - consignor/exporter)


Screen name


header level


C21, B1, B2, B3, B4, C1

an..17 1x 1x

XML Data Schema

Status of D.E.

Finalised


Enter the identification number (EORI) of the exporter (as defined in Article 1(19) of the Delegated Regulation 2015/2446) in D.E. 3/2

Where a valid EORI number is provided in D.E. 3/2, the exporters’ name and address does not need to be completed in D.E. 3/1.

Where the exporter does not have an EORI number, the customs administration may assign an ad hoc number for the declaration concerned.

For MoU approved fast parcel traders, insert GB888888811005 when details of individual exporters do not have to be supplied.

Notes:



If there is only one exporter then the exporter details are to be supplied at header level.

If there is more than one exporter then Additional Information Code 00200 is to be quoted in D.E. 2/2 and the individual exporter details must be supplied at item level (one exporter per item). Read about the completion rules for the multiple consignor procedure.



D.E. 3/7 Consignor Name and Address (Box 2: Consignor/ Exporter)


Screen name


header level


item level

C21, A1, A2,

Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35

1x 1x

XML Data Schema

Status of D.E.

Finalised

Declaration Categories A1 and A2:

This data element must be provided when the Consignor (D.E. 3/7) is different from the Declarant (D.E. 3/17).

When D.E. 3/7 is completed on the details must match those declared in D.E. 3/1 (Exporter).

Declaration Category C21:

The Consignor’s name and address, and their identity details, if known, are to be provided.



D.E 3/7 is used to declare the Consignor’s name and address and postcode. This D.E should only be completed where a recognised EORI number is not held and declared in D.E. 3/8.

If the Consignor’s identifier reference number (EORI) quoted in D.E. 3/8 is recognised by CDS, then D.E. 3/7 should not be completed.

Name and address

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

Notes:





If there is only one consignor then the consignor’s details are to be supplied at header level.

If there is more than one consignor then Additional Information Code 00200 is to be quoted in D.E. 2/2 and the individual consignor details must be supplied at item level (one consignor per item). Read about the completion rules for the multiple consignor procedure.

D.E. 3/8 Consignor Identification Number (Box 2: Consignor/ Exporter)


Screen name


header level


C21, A1, A2 an..17 1x 1x

XML Data Schema

Status of D.E.

Finalised


This data element must be provided when the Consignor Identification Number (D.E. 3/8) is different from the Declarant Identification Number (D.E. 3/18).

When D.E. 3/8 is completed on the details must match those declared in D.E. 3/2 (Exporter Identification Number).


Enter the identification number (e.g., EORI) of the party who is consigning the goods, in D.E. 3/8.



Where a valid EORI number is provided in D.E. 3/8, the consignor’s name and address does not need to be completed in D.E. 3/7.

Where the consignor does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

For specifically MoU approved fast parcel traders insert GB888888811005 when details of individual consignors do not have to be supplied.

Notes:

For paper and C21 declarations: only one consignor is to be declared.


about:blank



If there is only one consignor then the consignor’s details are to be supplied at header level.

If there is more than one consignor then Additional Information Code 00200 is to be quoted in D.E. 2/2 and the individual consignor’s details must be supplied at item level (one consignor per item). Read about the completion rules for the multiple consignor procedure.

D.E. 3/9 Consignee Name and Address (Box 8 - consignee)


Screen names


header level


item level

C21, A1, A2, B1, B2, B3, B4, C1

Name: an..70 +


Country: a2 +

Postcode: an..9 +

City: an..35 +

1x 1x

XML Data Schema

Status of D.E.

Draft: Confirm MoU completion of AI code 00200 in Notes


Box 8 (Consignee/ Importer) is now covered under six different data elements under CDS.

Enter the consignee’s name and address, and their identity details, if known.

This is the party to whom the goods are consigned/ shipped.

D.E 3/9 is used to declare the consignee’s name and address and postcode. This D.E should only be completed where a recognised EORI number is not held and declared in D.E. 3/10.

Name and Address

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

If the Consignee’s identifier reference number (EORI) quoted in D.E. 3/9 is recognised by CDS, then D.E. 3/10 should not be completed.

Notes:

For paper and C21 declarations only one consignee is to be declared.

about:blank



For all other declarations, if there’s only one consignee then the consignee’s details are to be supplied at header level.

If there is more than one consignee then consignee details are to be supplied at item level.

If there is more than one consignee then Additional Information Code 00200 is to be quoted in D.E. 2/2 and the individual consignee details must be supplied at item level (one consignee per item).

You need to be aware that:

● if the consignee is not known, enter the details of the firm or company responsible for taking delivery of the goods

● for traders authorised under the fast parcel MoU, or if directed by CPC instructions, consignee details can be supplied by entering 00200 in lieu of the name, street, city and postcode details and enter the country of ultimate destination of the goods in D.E. 5/8 (Country of Destination)

D.E. 3/10 Consignee Identification Number (Box 8 - consignee number)


Screen name


header level


C21, A1, A2, B1, B2, B3, B4, C1

an..17 1x 1x

XML Data Schema

Status of D.E.

Finalised

Declaration Category B3:

Where goods are subject to export refunds are entered to a customs warehouse, the EORI number of either:

● the person claiming the export refund or

● the ware housekeeper may be declared.


Enter the identification number of the party to whom the goods are consigned/ shipped. Where a valid EORI number is provided in D.E. 3/10, the consignee’s name and address should not be completed in D.E. 3/9.

Where a unique identification number is issued under third country trading partnership programmes that number may be declared in D.E. 3/10.

https://www.gov.uk/government/publications/uk-trade-tariff-additional-information-codes-for-harmonised-declarations

https://www.gov.uk/government/publications/uk-trade-tariff-additional-information-codes-for-harmonised-declarations



Notes:

The identity of a consignee is a combination of the country code of the issuing country, and the identity reference allocated by that country. The identity reference must take the following form:

● agency code (an..3) as listed in UN/EDIFACT 3055

● consignee Identification code (an..13)

For example, JP1511234567890 for a Japanese consignee (country code: JP) whose identification number with Japanese customs (Agency Code 151) is 1234567890.

For paper and C21 declarations: only one consignee is to be declared.


If there is only one consignee then the consignee details are to be supplied at header level.

If there is more than one consignee then Additional Information Code 00200 is to be quoted in D.E. 2/2 and the individual consignee details must be supplied at item level (one consignee per item).

D.E. 3/15 Importer Name and Address (Box 8 - consignee)


Screen name


header level


item level

Name: an..70 +


Country: a2 +

Postcode: an..9 +

City: an..35+

1x NA

XML Data Schema

Status of D.E.

Finalised

This data element is not used for (re)export purposes.



D.E. 3/16 Importer Identification no. (Box 8 - consignee)


Screen name



an..17 1x NA

XML Data Schema

Status of D.E.

Finalised


D.E. 3/17 Declarant Name and Address (Box 14 - declarant/representative)


Screen name


header level


item level

C21, B1, B2, B3, B4, C1


City: an..35

1x NA

XML Data Schema

Status of D.E.

Finalised

Box 14 (Declarant/ Representative) is now covered under five different data elements under CDS.


D.E 3/17 is used to declare the Declarant’s name and address and postcode. This D.E should only be completed where a recognised EORI number is not held and declared in D.E. 3/18.

If the Declarant’s identifier reference number (EORI) quoted in D.E. 3/18 is recognised by CDS, then D.E. 3/17 should not be completed.

If the declarant’s identity has been entered in D.E. 3/18, then the full name and address of the declarant must be entered in D.E. 3/17 if:

● the country code is other than ‘GB’

● the identity is ‘GBPR’

● it is a paper declaration.



●

Name and Address

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

Notes:

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

Enter the appropriate code (see below) in D.E. 2/2 (Additional information), if, for example:

● Declarant and Exporter are the same, code 00400 is to be used. ● Declarant and Consignor are the same, code 00300 is to be used

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

D.E. 3/18 Declarant Identification no. (Box 14 - declarant/representative)


Screen name

Field format

No. of occurrences

at header level


item level

C21, A1, A2, A3, B1, B2, B3, B4, C1

an..17 1x NA

XML Data Schema

Status of D.E.

Finalised



The declarant is the person lodging the declaration.

This data element is not optional for these Declaration Categories under the Union Customs Code.


Enter the identification number (EORI) of the Declarant in D.E. 3/18

Where a valid EORI number is provided in D.E. 3/18, the Declarant’s name and address does not need to be completed in D.E. 3/17.

Where the Declarant does not have an EORI number, the customs administration may assign an ad hoc number for the declaration concerned.



Notes:


Where a sub-agent, acting as a direct representative (DR), is completing a NES declaration (Simplified declaration and/or Supplementary Declarations) on behalf of a NES authorised trader acting as an indirect representative (IR), the identity of the IR must be entered in D.E. 3/19 or 3/20 (box 14) and the sub-agent’s identity must be entered in D.E. 2/2 (Additional Information) using code: GEN46 followed by the sub-agents identification number.

D.E. 3/19 Representative Name and Address (Box 14 - declarant/representative and Box 50: Principal’s Representative)


Screen name


header level


item level

C21, B1, B2, B3, B4, C1


City: an..35 +

1x NA

XML Data Schema

Status of D.E.

Finalised



This information shall only be required if the Representative is different from D.E. 3/17 Declarant Name and Address.

This data element must be completed with the details of the Representative who will be responsible for the customs formalities at the Office of Exit where this differs from the Declarant declared in D.E. 3/17.

D.E 3/19 is used to declare the Representative’s name and address and postcode. This D.E should only be completed where a recognised EORI number is not held and declared in D.E. 3/20.

If the Representatives identifier reference number (EORI) quoted in D.E. 3/20 is recognised by CDS, then D.E. 3/19 should not be completed.

If the Representative’s identity has been entered in D.E. 3/19, then the full name and address of the declarant must be entered in D.E. 3/20 if:

● the country code is other than ‘GB’

● the identity is ‘GBPR’



● it is a paper declaration.

Name and Address

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

Notes:



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

D.E. 3/20 Representative Identification no. (Box 14 - declarant/representative and Box 50: Principal’s Representative)


Screen name

Field format


header level


item level

C21, A1, A2, A3, B1, B2, B3, B4, C1, C2

an..17 1x 1x

XML Data Schema

Status of D.E.

Finalised



This information shall only be required if the Representative is different from D.E. 3/18 Declarant’s Identification Number.

This data element must be completed with the details of the Representative who will be responsible for the customs formalities at the Office of Exit where this differs from the Declarant declared in D.E. 3/18.

Enter the identification number (EORI) of the Representative (as defined in Article 18 of the Union Customs Code, EU Reg. No. 952/2013) in D.E. 3/20.

Where a valid EORI number is provided in D.E. 3/20, the Representative’s name and address does not need to be completed in D.E. 3/19.



Where the Representative does not have an EORI number, the customs administration may assign an ad hoc number for the declaration concerned.

Notes:



D.E. 3/21 Representative Status Code (Box 14 - declarant/representative)


Screen name

Field format


header level


item level

C21, A1, A2, A3, B1, B2, B3, B4, C1, C2

n1 1x NA

XML Data Schema

Status of D.E.

Finalised

Declaration Categories A1, A2 and A3:

This data element is not optional for these Declaration Categories under the Union Customs Code.


Enter the relevant code showing the status of the representative:

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



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

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

Indirect representation

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

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

D.E. 3/24 Seller Name and Address (Box 2: Consignor/ Exporter)


Screen name


header level


item level

Name: an..70 +


Country a2+

Postcode: an..9 +

City: an..35 +

Phone number: an..50

1x 1x

XML Data Schema

Status of D.E.

Finalised

This data element is not required for (re)export purposes.



D.E. 3/25 Seller Identification Number (Box 2: Consignor/ Exporter)


Screen name


header level


item level

an..17 1x 1x

XML Data Schema

Status of D.E.

Finalised

This data element is not used for (re)export purposes

D.E. 3/26 Buyer Name and Address (Box 8 - consignee)


Screen name


header level


item level

Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City an..35 +


1x 1x

XML Data Schema

Status of D.E.

Finalised




D.E. 3/27 Buyer Identification no. (Box 8 - consignee)


Screen name



an..17 1x 1x

XML Data Schema

Status of D.E.

Finalised


D.E. 3/31: Carrier Name and Address


Screen name


header level


item level

A1, A2, A3,

Name: an..70 +


Country: a2 +

Postcode: an..9 +

City: an..35 +


1x NA

XML Data Schema

Status of D.E.

Finalised


This information is only required where the Carrier is different from the Declarant (as declared in D.E. 3/17). Where the Carrier is different, the details of the Carrier are to be entered in D.E. 3/31.

D.E 3/31 is used to declare the Carrier’s name and address, postcode and phone number.

If the Carrier’s identifier reference number (EORI) quoted in D.E. 3/32 is recognised by CDS, then D.E. 3/31 should not be completed.

This D.E should only be completed where a recognised EORI number is not held and declared in D.E. 3/32.

Name and address



Enter the full name and address of the Carrier, including the postcode and phone number. Where a country does not use a postcode or equivalent code, (e.g. US zip code), enter ‘NA’ in this data element.

Notes:


D.E. 3/32: Carrier Identification number


Screen name


header level


item level

A1, A2, A3, an..17 1x NA

XML Data Schema

Status of D.E.

Finalised


Enter the identification number (EORI) of the Carrier in D.E. 3/32.

Where a valid EORI number is provided in D.E. 3/32, the Carrier’s name and address does not need to be completed in D.E. 3/31.

Where the Carrier does not have an EORI number, the customs administration may assign an ad hoc number for the declaration concerned.

Notes:


Where a unique identification number is issued under third country trading partnership programmes that number may be declared in D.E. 3/32.



D.E. 3/37 Additional supply chain actor(s) identification n°


Screen name


header level


A1, A2, A3, B1, B2, B3, B4, C1, C2

Role code: a..3 + Identifier:

an..17

99x 99x

XML Data Schema

Status of D.E.

Finalised



If used, enter the unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognised by the European Union.

This data element comprises of two components:

First Component: Role Code (a..3)

Enter the role code specifying their role in the supply chain. The following parties can be declared:

Role Code

Party Description

CS Consolidator

Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components

MF Manufacturer

Party which manufactures goods

FW Freight Forwarder

Party undertaking forwarding of goods

WH Warehouse Keeper

Party taking responsibility for goods entered into a warehouse

Second Component: Identification number of the party (an..17)

This should be an EORI number issued by a Member State, or a third country unique identifier recognised by the EU.

Notes:



Up to 99 separate instances may be declared in D.E. 3/37 at header level and item level.

D.E. 3/39 Holder of the authorisation identification n°


Screen name


header level


item level

C21, B1, B2, B3, B4, C1, C2

Authorisation type code: an..4 +

Identifier: an..17

99x NA

XML Data Schema

Status of D.E.

Finalised


This data element comprises two elements:

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

Enter the type of the authorisation using the relevant code. The authorisation type codes are as follows:

Code Application/Decision type

BTI Application or decision relating to Binding Tariff Information

BOI Application or decision relating to Binding Origin Information

AEOC Application or authorisation for the status of Authorised Economic Operator — Customs simplifications

AEOS Application or authorisation for the status of Authorised Economic Operator — Security and safety

AEOF Application or authorisation for the status of Authorised Economic Operator — Customs simplifications/Security and safety

CVA Application or authorisation for the simplification of the determination of amounts being part of the customs value of goods

CGU Application or authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver

DPO Application or authorisation for the deferment of payment

REP Application or decision for the repayment of the amounts of import or export duty

REM Application or decision for the remission of the amounts of import or export duty



Code Application/Decision type

TST Application or authorisation for the operation of storage facilities for the temporary storage of goods

RSS Application or authorisation to establish regular shipping services

ACP Application or authorisation for the status of authorised issuer to establish the proof of the customs status of Union goods

SDE Application or authorisation to use simplified declaration

CCL Application or authorisation for centralised clearance

EIR Application or authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure

SAS Application or authorisation for self-assessment

AWB Application or authorisation for the status of authorised weigher of bananas

IPO Application or authorisation for the use of inward processing procedure

OPO Application or authorisation for the use of outward processing procedure

EUS Application or authorisation for the use of end use

TEA Application or authorisation for the use of temporary admission

CWP Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a private customs warehouse

CW1 Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type I

CW2 Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type II.

ACT Application or authorisation for the status of authorised consignee for TIR procedure

ACR Application or authorisation for the status of authorised consignor for Union transit

ACE Application or authorisation for the status of authorised consignee for Union transit

SSE Application or authorisation for the use of seals of a special type

TRD Application or authorisation to use transit declaration with a reduced dataset

ETD Authorisation for the use of an electronic transport document as customs declaration

Second Component: Identifier: (an..17)

Enter the EORI number of the authorised party.

Notes:

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



D.E. 3/40 Additional fiscal references identification n°


Screen name


header level


item level

Role code: an3 +

VAT identification number: an..17

99x 99x

XML Data Schema

Status of D.E.

Finalised


Group 4-Valuation information and taxes

D.E. 4/1 Delivery terms (Box 20 – Delivery terms)


Screen name


header level


item level

Coded version: INCOTERM code: a3 + UN/LOCODE: an..17 OR Free text description: INCOTERM code: a3 + Country code: a2 +

Location name: an..35

1x NA

XML Data Schema

Status of D.E.

Finalised

This data element will only be used if an Ad-Valorem tax is introduced at exports.

This data element is not currently used for (re) export purposes.

D.E. 4/2 Transport charges method of payment




Screen name


header level


item level

C21, A1, A2 a1 1x 1x

XML Data Schema

Status of D.E.

Finalised


The transport charges method of payment is to be provided where available.

The codes to be used are:

Code Payment method

A Payment in cash

B Payment by credit card

C Payment by cheque

D Other (e.g. Direct debit to cash account)

H Electronic funds transfer

Y Account holder with carrier

Z Not pre-paid

Notes:

This data element is only declared at item level if different methods of payment are used for individual items.

If the method of payment is the same for all items it may be declared at Header level only.

D.E. 4/3: Calculation of taxes – Tax Type (Box 47a Type)


Screen name


header level


item level



B1, B2

Union codes: a1 + n2

OR

National codes:

n1 + an2

NA 99x

XML Data Schema

Status of D.E.

Draft


The CDS system will populate this data element based upon the data declared elsewhere in the declaration, as required for CAP export refunds and CAP export licences.

This data element does not need to be completed by the Exporter/ Declarant.

For reference purposes, a list of tax type codes may be found in Appendix D.E. 4/3 Tax Type Codes.

D.E. 4/4: Calculation of taxes – Tax Base (Box 47b Tax Base)


Screen name

Field format No. of occurrences at header

level


B1, B2, B3

Measurement unit and qualifier, if applicable: an..6 + Quantity: n..16,6

NA 99x

XML Data Schema

Status of D.E.

Draft

This data element does not require completion for (re)export purposes.



D.E. 4/5: Calculation of taxes – Tax Rate (Box 47c Rate)




Screen name


header level


item level

B1, B2, n..17,3 NA 99x

XML Data Schema

Status of D.E.

Draft




D.E. 4/6: Calculation of taxes – Payable Tax Amount (Box 47d Amount)


Screen name


header level


item level

B1, B2 n..16,2 NA 99x

XML Data Schema

Status of D.E.

Draft




Notes:

If a claim to a CAP Export Refund is made then CDS will show an estimate of the amount of potential CAP. This does not constitute a statement or guarantee that this is what will be paid, it is a figure provided for information only and does not take into account various factors about the circumstances of the export.

The final amount to be paid (if any) is entirely a matter for the RPA.



Further information about these requirements is contained in Notice 780.

D.E. 4/7: Calculation of taxes – Total


Screen name

Field format


header level


B1, B2 n..16,2 NA 1x

XML Data Schema

Status of D.E.

Draft




D.E. 4/8: Calculation of taxes – Methods of Payment (MOP) (Box 47e MOP)


Screen name Field format


header level


item level

B1, B2 a1 NA 99x

XML Data Schema

Status of D.E.

Draft – MOP code to be used for CAP export refunds TBC

This data element must only be completed for (re)export purposes when submitting a CAP export refund claim for the sole purpose of releasing security on a CAP export licence.


Enter method of payment code ‘L’. In all other cases leave blank.

D.E. 4/9 Additions and Deductions (Box 45 – adjustment)


Screen name


header level


item level

https://www.gov.uk/government/publications/notice-780-common-agricultural-policy-import-procedures-and-special-directions-for-goods



Code: a2 +

Amount: n..16,2 99x 99x

XML Data Schema

Status of D.E.

Finalised


D.E. 4/10 Invoice Currency (Box 22 - invoice currency and total amount invoiced)


Screen name


header level


item level

B1, B2, B4 a3 1x NA

XML Data Schema

Status of D.E.

TBC


This data element is optional for (re)export purposes for goods under the threshold of £100,000.

The data element is mandatory for all invoice values above this threshold.

For bulk low value declarations the invoice currency is not required where the bulked value is less than £100,000.

Where data element 4/10 (invoice Currency) is declared, data element 4/11 (Total Amount Invoiced) must always be completed.

The invoice currency code declared in data element 4/10 does not affect the currency to be used for the statistical value declared in D.E. 8/6 which must always be converted and declared in Sterling (GBP).

Multiple Invoice Currencies:

Using the relevant code (see Appendix D/E 4/10 Currency Codes), enter the currency in which the commercial invoice was drawn up.

Where the goods have been invoiced in more than one currency, the invoice value must be converted and entered in Sterling (GBP).



Where the goods have been invoiced in more than one currency Document Code ‘9WKS’ must be declared in D.E. 2/3. A copy of the worksheet or valuation declaration showing how the conversion was made, must be held and made available to Customs on request.

Fixed Rates of Exchange:

Where a fixed rate of exchange is used, D.E. 4/15 must be completed with the fixed rate of exchange applied to the invoice.

If a fixed rate of exchange is stipulated in the contract of sale and is being used (TBC)

Option 1:

Enter the code for sterling in D.E. 4/10

Enter the fixed rate of exchange used for conversion, for evidence purposes in D.E. 4/15

Enter the invoice amount in D.E. 4/11 and the item price/ amount D.E. 4/14 in Sterling (GBP)

Option 2:

Enter the currency used on the invoice in D.E. 4/10

Enter the fixed rate of exchange used in the contract in D.E. 4/15

Enter the invoice amount in D.E. 4/11 and the item price/ amount D.E. 4/14 in currency declared in D.E. 4/10.

Where a fixed rate of exchange is applied, Document Code ‘9WKS’ must be declared in D.E. 2/3 Document Codes. A copy of the worksheet or valuation declaration showing how the conversion was made, must be held and made available to Customs on request.

Evidence to support the use of fixed rates of exchange must be held and made available to Customs on request.

D.E. 4/11 Total Amount Invoiced (Box 22 - invoice currency and total amount invoiced)


Screen name

Field format



C21, B1, B2, B4 n..16,2 1x NA

XML Data Schema

Status of D.E.

Completion rules Finalised

Draft – Notes only. Linked to 4/10




Completion of this data element is optional for (re)export purposes except for invoices of £100,000 or above (see D.E. 4/10 Invoice currency for details).

Where data element 4/10 (invoice Currency) is declared, data element 4/11 (Total Amount Invoiced) must always be completed.

When completed it must correspond to the sum of the item amount for all items (D.E. 4/14 (ex-Box 42) Item Price/Amount).

Enter the invoiced price/amount for all goods declared in the declaration expressed in the currency unit declared in D.E. 4/10 Invoice currency.

Either:

● the invoice price (or the adjusted invoice price when valuation methods 1 or 6 are used (see D.E. 4/14 (ex-Box 42) Item Price/Amount)), or;

● the customs value of the goods

The invoice currency code declared in data element 4/10 does not affect the currency to be used for the statistical value declared in D.E. 8/6 which must always be converted and declared in Sterling (GBP).

Notes:

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

Rates of exchange for most foreign currencies used for customs purposes are published by HM Revenue and Customs (HMRC) monthly, and apply from midnight on the last day of the month for use during the following month. You can read about rates of exchange to be used for customs purposes, including any changes in published rates.

Multiple Invoice Currencies:

Using the relevant code (see Appendix D/E 4/10 Currency Codes), enter the currency in which the commercial invoice was drawn up.

Where the goods have been invoiced in more than one currency, the invoice value must be converted and entered in Sterling (GBP).

Where the goods have been invoiced in more than one currency Document Code ‘9WKS’ must be declared in D.E. 2/3. A copy of the worksheet or valuation declaration showing how the conversion was made, must be held and made available to Customs on request.

Fixed Rates of Exchange:


If a fixed rate of exchange is stipulated in the contract of sale and is being used (TBC):

https://www.gov.uk/government/collections/exchange-rates-for-customs-and-vat

https://www.gov.uk/government/collections/exchange-rates-for-customs-and-vat



Option 1:




Option 2:




Where a fixed rate of exchange is applied, Document Code ‘9WKS’ must be declared in D.E. 2/3. A copy of the worksheet or valuation declaration showing how the conversion was made, must be held and made available to Customs on request.


D.E. 4/12 Internal currency unit


Screen name

Field format


header level


item level

B1, B2 a3 1x NA

XML Data Schema

Status of D.E.

Finalised


This is only to be entered if the UK joins the euro, otherwise do not complete this data element.

Notes:

This data element is for use by Member States economic operators, during the transitional period for the introduction of the euro. It gives economic operators the opportunity to use either:

● the euro or ● the national currency.



D.E. 4/14 Item price/amount (Box 42 - item price)


Screen name

Field format



n..16,2 NA 1x

XML Data Schema

Status of D.E.

Finalised


D.E. 4/15: Exchange Rate - Fixed in advance by contract (Box 23)


Screen name


header level


B1, B2 n..12,5 1x NA

XML Data Schema

Status of D.E.

TBC


This data element contains the rate of exchange fixed in advance by a contract between the parties concerned.


If a fixed rate of exchange is stipulated in the contract of sale and is being used (TBC):

Option 1:




Option 2:






Where a fixed rate of exchange is applied, Document Code ‘9WKS’ must be declared in D.E. 2/3. A copy of the worksheet or valuation declaration showing how the conversion was made, must be held and made available to Customs on request.


If an advanced fixed exchange rate is not declared in D.E. 4/15, the CDS system will use the current standard exchange rate for the currency declared in D.E. 4/10 (see above).

D.E. 4/16 Valuation method (Box 43 - valuation method)


Screen name

Field format

No. of occurrences

at header level


n1 NA 1x

XML Data Schema

Status of D.E.


D.E. 4/17 Preference (Box 36 – preference)


Screen name

Field format

No. of occurrences

at header level


n3 (n1+n2) NA 1x

XML Data Schema

Status of D.E.

This is not required for (re)export purposes




The definition of the codes to be used may be found in the import box completion rules for D.E. 4/17.

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

D.E. 5/8 Country of destination code (Box 17a - Country of Destination code)


Screen name

Field format


header level


B1, B2, B3, B4, C1 a2 1x 1x

XML Data Schema

Status of D.E.

Finalised


Using the relevant Union code for the country of destination (e.g., the country to which the goods are to be delivered).

Notes:

Where there are a number of items on a declaration but there is only one country of destination, this must be declared at header level only. No reference to country of destination should be made at item level.

Where there are a number of items on the declaration and there is more than one country of destination, the country of destination must be declared at individual item level only, not at the header level. The country of destination must not be the same for all individual item level data.

D.E 5/12 Customs Office of Exit (Box 29: office of exit)


Field format

No. of occurrences

at header level


A1, A2, A3, B1, B2, B3, B4, C1

an8 1x NA

XML Data Schema

Status of D.E.

Finalised



For Declaration Categories: A1, A2, A3:

Using the relevant Union code, enter the Customs office of exit.

For Declaration Categories: B1, B2, B3 and C1:

Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the customs territory of the Union.


Using the relevant Union code, enter the customs office by which is intended that the goods should leave the Special Fiscal Territory concerned.


The office of exit codes may be found in the EUs customs office list.

Notes

This Data Element will be converted to a UCC structure for the Customs Office of Exit once ECS has been updated.

D.E. 5/14 Country of Dispatch/Export code (Box 15(a) - country of dispatch code)


Screen name

Field format


header level


item level

B1, B2, B3, B4 a2 1x 1x

XML Data Schema

Status of D.E.

Finalised


Enter the relevant Union code for the Member State in which the goods are located at the time they are declared for the (re)export procedure.

Where the goods have been brought into a Member State purely for the purposes of (re)exportation, the code for the original Member State should be declared.

For example, goods brought into the UK from France to be exported from Felixstowe and the customs declaration is submitted in the UK, the Country of Dispatch/ Export should be declared as FR.

Where goods are exported following an inward processing procedure, indicate the Member State where the last processing activity was undertaken.

http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=en



Notes:

Where there are a number of items on a declaration and there is only one country of export, this must be declared at header level only. No reference to Country of Export should be made at item level.

Where there are number of items on the declaration and there is more than one country of export, the country of export must be declared at individual item level only, not at the header level. The country of export must not be the same for all individual item level data.

The country of used must be an EU Member State. A list of country codes may be found in Appendix 9.

D.E. 5/15 Country of Origin (Box 34(a) - country of origin code)


Screen name

Field format

No. of occurrences

at header level


B1, B2, B3, B4, C1 a2 NA 1x

XML Data Schema

Status of D.E.

Finalised

For Declaration Categories B1, B2 and C1:

Completion of this box is mandatory if a CAP export refund is being claimed. In all other cases it may be left blank.


Completion of this box is mandatory if a CAP export refund is being claimed or for those goods which Union legislation requires the origin of the goods to be declared for goods dispatched to special fiscal territories.


If a country of preferential origin is declared in D.E. 5/16, this data element only needs to be completed if the country declared in D.E. 5/16 is different.

Enter the code for the country of non-preferential origin of the goods from the list of codes shown in Appendix 9: Country Codes.

Notes:

In determining the country of origin, the rules laid down in Article 60(2) of Council Regulation 952/2013 (Union Customs Code) should be followed.

Article 60(2) is reproduced below. In cases of doubt, please contact the Rural Payments Agency direct.

https://www.gov.uk/government/organisations/rural-payments-agency

https://www.gov.uk/government/organisations/rural-payments-agency



Article 60(2)

Goods whose production involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.

D.E. 5/16 Country of Preferential Origin (Box 34(b) - country of origin code)


Screen name

Field format

No. of occurrences

at header level


an..4 NA 1x

XML Data Schema

Status of D.E.

Finalised

This data element is not required for (re) export purposes.

D.E. 5/17 Region of origin code (Box 34(b) – country of origin code)


Screen name

Field format


header level


B1, B2, B4 an..9 NA 1x

XML Data Schema

Status of D.E.

Finalised

This data element is optional for (re) export purposes.



D.E. 5/18 Country of Routing Codes


Screen name

Field format

No. of occurrences

at header level


C21, A1, A2 a2 99x NA

XML Data Schema

Status of D.E.

Finalised

For Declaration Categories A1:

Identify, in a chronological order, the countries through which goods are routed between the country of original departure and final destination.

This should also include:

● the country of original departure, as declared in D.E. 5/14 (country of dispatch) and

● the final destination of the good, as declared in D.E. 5/8 (country of destination).

For Declaration Categories A2:

Only the country of final destination for the goods should be provided (as declared in D.E. 5/8 Country of Destination).


A list of country codes may be found in Appendix 9.

The countries of routing should be provided to the extent known.



D.E. 5/23 Location of goods (Box 30 - location of goods)


Screen name


at header level


C21, A1, A2, A3, B1, B2, B3, B4, C1, C2

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

XML Data Schema

Status of D.E.

Draft – Consultations ongoing

This location code must be precise enough to allow Customs to carry out physical controls on the goods.

For Declaration Categories A1, A2 and A3:

Enter the intended departure location for the goods on the EXS (it must be a location from which goods can exit from the UK (not a trader’s premises). This does not prohibit the goods being presented and departing from another location.


Using the relevant codes, enter the location where the goods may be examined.

The goods location code has 5 components. Do not enter any separator or space between the parts.

First Component: Country Code

Enter ‘GB’ unless the declaration relates to goods being removed from a warehouse in another Member State in which case this component should be completed with the appropriate code from Appendix 9: Country Code.



Combined Second and Third Component: Type of location and qualifier code

Enter the appropriate two letter code from the following table:

Type of Location & Qualifier Description

AU Frontier port and airport locations including ITSFs and ETSFs using UN/LOCODE

BU CFSP designated premises using the UN/LOCODE

BY Warehouse premises using an Authorisation Number

CU CoA airfield using UN/LOCODE

DU Fixed installations – pipelines, refineries using UN/LOCODE

Fourth Component: Location code

For UN/LOCODE based codes:

Enter the appropriate location code shown in Appendix D.E. 5/23 Goods Location Codes

For warehouse based codes:

Enter the authorisation number of the warehouse. D.E. 2/7 (Warehouse Identifier, ex-box 49) must be completed. CDS will not accept the entry unless a warehouse identifier and warehouse goods location code are entered.

For non-GB warehouses the name and address of the warehouse must be declared in D.E. 2/2 as a PREMS AI statement (see notes for D.E. 2/7 Warehouse Identifier).

Fifth Component: Additional Qualifier This component is used to distinguish between premises where a single approval covers a number of premises. In the UK each premises will be given an individual code and this component should be left blank. For premises in other member states the qualifier should be completed with the code allocated by the authorising member state to distinguish the individual premises.

Customs Supervised Exports (CSE)

Enter the Goods Location Code, as shown in Appendix D.E. 5/23, for the appropriate CSE location. or Enter the Goods Location Code for the approved CSE premises as detailed in the CSE authorisation.

Notes:



On pre-lodged standard and simplified declarations this box should be left blank as the details will be derived from the arrival message sent by the port/airport inventory system.

D.E. 5/26 Customs office of presentation


Field format


header level


item level

C21, B1, B2, B3, B4, C1, C2

an8 1x NA

XML Data Schema

Status of D.E.

Finalised

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


This data element is made up of two components.

For all SASP declarations the codes should use the following format:


● Enter use the appropriate country code (a2) e.g., Ireland use IE. For a list of Country Codes, see Appendix 9: Country Codes

Second Component: Customs Office Code

● Enter the code for the specific customs office within that country (an6), for example: DUB for Dublin followed by 400 representing Dublin Airport

The Customs office codes may be found in the EUs customs office list.

D.E. 5/27 Supervising customs office


Screen name

Field format


header level


item level

C21, B2, B3,C1 an8 1x NA

XML Data Schema

Status of D.E.

Finalised





To be completed either:

● When a Procedure Code requires details of the customs office responsible for supervising the goods or controlling the customs procedure or

● When an authorisation number has been declared in D.E. 2/3.

This D.E. is made up of two components:


● Entry the country code as specified in the authorisation (a2). A list of Country Codes may be found in Appendix 9: 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 D.E. 5/27. 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 D.E. 5/23 or in D.E. 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 D.E. 5/27 Supervising Office.

Group 6-Goods identification

D.E. 6/1 Net Mass (Box 38 - net mass)


Screen name

Field format

No. of occurrences

at header level


B1, B2, B3, B4 n..16,6 NA 1x

XML Schema

Status of D.E.

Finalised


This information shall only be required in the case of commercial transactions involving at least two Member States.






Enter, up to 6 decimal places, the net mass in kilograms of the goods described in D.E 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 (e.g. 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 transport1. 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


D.E. 6/2 Supplementary units (Box 41 - supplementary units)


Screen name

Field format


header level


B1, B2, B3, B4 n..16,6 NA 1x

XML Schema

Status of D.E.

Finalised




This data element must be completed for commercial transactions involving at least two Member States


Where, in the UK Trade Tariff (online version), a supplementary units indicator is shown in the ‘Value’ column (column 3), enter the quantity in terms of the unit specified, up to 6 decimal places (if needed).

Where in the paper version of volume 2 of the UK Trade Tariff, more than one unit of quantity is shown in column 4 against the commodity code for the item, enter the quantity in terms of the unit numbered ‘2’ in that column - up to 6 decimal places (if needed).


D.E. 6/5 Gross Mass (Box 35 - gross mass)



at header level


C21, A1, A2, B1, B2, B3, B4

n..16,6 1x 1x

XML Data Schema

Status of D.E.

Draft TBC: Policy decision required on optionality for B4 decs




Enter the gross mass, expressed in kilograms, for the specific item declared in D.E. 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 declaration

● The export refund or licence is based on the gross weight of the goods.

https://www.gov.uk/trade-tariff



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 (e.g. 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).


D.E. 6/8 Description of goods (Box 31 - packages and description of goods)


Screen name

Field format


header level


item level

C21, A1, A2, B1, B2, B3, B4, C1, C2

an..512 NA 1x

XML Schema

Status of D.E.

Finalised

For Declaration Categories A1 and A2:

It is a plain language description that is precise enough for customs authorities to be able to identify the goods. General terms (i.e., ‘consolidated’, ‘general cargo’, ‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted.

A non-exhaustive list of such general terms and descriptions is published by the Commission.

For Declaration Categories B3, B4 and C1:

It means the normal trade description. Where the commodity code is to be provided, the description must be precise enough to allow the goods to be classified.

For Declaration Categories B1 and B2:

The description of the goods means the normal trade description. Except for non-Union goods placed in a customs warehouse. This description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods.




For goods re-exported from a customs warehouse or exported from an excise warehouse:

The relevant stock numbers must be entered as part of the plain language description of the goods. When the goods are exported from an excise warehouse, which has customs approval to load goods into export container(s), the seal number(s) used to secure the container must be entered in D.E. 7/18 (ex Box D).

For excise goods:

A full description of the goods including container sizes and strength etc. must always be provided, for example 1000 c/s Old St Andrews golf ball whisky miniatures 12x5cl at 40%, rot 232/02.

For exports of artificially heated heavy oil:

Enter both the:

● quantity of bulk litres

● temperature and density at the time of measurement

The corresponding quantity in standard litres (see Notice 179) must be entered in box 41.

Notes:

In all cases, the use of general terms (i.e., ‘consolidated’, ‘general cargo’, ‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted.

A non-exhaustive list of such general terms and descriptions is published by the Commission.

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

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

If the goods described under each item 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.

A description of the goods sufficiently precise enough to allow classification 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’.

When the declarant provides the CUS code for chemical substances and preparations, a precise goods description may be waived.

https://www.gov.uk/government/publications/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat

https://www.gov.uk/government/publications/uk-trade-tariff-exports/uk-trade-tariff-exports#box41

http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/customs_code/guidance_acceptable_goods_description_en.pdf



D.E. 6/9 Type of packages (Box 31 - packages and description of goods)


Screen name

Field format


header level


C21, A1, B1, B2, B3, B4, C1

an..2 NA 99x

XML Schema

Status of D.E.

Finalised

Declaration Category A2:

Package details are not required where specific circumstance indicator A20 is declared in D.E. 1/7.

In all other cases, package type codes are required for export declarations.


Enter the code specifying the type of package from the list in Appendix D.E. 6/9: Type of Packages.

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 type, the data element can be repeated up to 99 times.

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 (e.g. books), the pallet instead should be declared. For a single consignment in one or a number of containers, the containers themselves can be deemed to be the outer packaging. There is following details should be declared:

Package Type Code (in D.E. 6/9 Package Type): CN

Marks (in D.E. 6/11 Shipping Marks): Container numbers

Quantity (in D.E. 6/10 (Number of packages) Number of Containers

Container numbers (in D.E. 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’.



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

Package details are not required for specific circumstance indicator A20. For special circumstances codes, some traders are authorised to submit reduced data sets.

In all other cases, package type codes are required for export declarations.

D.E. 6/10 Number of packages (Box 31 - packages and description of goods)


Screen name

Field format


header level


C21, A1, B1, B2, B3, B4, C1

n..8 NA 99x

XML Schema

Status of D.E.

Finalised


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 unpackaged goods, enter the number of pieces.

If goods are packaged in such a way that goods belonging to more than one goods item are packaged together, then the actual number of these packages is entered on one goods item and for the other goods items, the number of these packages is 0.

Notes:

For items which are packaged together the details entered (for each item) in:

● D.E. 6/9 (packaging type code) and

● D.E. 6/11 (shipping marks)

Must be identical for each item.

For example: item 1 and item 5 on the customs entry are packaged in a single carton:

● item 1 D.E. 6/9 CT (Carton) and item 5 D.E. 6/9 CT (Carton)

● item 1 D.E. 6/11 KEAX123456 and item 5 D.E. 6/11 KEAX123456

This information shall not be provided where goods are in bulk.



D.E. 6/11 Shipping marks (Box 31 - packages and description of goods)


Screen name

Field format


header level


item level

C21, A1, A3, B1, B2, B3, B4, C1

an..512 NA 99x

XML Schema

Status of D.E.

Finalised

Declaration Category B4:

This data element is optional for Declaration Categories B4.

For Declaration Categories A1 and C1:

This information need only be provided for packaged goods.


Enter a free form 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.

Notes:

Where goods are containerised, the container number can replace the shipping marks. It, can be used as the reference number in both D.E. 6/11 (Shipping Marks) and D.E. 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.

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

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



D.E. 6/12 UN Dangerous Goods Code


Field format


header level


item level

C21, A1, A2, an..4 NA 99x

XML Schema

Status of D.E.

Finalised


The UN dangerous goods code must be declared when relevant.

The codes are available on the United Nations Economic Commission for Europe (UNECE) Website, please refer to the UN Recommendations on the Transport of Dangerous Goods - Model Regulations for details.

D.E. 6/13 CUS Code for chemicals (Box 31 - packages and description of goods)


Screen name

Field format


header level


item level

C21, A1, A2, B1, B2, B3, B4, C1

an8 NA 1x

XML Schema

Status of D.E.

Finalised


Where the goods concerned are subject to a TARIC measure in relation to a CUS code, the CUS code must be provided.

The provision of the CUS code is optional where no TARIC measure exists for the goods concerned.

Chemicals classified in chapters 28 and 29 of the UK Trade Tariff should be described using their precise chemical name and the appropriate 8-digit CUS reference number.

The CUS number is the identification number assigned to chemical products in the European Customs Inventory of Chemical Substances (ECICS) database.

http://www.unece.org/trans/danger/publi/unrec/rev20/20files_e.html

http://www.unece.org/trans/danger/publi/unrec/rev20/20files_e.html

https://www.gov.uk/trade-tariff/sections

https://ec.europa.eu/taxation_customs/online-services/eu-customs-inventory-chemical-substances_en



Where the chemical is not listed, the precise name in accordance with British Standard 2474/1983 and the words ‘not listed’ must be declared in D.E. 6/8 Description of Goods.

Notes:

When the declarant provides the CUS code for chemical substances and preparations, a less specific goods description may be used in D.E. 6/8 Description of Goods.

General Commodity code notes

Any Binding Tariff Information Reference Number held for the goods described is to be entered in D.E. 2/3, against Document code C626 (see Appendix D.E. 2/3 Document Codes).

The following table should be used as a guide on how to complete the Commodity Code data elements:

D.E. Commodity Code digit positions

All (re) exports to outside the EU

Certain exports requiring an additional code (for example

goods subject to variable charges; exemptions or wine

reference prices)

6/14 1-8 XXXXXXXX XXXXXXXX

6/15 9-10 XX XX

6/16 11-14 XXXX

6/17 15-18 XXXX

D.E. 6/14 Commodity code - Combined Nomenclature code (Box 33 - commodity code)


Screen name

Field format


header level


item level

A1, A2, B1, B2, B3, B4, C1

an..8 NA 1x

XML Schema

Status of D.E.

Finalised



For Declaration Categories A1 and A2:

This data element is an alternative to the goods description data element (D.E. 6/8 Description of Goods). The first 4 characters of the commodity code must be declared if a goods’ description is not supplied.

Where the commodity code is declared, at least the first four digits must be provided.

For Declaration Categories C1:

This data element is mandatory for all simplified declarations, except for Export MOU operators.


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

The rules governing the location of commodity code digits in D.E. 6/14 to 6/17 must be followed precisely. The entry of codes constitutes a declaration which is basic information for the completion of export formalities.

Enter the first 8 digits of the code for the goods described in D.E. 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:

In most cases, completion of the commodity code is mandatory at export. The inclusion of the code will facilitate a quick release of the goods at the office of exit.

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

D.E. 6/15 Commodity code - TARIC code (Box 33 - commodity code)


Screen name

Field format


header level


an2 NA 1x

XML Schema

Status of D.E.

Finalised

This data element is not required for (re) export purposes.






D.E. 6/16 TARIC additional code (Box 33 - commodity code)


Screen name

Field format


header level


item level

B1, B2, B3, C1 an4 NA 99x

XML Schema

Status of D.E.

Finalised

For Declaration Category C1:

Where an additional code exists for the goods being declared, this data element is mandatory for indirect exports.

This data element is optional for direct exports unless otherwise stated in the Simplified Procedures authorisation. Where a simplified procedure is used, you may be approved not to supply this data if an adequate goods description is declared.


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

Notes:

Up to 99 TARIC additional codes may be entered at item level.

For CAP export refund nomenclature purposes, the appropriate code must be entered in D.E 6/16 (TARIC additional code), not in D.E. 6/17 (National additional code).

D.E. 6/17 National additional code (Box 33 - commodity code)


Screen name

Field format



B1, B2, B3, C1 an..4 NA 99x

XML Schema

Status of D.E.

Finalised






Enter any National Additional Code for the goods being declared as set out in Appendix D.E. 6/17 National Additional Codes. If no National Additional Code is required, leave blank.

Notes:

Up to 99 national additional codes may be entered at item level.

These codes will be used to indicate any exemptions or reduced rates of taxes which may be applicable for national charges.

The declaration of an additional code for an exemption or reduction in D.E. 6/17 constitutes a legal declaration that the claimant is eligible for the relief or exemption.

D.E. 6/18 Total Packages (Box 6 - total packages)


Screen name

Field format



C21, B1, B2, n..8 1x NA

XML Data Schema

Status of D.E.

Finalised

For C21 declarations:

Completion of this data element is optional.


Enter the total number of packages making up the consignment covered by the declaration. When goods are exported as loose bulk (e.g. grain, oil) enter 1.

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

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



Group 7-Transport information (modes, means and equipment)

D.E. 7/2 Container (Box 19 – Container)


Screen name

Field format



C21, B1, B2, B3, B4 n1 1x NA

XML Data Schema

Status of D.E.

Finalised


This data element is mandatory under the Union Customs Code.

Enter the appropriate Union code to indicate if the goods will be in a shipping container when crossing the external frontier of the Union.

The relevant codes are:

0 – Goods not transported in containers

1 – Goods transported in containers

D.E 7/4 Mode of transport at the border (Box 25 - mode of transport at the border)


Screen name



C21, B1, B2, B3, B4

n1 1x NA

XML Data Schema

Status of D.E.

TBC

Completion of this data element is mandatory for all supplementary declarations.

This data element is mandatory for standard Declaration Categories B3 (goods entered to customs warehouse for repayment/ remission of import duty) and B4 (dispatch of goods to a special fiscal territory).



For Declaration Categories B1, B2 or B3:

Enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Union.


Enter the mode of transport which it is expected will be used on exit from the fiscal territory concerned.


Using the relevant Union code from the list below.

Where the goods are declared at ports or airports, this information will usually be supplied by the port/airport inventory system and the data element may be left blank - tbc.

If the data is not being supplied by the port/airport inventory system, the data element must be completed by the declarant.

Mode of transport Code

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 (i.e. own propulsion)

9

Notes:

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



D.E. 7/5 Inland mode of transport (Box 26 - inland mode of transport)


Screen name



C21, B1, B2, B3

n1 1x NA

XML Data Schema

Status of D.E.

Finalised


Using the code list from D.E. 7/4 (mode of transport at the border), enter the inland mode of transport.

This data element is mandatory when the goods are placed under customs supervision inland.

This data element is not required when the export formalities are carried out at the point of exit from the Customs Territory, i.e. not required when the goods are first placed under customs supervision (declared to Customs) at a UK frontier location such as a port or airport.

D.E. 7/7 Identity of the means of transport at departure


Screen name


header level


item level

B1, B2, B3

Type of identification: n2 +

Identification number: an..35

1x 1x

XML Data Schema

Status of D.E.

Finalised




Completion of this data element is mandatory for all CAP export refund declarations except for declarations made for:

● Goods transported by post

● Goods transported by fixed transport installations

For Declaration Categories B2 and B3:

Completion of this data element is mandatory for all declarations except for declarations made for:




Enter the identity of the means of transport on which the goods are directly loaded at the time of export (or that of the vehicle propelling the others if there are several means of transport). If a tractor and trailer with different registration numbers are used, enter the registration numbers of both parts, along with the nationality of the tractor.

This data element is made up of two components:

First Component: means of transport code (n2)

Enter the two-digit code appropriate to the means of transport to be declared from the list below:

Code Description

10 IMO Ship identification number

11 Name of the seagoing vessel

20 Wagon number

30 Vehicle registration number

40 IATA flight number

41 Aircrafts registration number

80 European vessel identification number (ENI code)

81 Name of the inland waterway’s vessel

Second Component: transport identity details (an..35)

Using the table below, enter the required information relating to the mode of transport used:

Mode of Transport Used Details to be declared

Sea and inland waterway transport Name of vessel

Air transport Number and date of the flight.



Where there is no flight number, enter the Aircrafts Registration Number

Road transport Vehicle Registration Number

Rail transport Rail Wagon

Notes:

If the goods are not being declared at the point of exit from the EU and they are being declared at the trader’s premises under the Customs Supervised Exports (CSE) scheme, Entry in Declarant’s Records (EIDR) procedure, at a Designated Export Place (DEP) or at a Customs Warehouse, enter the identity of the means of transport on which the goods are loaded for dispatch to the frontier.

If exact details are not available when the declaration is lodged, unknown may be entered, but details must be entered later. This can be done prior to re-arrival at the frontier using standard amendment procedures or use of the C81/ C1221 procedure as appropriate if the goods have already finally departed from the EU.

D.E. 7/8 Nationality of the means of transport at departure


Screen name


header level


item level

a2 1x 1x

XML Data Schema

Status of D.E.

Finalised

This data element is not used for (re)export purposes

D.E. 7/10 Container identification (Box 31 - packages and description of goods)


Screen name

Field format


header level


item level

C21, A1, A3, B1, B2, B3, B4

an..17 9999x 9999x

XML Schema

Status of D.E.

Finalised


Enter the marks (letters and/or numbers) which identify the transport container.



Complete this data element if the goods:

● Will be in a container at the point of leaving the EU, enter the container number(s)

● Are containerised but the container number(s) are not yet known then enter ‘number(s) unknown’. If exact details are not available when the declaration is lodged, unknown may be entered, but details must be entered later. This can be done prior to re-arrival at the frontier using standard amendment procedures or use of the C81/ C1221 procedure as appropriate if the goods have already finally departed from the EU.

● Are not containerised or it is not known whether they are containerised then leave this data element blank.

To avoid duplication, the container number need only be declared against the first item of a declaration where all items are to be shipped in a single container.

Where items on the declaration are packed into different containers, D.E. 7/10 will need to show individual container numbers at item level.

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

Notes:

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:

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 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

For CAP export refunds and other situations where the container number is not known (e.g., will only be known once the goods are loaded:

● Enter the container details on the travelling accompanying document (EAD) that, if requested, will be produced to customs at the place of exit from the EU.

D.E. 7/14 Identity of active means of transport crossing the border (Box 21 - identity and nationality of the active means of transport crossing the border)


Screen name


header level


item level

B1, B3

Type of identification: n2+

Identification number: an..35

1x 1x

XML Data Schema

Status of D.E.

Finalised


Completion of this data element is mandatory for all CAP export refund declarations except for declarations made for:




Completion of this data element is mandatory for all declarations except for declarations made for:






Enter the identity of the active means of transport (to be) used for crossing the Union’s external border.

This data element is made up of two components:

First Component: means of transport code (n2)

Enter the two-digit code appropriate to the means of transport to be declared from the list below:

Code Description

10 IMO Ship identification number

11 Name of the seagoing vessel

20 Wagon number

30 Vehicle registration number

40 IATA flight number

41 Aircrafts registration number

80 European vessel identification number (ENI code)

81 Name of the inland waterway’s vessel

Second Component: transport identity details (an..35)

Using the table below, enter the required information relating to the mode of transport used:

Mode of Transport Used Details to be declared

Sea and inland waterway transport Name of vessel

Air transport Number and date of the flight.

Where there is no flight number, enter the aircrafts registration number

Road transport Vehicle Registration Number

Rail transport Rail Wagon

Notes:

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination.

For example, in the case of a lorry on a seagoing vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

If exact details are not available when the declaration is lodged, unknown may be entered, but details must be entered later.

This can be done prior to re-arrival at the frontier using standard amendment procedures or use of the C81/C1221 procedure as appropriate if the goods have already finally departed from the EU.



If the details have not been released because of security concerns, enter only the name of the air or shipping line. On paper declarations, enter the transport identity followed, if required, by the transport nationality, separated by a dash (-).

D.E. 7/15 Nationality of active means of transport crossing the border (Box 21 - identity and nationality of the active means of transport crossing the border)


Screen name

Field format



B1, B2 a2 1x 1x

XML Data Schema

Status of D.E.

Draft


Using the relevant country code (see Appendix 9: Country Codes), enter the nationality of the active means of transport crossing the Union's external frontier.

Notes:

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

The nationality of the means of transport must not be declared if D.E 7/4 (Mode of transport at the border) is completed with 2 (rail transport), 5 (postal consignments) or 7 (fixed transport installation).

Notes:

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

● in the case of ships or aircraft registered in the colonies or dependencies of a foreign country enter the nationality of that country

● in the case of ships or aircraft registered in the UK’s dependent territories enter the nationality of that territory.

On paper declarations: enter the transport identity followed, if required, by the transport nationality, separated by a dash (-).



D.E. 7/18: Seal number (ex-Box D)


Screen name



C21, A1

Number of seals: n..4 +

Seal identifier: an..20

No. of seals: 1x

Seal identifier: 9999x

No. of seals: 1x

Seal identifier: 9999x

XML Data Schema

Status of D.E.

Finalised


Enter the total number of seals used, followed by the individual seal identification numbers (where applicable).

Group 8-Other data elements (statistical data, guarantees and tariff related data)

D.E. 8/1 Quota number (Box 39 – quota)


Screen name

Field format



an6 NA 1x

XML Schema

Status of D.E.

Finalised


D.E. 8/5 Nature of transaction


Screen name



B1, B2, B4 n..2 1x 1x

XML Data Schema

Status of D.E.

Finalised




This information is only required in the case of commercial transactions involving at least two Member States.


Using the relevant Union codes and headings, enter the type of transaction concerned – A code from column A is mandatory, while a code from column B is optional.

A B

1. Transactions involving actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7, 8)

1. Outright purchase/sale

2. Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent

3. Barter trade (compensation in kind)

4. Financial leasing (hire-purchase) (1)

9. Other

2. Return and replacement of goods free of charge after registration of the original transaction

1. Return of goods

2. Replacement for returned goods

3. Replacement (e.g. under warranty) for goods not being returned

9. Other

3. Transactions involving transfer of ownership without financial or in kind compensation (e.g. aid shipments)

4. Operations with a view to processing (2) under contract (no transfer of ownership to the processor)

1. Goods expected to return to the initial country of export

2. Goods not expected to return to the initial country of export

5. Operations following processing under contract (no transfer of ownership to the processor)

1. Goods returning to the initial country of export

2. Goods not returning to the initial country of export

6. Particular transactions recorded for national purposes

7. Operations under joint defence projects or other joint intergovernmental production programmes



8. Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued

9. Other transactions which cannot be classified under other codes

1. Hire, loan, and operational leasing longer than 24 months

9. Other

(1) Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.

(2) Processing covers operations (transformation, construction, assembling, enhancement, renovation …) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A.

Notes:

One instance of D.E. 8/5 can be entered at header and item level.

For paper declarations:

● The code from column A must be entered in the left hand side of the data element

● The code from column B must be entered in the right hand side of the data element

D.E. 8/6 Statistical Value (Box 46 - statistical value)


Field format


header level


item level

C21, B1, B2, B3 n..16,2 NA 1x

XML Schema

Status of D.E.

Finalised


This data element is mandatory in all cases for exports, except for Export MOU traders using declaration category C1.




Enter the statistical value for the item in GBP (£ sterling).

The value to be declared is:

● the cost of the goods to the purchaser abroad or ● if there is no sale, the price the goods would reasonably have fetched if sold

to a a non-related buyer and seller abroad. It should include packing, inland and coastal transport in the UK, dock dues, loading charges and all other costs, profits, charges and expenses.

For example:

To be included:

● Insurance and commission accrued up to the point where the goods are deposited on board the exporting vessel or aircraft.

To be excluded:

● Outward sea/air freight and marine/air insurance. ● Any cash or trade discounts to the purchaser abroad should be deducted. ● Any national taxes e.g., VAT, Excise and similar levies where they are not

included in the price actually paid or payable or not borne by the trading partner/ purchaser.

● Agricultural export refunds.

For authorised couriers and fast parcel operators who have signed a MoU, on ‘low value’ supplementary declarations:

● Enter the total value of all consignments exported under these arrangements, ● On non-statistical declarations this data element can be left blank.

Notes:

General rule

The statistical value is the approximate theoretical value of the goods at the time and place where they leave the territory of the Member State in which they were located at the time of release into the customs procedure ('exporting Member State'). The statistical value is to relate to this Member State.

Therefore, the statistical value consists of the (intrinsic) value of the goods and the incurred or calculated cost for transport and insurance from their point of the transport related departure to the point of exit from this Member State.

Other Costs

The statistical value must include only ancillary charges. These are the actual or calculated costs for transport and, if they are incurred, for insurance, but covering only that part of the journey which is within the statistical territory of the exporting Member State. If transport or insurance costs are not known, they are to be assessed reasonably on the basis of costs usually incurred or payable for such services (considering especially, if known the different modes of transport).

Other costs beyond the exporting Member State



If the total overall ancillary charges cover a transport journey beyond the border of the exporting Member State, (e.g. under 'CIF final destination') these costs must be split up accordingly e.g. on a kilometre pro rata basis.

Other costs relating to more than one item on the export declaration

If the ancillary charges relate to several items on an export declaration, the respective ancillary costs for each individual item must be calculated on a relevant pro rata basis, e.g. kg or volume.

Statistical Value in the Case of Processing (Export)

This applies only where the commercial transaction is not a sales contract but a contract for service (the 'processing' contract).

Re-exports after inward processing

For goods which leave the Union after having undergone processing, the statistical value must be established by taking the value of the previously imported unprocessed goods plus the value added in the Union during the processing.

Exports for outward processing

For goods which are to temporarily leave the Union for processing, the statistical value must be established by taking the value at the time of export of the unprocessed good.

D.E. 8/7 Writing-off


Screen name


at header level


item level

B1

Document type

(Union codes): a1+an3

OR

(national codes): n1+an3 +

Document identifier: an..35 +

Issuing authority name: an..70 +

Date of validity: an8 (yyyymmdd) +

Measurement unit and qualifier, if applicable: an..4 +

Quantity: an..16,6

NA 99x




This data element is combined for declaration purposes with data element 2/3. Please refer to D.E. 2/3 Document Code for completion rules.

Box 44 format under Union Customs Code Data Element conversion

The following segments previously declared in Box 44 should now be declared in the following data elements:

● Registered consignor: D.E. 2/2 AI statement RCONR

● Government contractor: D.E. 2/2 AI statement GCONT

● Premises: D.E. 2/2 AI statement PREMS

● Premises country: D.E. 2/2 AI statement PREMS

● DUCR: D.E. 2/1 Simplified Declaration/ Previous Document (third component).

● DUCR part no.s: TBC

● MUCR: D.E. 2/5 LRN

● Third Quantity: D.E. 8/7 Writing Off (TBC)

Date post:	05-Jun-2018
Category:	Documents
Upload:	trinhdieu
View:	227 times
Download:	0 times