C21 Customs Clearance Request Completion Guide – Inventory Exports
Published 23 October 2019
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:
- which types of clearance request require the completion of the data element (Declaration Categories)
- the number and type of characters allowed in the field (Field format)
- the number of times the data element may be used at header level (Number of occurrences at header level)
- the number of times the data element may be used at item level (Number of occurrences at item level)
For example:
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | a2 | 1x | 99x |
Declaration categories
The data element completion rules provided in this document indicate for which types (categories) of clearance requests the data element is required, for example, data element 1/1 needs to be completed for category C21 exports (C21e)
The table below explains which Declaration Categories there are for export C21 Customs Clearance Requests (CCR):
| Declaration Categories | Description |
|---|---|
| C21e | (Air) Port Customs Clearance Request – Exports |
| C21e EIDR NOP | (Air) Port Customs Clearance Request – Exports released using Entry in Declarants Records (EIDR) where the C21 is also used to provide the Notification of Presentation (NOP). The C21e EIDR NOP data set should only be used for inventory releases where a procedure code from the UK Trade Tariff, CDS, Volume 3, Exports Tariff, Appendix 1 is used. It must not be used for inventory releases using a Procedure Code from this Tariff (procedure codes commencing with 00). |
Appendix 23: Declaration Category Data Sets provides a detailed breakdown of the specific data elements needed for each declaration category.
There are separate tables in Appendix 23 for the C21e and C21e EIDR NOP data sets.
The tables in Appendix 23 also provide a cross reference from the new element data number to the previous SADH box reference number for correlation purposes.
The data set tables in Appendix 23 also state whether the data element is mandatory in all cases, optional for the declarant or dependant on the circumstances being declared.
The data set tables in Appendix 23: Declaration Category Data Sets will also indicate which data elements may be excluded when an export safety and security summary declaration (EXS) waiver applies.
Field format
The column showing field format in the table at the start of each data element indicates the requirements for the data type and the data length.
The codes for the data types are as follows:
- a: alphabetic
- n: numeric
- an: alphanumeric
The number following the code indicates the admissible data length.
The following further rules apply:
- if there are no dots between the character type indicator and the length of the field indicator, then the data element has a fixed length and the full number of characters must be completed. For example: a2 indicates that 2 alpha characters must be used
- the optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. For example: an..4 indicates that a up to 4 alpha numeric characters may be used
- a comma in the data length means that the data element can include decimals, the digit before the comma indicates the total length of the data element. The digit after the comma indicates the maximum number of digits that may be used after the decimal point
For example, n16,2 means the maximum field length is 16 digits of which two may be decimal places.
- therefore, if using 2 decimal places a maximum of 14 digits may be declared prior to the decimal place
- if you are not declaring any decimal places, the full 16 digits may be used to indicate the whole number
- you cannot declare 16 digits plus 2 decimal places
Examples of field lengths and formats:
- a1: 1 alphabetic character, fixed length
- n2: 2 numeric characters, fixed length
- an3: 3 alphanumeric characters, fixed length
- a..4: up to 4 alphabetic characters
- n..5: up to 5 numeric characters
- an..6: up to 6 alphanumeric characters
- n..7,2: up to 7 numeric characters in total including maximum 2 decimal places
Where the field specifies Alpha characters only, it must be completed in upper case. For example ‘Field Length a2’ to be completed in capitals, for example, GB.
Data groups
Within the Union Customs Code (EU Reg. No 952/2013 (UCC)) the declaration data elements are grouped into sections:
| Group | Description |
|---|---|
| 1 | Message Information (including Procedure Codes) |
| 2 | References of Messages, Document, Certificates and Authorisations |
| 3 | Parties |
| 4 | Valuation Information and Taxes |
| 5 | Dates, Times, Periods, Places, Countries and Regions |
| 6 | Goods Identification |
| 7 | Transport Information (Modes, Means and Equipment) |
| 8 | Other Data Elements (Statistical Data, Guarantees and Tariff Related Data) |
Each data element will begin with the number of the Data Group it belongs to, for example, exporter identification number, which is included under ‘Data Group 3: Parties’ begins with number 3. Its data element number is DE 3/2
Navigating the CDS Tariff clearance request completion rules
When completing a CDS customs clearance request, it is recommended that you:
- begin with the relevant declaration category table in Appendix 23 for the type of clearance request being made, for example, Appendix 23C: Declaration Category Data Sets C21e for an export Customs Clearance Request (C21e)
- the UK Trade Tariff, Volume 2 should then be consulted to find the commodity code for the goods
- identify whether any documents specified against the commodity code require pre-clearance control. Where pre-clearance documentary controls, such as licences or certificates require endorsement prior to the release of the goods, (for example, animal health are required) then an 8-digit commodity code must be declared in data element 6/14
- the Index lists for the 4-digit Procedure Codes in Appendix 1B: DE 1/10: Requested and Previous Procedure Codes: Export Customs Clearance Requests should then be used to identify the appropriate procedure code to be declared in DE 1/10 for the treatment or use to which the goods will be released.
- use the UK Trade Tariff, CDS Volume 3 C21 Exports Declaration Completion Guide, DE 1/10, for rules on whether the standard Procedure Codes from the UK Trade Tariff, CDS Volume 3 Exports or the Procedure Codes specified in this inventory tariff should be used
- the index lists for the Additional Procedure Codes in Appendix 2B: DE 1/11: Additional Procedure Codes: Export Customs Clearance Requests should be used to identify any supplementary conditions that apply to the intended usage for the goods
- see the UK Trade Tariff, CDS Volume 3 C21 Exports Declaration Completion Guide, DE 1/11, for rules on whether the standard Additional Procedure Codes from the UK Trade Tariff, CDS Volume 3 Exports or the Additional Procedure Codes specified in this inventory tariff should be used
- Appendix 4: DE 2/2: Additional Information Statement Codes should then be examined to identify any additional information to be declared, as defined in the Procedure and Additional Procedure Code completion instructions and the UK Trade Tariff: Volume 2 (commodity and procedure code specific requirements)
- Appendix 5: DE 2/3: Documents and Other Reference Codes should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to export the goods
- the main UK Trade Tariff, CDS Volume 3 C21 Exports Declaration Completion Guide should then be used, in conjunction with the additional completion instructions provided in appendices 1 and 2 to complete the customs clearance request according to the commodity code and procedures to be used
- the clearance request should be completed with continued reference to the appropriate Appendices (see the Appendices Index list for details) for the specific data element to identify any specific codes to be used, such as currency and country codes.
Data element completion rules
Group 1: Message Information (including Procedure Codes)
DE 1/1 Declaration Type (Box 1: Declaration First Subdivision)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | a2 | 1x | NA |
This data element is mandatory.
All declaration categories
Enter the type of declaration as follows:
| Code | Type of declaration |
|---|---|
| EX | For trade with countries and territories situated outside of the Customs Territory of the Union |
| CO | Goods being declared for dispatch to a Special Fiscal Territory of the EU or other Territory with which the EU has formed a Customs Union |
Notes
DE 1/1 must be left blank on paper continuation sheets when used.
DE 1/2 Additional Declaration Type (Box 1: Declaration Second Subdivision)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | a1 | 1x | NA |
This data element is mandatory.
All declaration categories
Used to indicate both the type of clearance request and if the goods have been legally presented to Customs or not, for example, arrived. For electronic clearance requests the code used must be consistent with the CDS transaction being used.
| Code | Type of declaration | Goods arrived or not |
|---|---|---|
| J | C21e or C21e EIDR NOP | Goods arrived |
| K | C21e or C21e EIDR NOP | Goods not arrived |
The data sets detailed in Appendix 23 should be used for the CCR where Appendix 1: DE 1/10 Procedure Code completion rules indicate J or K must be used in DE 1/2. This applies for the entirety of the UK Trade Tariff, CDS Volume 3, Appendix 1: DE 1/10 Procedure Code covering imports, exports and inventories.
Notes
DE 1/2 must be left blank on paper clearance request continuation sheets when used.
DE 1/6 Goods Item Number (Box 32: Item Number)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | n..3 | NA | 1x |
This data element is mandatory.
C21i EIDR NOP
For EIDR NOP purposes a single goods item is defined as goods requesting release as a single consignment under a single customs procedure, for instance, goods removed from the same customs warehouse. However, goods being exported direct from free circulation would be classed as a separate goods item.
All declaration categories
Each customs clearance request may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’.
DE 1/7 Specific circumstance indicator
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | an3 | 1x | NA |
This data element is only required on an EXS customs clearance request.
All declaration categories
This data element is only required on express consignment EXS customs clearance requests.
Enter code A20 in DE 1/7 to indicate that the clearance request relates to Express Consignments.
DE 1/8 Signature/ Authentication (Box 54: Place and date, signature and name of the declarant or representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..35 | 1x | NA |
All declaration categories
Paper clearance requests
Where paper-based clearance requests are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the clearance request which is to remain at the office of export, followed by the full name of that person. Where that person is not a natural person, the signatory should add his capacity after his signature and full name.
In signing DE 1/8, a legal declaration is being made that the details shown on the form and any continuation sheets are true and complete and that the requirements of any National or Union legislation has been met.
Electronic clearance requests
Where, as a result of declaration processing, it is determined that customs will accept a clearance request without the need for the presentation of the paper copy, the user identity used to lodge a clearance request with CDS will replace the hand-written signature as the authentication credential for that clearance request.
The CDS role identified by the user identity will determine the liability for all data transmitted in that clearance request. In a paperless environment the user identity will have the same legal status as the hand-written signature on the paper clearance request.
Individual liability will rest with the signatory within the company for the use of that credential (for instance, the user identity). If there is to be a change of person who will act as signatory, this must be notified immediately to HMRC in writing, whereupon its records will be updated
Notes
Authorised signatories
The clearance request must be signed according to the following rules. If the 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 clearance request 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 clearance requests on the exporter’s behalf.
Use of representatives or agents to submit the clearance request on the exporter’s or legal declarant’s behalf:
Article 5(15) of Council Regulation EU) No. 952/2013 (Union Customs Code (UCC)) defines the legal declarant as:
‘The person lodging a customs clearance request in his or her own name or the person in whose name such a clearance request is lodged.’
Where the legal declarant (for example exporter) is completing the clearance request themselves under ‘self-representation’, they shall be liable for the content of all clearance requests so completed and submitted.
Article 18 of EU Reg. No. 952/2013 (UCC) permits customs representatives to be appointed to act on another person’s behalf. This representation may be:
- Direct: the representative acts in the name and of behalf of the other person. The liability rests with the original party (usually the exporter). This is dependent on the representative holding appropriate evidence of their empowerment to act on behalf of the original party and can demonstrate that the original party’s instructions have been followed
- Indirect: the representative acts in their own name but on behalf of another person. The liability is held jointly and severally between both parties
Article 5(6) of EU Reg. No. 952/2013 (UCC)) defines a representative as:
‘Any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities.’
Direct representation
Where the representative or agent is acting as a ‘direct’ representative, in the name of and on behalf of another person and is transmitting the clearance request under the representative’s/ agent’s own user identity, the representative/agent must hold (and be able to produce on request to customs) written authority of their powers to act.
Failure to do so will result in liability resting with the representative.
In this example, the representative’s details would be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. The representative status declared in DE 3/21 would show Direct, code ‘2’.
Direct representation and sub-agents:
Where a representative/agent delegates the making of a clearance request to a sub- agent, and the sub-agent submits the clearance request on behalf of the first agent but using the sub-agent’s user identity as the authentication credential; the sub-agent must hold (and be able to produce on request to customs) written authority to act and the instructions provided for the completion of the clearance request’s particulars.
Failure to produce written authority will result in liability resting with the sub-agent. The sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.
The representative, originally contracted to complete the customs clearance request and formalities on behalf of the exporter must be declared as the representative on the clearance request and appear in DE 3/19 or 3/20 (representative’s identity).
The representative status declared in DE 3/21 indicates the relationship between the representative and the exporter, not the sub-agent and any other party.
The representative retains responsibility for ensuring the clearance request is made in accordance with the instructions provided by the exporter.
Indirect representation:
Where the representative or agent is acting as an ‘indirect’ representative in their own name, but on behalf of another person, both parties accept joint liability for all data transmitted under the user identity.
A representative or agent failing to state the level of representation on the electronic clearance request will be deemed to be acting in their own name and on thier own behalf.
In this example, the representative’s details would be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. The representative status declared in DE 3/21 would show Indirect, code ‘3’.
Indirect representation and sub-agents:
Where a representative or agent delegates the making of a clearance request to a sub- agent, in an ‘indirect’ capacity on behalf of the first agent (but using the sub-agent’s user identity as the authentication credential), then the sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.
The representative, originally contracted to complete the customs clearance request and formalities on behalf of the exporter must be declared as the representative on the clearance request and appear in DE 3/19 or 3/20 (representative’s identity).
The representative status declared in DE 3/21 indicates the relationship between the representative and the exporter, not the sub-agent and any other party.
The representative retains joint and several liability with the exporter for the customs debt.
DE 1/9 Total Number of Items (Box 5: Items)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | n..3 | 1x | NA |
This data element is mandatory.
C21i EIDR NOP
For EIDR NOP purposes a single goods item is defined as goods requesting release as a single consignment under a single customs procedure, for instance, goods removed from the same customs warehouse. However, goods being exported direct from free circulation would be classed as a separate goods item.
All declaration categories
Each Customs Clearance Request may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’.
DE 1/10 Procedure (Box 37: Procedure)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an4 Requested procedure code: an2 + Previous procedure, code: an2 |
NA | 1x |
This data element is mandatory.
The DE 1/10 Procedure Codes detailed in Appendix 1 of this Tariff may only be used where no other procedure code specified in the UK Trade Tariff, CDS, Volume 3, Exports Tariff applies.
Declaration category C21e EIDR NOP:
The Procedure Code used in data element DE 1/10 must be selected from the procedure codes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes from the UK Trade Tariff, CDS Volume 3, Exports Tariff where they are being released direct to a customs procedure or use.
C21e EIDR NOP is used to release goods at an inventory linked location. It also acts as the Notification of Presentation (NOP) under the EIDR process.
See Section 9.3.1 of the UK Trade Tariff, CDS Volume 3, Inventory for further information.
The procedure codes listed in this inventory tariff may only be used on a C21e EIDR NOP where:
- the goods are being moved from one Member State to another and have already been released to a customs procedure in the UK via EIDR or
- the goods are being dispatched from the UK to another Special Fiscal Territory or territory with which the EU has formed a Customs Union and the goods have already been released to a customs procedure in the UK via EIDR.
The C21e EIDR NOP should be completed to match the details recorded in the EIDR authorised parties’ records. A supplementary declaration must be completed and submitted in accordance with the normal rules unless a waiver applies.
The 4-digit Procedure Code is made up using:
- the first and second digits indicate the customs procedure or use to which the goods are being released, for example 10 indicates a customs clearance request is being made for goods declared in the EIDR records for permanent exportation
- the third and fourth digits will indicate the previous procedure under which the goods were placed, for example 40 indicates the goods were in free circulation at the time of exportation
Declaration category C21e:
The Procedure Code used in Data Element DE 1/10 must be selected from the procedure codes in Appendix 1B: DE 1/10: Requested and Previous Procedure Codes: Export Customs Clearance Requests from the UK Trade Tariff, CDS Volume 3, Inventory Tariff.
These procedure code will all commence with the digits ‘00’. No other procedure codes should be used with this declaration category.
The 4-digit Procedure Code is made up using:
- the first and second digits 00 indicate a customs clearance request
- the third and fourth digits will indicate the type of customs clearance request being made, for example 06 indicates the request for the release of goods subject to the Transit procedure
All declaration categories
Enter the appropriate (4-digit) Procedure Code from those detailed in Appendix 1B: DE 1/10: Requested and Previous Procedure Codes: Export Customs Clearance Requests. Use the Procedure Code index lists and their completion notes to help you identify the correct code to use and for guidance on how to complete the clearance request.
Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.
The use of a Procedure Code in this data element constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):
- Council Regulation (EU) 952/2013;
- Commission Delegated Regulation (EU) 2015/2446, and;
- Commission Implementing Regulation (EU) 2015/2447.
Will be complied with and binds the legal declarant accordingly.
The use of a Procedure Code is an undertaking by the exporter or representative to pay to the Commissioners of HMRC immediately, on demand, any duties or other charges due in respect of the goods in question if the conditions of the specific procedure are not met.
Representatives or agents must have prior written approval from the legal declarant (holder of the procedure) to enter goods to a specific procedure on their behalf and must ensure a copy of the clearance request is returned to the holder of the procedure.
Notes
For goods being entered to a warehouse or removed from a free zone
All the goods on a clearance request related to (re)export to warehousing or free zones must be entered to the same warehouse or removed from free zone (declared in DE 2/7 (Identification of Warehouse)).
DE 1/11 Additional Procedure Code (Box 37: Procedure)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an3 Union codes: a1 + an2 OR National codes: n1 + an2 |
NA | 99x |
This data element is mandatory.
The DE 1/11 Additional Procedure Codes detailed in Appendix 1 of this Tariff may only be used where no other additional procedure code specified in the UK Trade Tariff, CDS, Volume 3, Exports Tariff applies.
All declaration categories
Declaration category C21e EIDR NOP
The Additional Procedure Code used in Data Element DE 1/11 must be selected from the procedure codes in Appendix 2: DE 1/11: Additional Procedure Codes from the UK Trade Tariff, CDS Volume 3, Exports Tariff where they are being released direct to a customs procedure or use.
An index list and individual completion notes for the Inventory Exports Additional Procedure Codes may be found in the UK Trade Tariff, CDS Volume 3, Exports Tariff Appendix 2A: DE 1/11: Additional Procedure Codes: Export Customs Clearance Requests.
The additional procedure codes listed in this inventory tariff may only be used where:
- the goods are being moved from one Member State to another and have already been released to a customs procedure in the UK via EIDR or
- the goods are being dispatched from the UK to another Special Fiscal Territory or territory with which the EU has formed a Customs Union and the goods have already been released to a customs procedure in the UK via EIDR.
The C21e EIDR NOP should be completed to match the details recorded in the EIDR authorised parties’ records. A supplementary declaration must be completed and submitted in accordance with the normal rules unless a waiver applies.
Declaration category C21e
The Additional Procedure Code used in Data Element DE 1/11 must be selected from the Additional Procedure Codes in Appendix 2A: DE 1/11: Additional Procedure Codes: Export Customs Clearance Requests from the UK Trade Tariff, CDS Volume 3, Inventory Tariff.
These Additional Procedure Codes will all commence with two numerical characters.
All declaration categories
Enter the appropriate (3 digit) Additional Procedure Code from Appendix 2A: DE 1/11: Additional Procedure Codes: Export Customs Clearance Requests, using the relevant Additional Procedure Code index list and completion notes to help you complete the clearance request.
Up to 99 Additional Procedure Codes may be declared against each goods item in DE 1/11.
Declarants must follow the guidance on code compatibility in the UK Trade Tariff, CDS Volume 3, to prevent incompatible codes being declared, which will result in the rejection of a clearance request. The use of an Additional Procedure Code in this data element constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):
- Council Regulation (EU) No. 952/2013
- Commission Delegated Regulation (EU) No. 2015/2446 and
- Commission Implementing Regulation (EU) No. 2015/2447
Will be complied with and binds the legal declarant accordingly.
The use of an Additional Procedure Code is an undertaking by the exporter or representative to pay to the Commissioners of HMRC immediately, on demand, any duties or other charges due in respect of the goods in question if the conditions of the specific procedure are not met.
Representatives or agents must have prior written approval from the legal declarant (holder of the procedure) to enter goods to a specific procedure on their behalf and must ensure a copy of the clearance request is returned to the holder of the procedure.
Notes
For goods being entered to a warehouse or removed from free zone:
All the goods on a clearance request related to (re)export to warehousing or free zones must be entered to the same warehouse or removed from free zone (declared in DE 2/7 (Identification of Warehouse)).
Group 2: References of messages, document, certificates and authorisations
DE 2/1 Simplified Declaration/ Previous Documents (Box 40: Declaration/ Previous Document)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | Document category: a1 + Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..3 |
9999x | 99x |
This data element is mandatory.
Exports MUCR and DUCR references
For exports the Master Unique Consignment Reference (MUCR) must be declared in DE 2/1 using the Previous Document Type code ‘MCR’.
The DUCR and any DUCR part numbers must be declared in DE 2/1 using the Previous Document Type codes ‘DCR’ and ‘DCS’ respectively.
For exports, the MUCR (using code MCR) and the DUCR (using code DCR) must always be declared at header level.
Other previous document types may be declared at header or item level.
All declaration categories
A previous declaration, or document, is identified by class, type, reference and the goods item number. The goods item number element in DE 2/1 may be omitted where the previous document comprised a single goods item.
Previous document types, other than MCR and DCR, should only be declared at header level where they apply to every goods item on the clearance request.
On paper clearance requests the details are separated with a dash in the format (category-type-reference-goods item no. (for example, Z-380-12345-1).
The Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes give guidance on the codes expected to be used in specific circumstances for the procedure concerned.
They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 3: DE 2/1: Previous Document Codes.
Each code to be declared in DE 2/1 is made up of four components:
It consists of an alphanumeric (an..42) code.
First component: Document Category (a1)
The first component (a1) consists of a letter and is used to distinguish between the two categories mentioned below:
- the simplified declaration or the entry in the declarant’s records, represented by ‘Y’
- the previous document, represented by ‘Z’
For example: Y (to represent simplified procedures).
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 appropriate code from the list in Appendix 3: DE 2/1: Previous Document Codes.
For example, code: SDE (to represent the export simplified declaration).
Third component: Previous document reference (an..35)
The third component (an..35) represents the data needed to recognise the document. Enter:
- the identification number or another recognisable reference of the document
For example, the MRN of the previous simplified declaration.
Fourth component: Goods item identifier (n..3)
The fourth component (n..3) is used to identify which item of the previous document is being referred to:
- the goods item number on the exit summary declaration (EXS), simplified declaration, entry in records or other previous document
- this should be separated from the document reference number by ‘-‘
For example: 2 (to identify that this reference refers to the second item on the previous document).
Where the previous document referred to contained only a single goods item, this component may be left blank.
Notes
References applicable to all items must be entered at header level, with a maximum number of 9,999 instances, with the exception of the MUCR and DUCR which must always be declared at header level for exports.
References not applicable to all items should be declared at item level, with a maximum number of 99 instances.
On paper clearance requests: the details are separated with a dash in the format < class > – < type > – < reference > – < goods item number > (for example, Z-380-12345-1).
If removed from warehouse or IP insert the document identity (for example, MRN that entered the goods to that procedure).
Due to compatibility with the Export Control System (ECS), only the first 9 instances will be submitted to ECS (where applicable).
Master Unique Consignment Reference (MUCR) consolidation
The Master UCR or MUCR must be declared at header level using Previous Document Type code MCR.
Whereas a declaration UCR directly relates to an individual CDS clearance request, master UCRs are normally used to associate or link several clearance request 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 clearance request
- by an explicit association transaction through which one can also:
- dis-associate a UCR from a Master UCR
- associate a Master UCR or Declaration UCR with a (higher level)
- by authorised traders (such as loaders and inventory systems) on arrival (either anticipated or actual, or both) at a border location-by providing the Declaration UCR and Master UCR in the arrival message
The MUCR should only be completed according to the commercial rules for that type of either traffic or location, or both. For example, in the air environment would normally be the Master or Simple Air Waybill number or for approved courier traffic the Courier Baggage Voucher (CBV) reference.
Format of the MUCR
Master UCR (MUCRs) have one of the formats listed below
For Air
Use A:
- either 3 alpha characters
- a maximum of 8 numbers
- a maximum length of 13 characters overall
For courier traffic
Use C:
- 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
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 must also be submitted to shut the consolidation once all the clearance requests have been associated with the MUCR.
DUCR Completion Rules for EIDR goods being released on a customs clearance request
A DUCR and the optional part must be unique and should comply with the rules and format as detailed in the ‘Recommended Format of the DUCR’ section below.
The declaration of a DUCR is mandatory for EIDR NOP clearance requests. The same DUCR must be supplied on all linked declarations, for example, customs clearance request with any supplementary declaration.
It is important that simplified procedure traders enter their own declaration UCR numbers (DUCRs) into DE 2/1 Simplified Declaration or Previous Document (third component using previous document type code ‘DCR’) as these are used to provide the audit trail between the customs clearance request (EIDR NOP entry), any linked supplementary declarations and any commercial documents.
The DUCR is the main reference to the CDS clearance request for simplified procedures purposes and can incorporate commercial references so that there is a single reference for accessing all related information in trade and customs computer systems.
The DUCR must contain the EORI number of the simplified procedures authorised trader.
Recommended Format of DUCR for all other customs clearance requests:
The recommended format of the DUCR reference number in the UK is the WCO format, which is created from the following components:
- ‘Year’ – is the year in which the DUCR was allocated. For example, ‘9’ if allocated in 2009, ‘0’ if allocated in 2010 and ‘1’ if allocated in 2011. Therefore, for the year 2009, ensure the year component of the DUCR entered onto the Procedure for Electronic Application for Certificates (PEACH) advance notification contains the single ‘9’ digit and not ‘09’. In 2010, enter the year as a single ‘0’ digit and not ‘10’
- ‘Country’ – is the country where the DUCR was allocated
- ‘EORI’ – is the identity of the trader as known to HMRC. In the UK this is the 12-character EORI number. This must be the EORI number of the simplified procedures authorised trader
- ’-‘ – is a dash
- ‘Reference’ – is a unique series of characters that the trader, whose EORI number is included in the DUCR, devises and which provides an audit trail within traders’ commercial records.This component of the DUCR is restricted to numbers, upper case letters and certain special characters
An example DUCR is as follows: ‘7GB000000000000-12345’
This example DUCR would have been issued in 2017, in the UK, for an EORI number ‘000000000000’, and with a trader reference number of ‘12345’.
DE 2/2 Additional Information (Box 44)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | Coded version (Union codes): n1 + an4 OR (National codes): a1 + an4 OR Union or National code followed by a free text information: an..70 |
NA | 99x |
The data element must be completed when an Additional Information (AI) statement is required.
All declaration categories
Enter either any Union or National codes,or both, which apply followed by any free text information for the Additional Information (AI) code as required. See Appendix 4: DE 2/2: Additional Information Statement Codes for details of the codes which may be used, including any additional free text information which may be required by the specific AI codes.
Up to 99 AI codes can be declared at item level in DE 2/2.
Where a single goods item comprises of both Union and National AI codes declared in DE 2/2, any Union Codes (beginning with a number) must be declared first.
The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the AI codes expected to be used in specific circumstances for the procedure concerned.
They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 4: DE 2/2: Additional Information Statement Codes.
Notes
To provide compatibility with the Export Control System (ECS), the free text information component of this Data Element is restricted to ‘an..70’.
Further information
For further information on specific customs export procedures and the use of the following AI codes, refer to:
- UK Trade Tariff, CDS Volume 3, Exports, Part 2 for more information.
- Notice 275
- Notice 197
- Appendix 1: DE 1/10: Requested and Previous Procedure Codes and
- Appendix 2: DE 1/11: Additional Procedure Codes for more details
Notes on specific Union Additional Information Codes
Single Transport Contract (Union AI code ‘30500’)
EU law allows indirect export movements to be processed outside of the Export Control System (ECS) messaging system under a Single Transport Contract (STC).
A STC is a contract of carriage of goods cut from where the export starts to where the export ends (for example from Dublin to Shanghai). The fact that it may move through Other Member State (OMS) on a number of different transport modes to make this journey and exit in, for example, the UK does not matter.
The only condition attached to a STC is that it cannot exit the EU by road.
Exporters are required to specify that their goods are travelling under STC. The Export Clearance request must include the Additional Information (AI) code: ‘30500’ in DE 2/2 and DE 5/12 Office of Exit should show the office of exit as the customs office competent for supervising the goods at the time they were placed under the STC.
For instance, the customs office of where the goods were placed under the STC, as per Article 329(7), Commission Regulation (EU) No. 2015/2447.
Where the office of exit is populated by the inventory system, DE 5/12 (Office of Exit) may be left blank.
If the Customs authority at the point of exit in another Member State requests information on the STC consignment, the carrier must provide one of the following:
- the MRN of the export clearance request
- a copy of the single transport contract for the goods concerned
- the unique consignment reference number or the transport document reference number. (Where goods are presented in packages the number of packages must be provided. Where goods are presented in containers the container identification number must be provided)
DE 2/3 Documents produced, certificates and authorisations, additional references and DE 8/7 Writing off (Box 44)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | Document type (Union codes) a1 + an3 + OR (national codes): n1 + an3 + Document identifier and part: an..35 + (document identifier: an..30, part: an..5) Document Status: a2 + Reason: an..35 + Issuing authority name: an..70 + Date of validity: n8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6 |
NA | 99x |
This data element must be completed when an authorisation or document is required to release the goods from the border. For example:
- an authorisation is required to release the goods using EIDR, or
- the goods are being released using an ATA carnet and the carnet requires endorsement
All declaration categories
Enter either any Union or National codes, or both, which apply followed by any additional details required by the specific code.
The UK Trade Tariff, will identify any specific measures and document codes which may be required by goods declared in DE 6/8.
Appendix 5: DE 2/3: Documents and Other Reference Codes contains details of all reference codes which may be declared in this data element, a description of their usage and provides guidance on the details to be declared against each code.
The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the document codes expected to be used in specific circumstances for the procedure concerned.
They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 5: DE 2/3: Documents and Other Reference Codes.
Where a single goods item comprises of both Union and National codes declared in DE 2/3, any Union Codes (beginning with a letter) must be declared first.
This data element can only be declared at item level.
Up to 99 documents produced, certificates, authorisations and additional reference codes can be declared in DE 2/3 for each goods item.
Each document type code has eight components: not all components are mandatory for all document codes.
First Component: Document Type Code (an4) mandatory for all document codes declared
The first component is a 4 figure Document Type Code. See Appendix 5: DE 2/3: Documents and Other Reference Codes for a list of document codes which should be declared in specific circumstances.
The Document Code appendix should be read in conjunction with Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for information on which Document Codes should be declared in order to use specific customs procedures.
Second Component: Document Identifier and Part (an..35), see additional notes on the second components format for licences in the section below
The second component comprises of two sub-components.
Sub-component 1: Document Identifier (an..30) mandatory for all document codes declared
This sub-component is the document identifier. This is the reference number, as specified against the document type code in Appendix 5: DE 2/3: Documents and Other Reference Codes. This must identify the unique document, authorisation, licence or certificate being declared.
Sub-component 2: Multi Line Document (Document Part) (an..5) conditional, see the specific document code completion notes for details
Enter the line item (part) as required for the particular document.
For example, some licences cover many products with each defined as a line. The document part sub-component is used to identify the line number when required.
If omitted it defaults to 1 and the attribution applies to the first (or only) line of the licence.
The line item number of the document is to be appended to the document identifier (completed in the first sub-component) separated by a dash (-).
For example: X0021234/16-3
Third Component: Document Status Code (a2) conditional, see the specific document code completion notes for details
The third component is a Document Status Code (a2). A full list of the document status codes may be found in Appendix 5B: DE 2/3: Document Status Codes.
The document status code should be declared, as specified, by each document code.
The specific document status codes which may be used with each document code is specified in Appendix 5: DE 2/3: Documents and Other Reference Codes.
Certain document type codes (for example, authorisation numbers) will not usually require a status code to be declared and where applicable this is specified against the document code in Appendix 5: DE 2/3: Documents and Other Reference Codes.
Other document codes may be restricted in the document status codes which may be used, these are specified in Appendix 5: DE 2/3: Documents and Other Reference Codes.
Fourth component: Reason (an..35) conditional, see the specific document code completion notes for details
Enter a free text description of the Reason where required by the Document Status Code.
A reason must be supplied for some status values. For example: Status code UP, reason entered ‘eaten by dog, replacement in post’.
Fifth Component: Issuing Authority (an..70) conditional, see the specific document code completion notes for details
Enter a free text description of the Issuing Authority. This should be specific enough to identify the governing body responsible for issuing the licence or certificate.
Sixth Component: Date of Validity, if required (n8) conditional
The date of validity, if required, must be entered in the following date format: yyyymmdd.
Licences and non-preference certificates
The date to be declared is the expiry date for the licence or certificate. Where the Document Code for the licence or certificate is listed in Appendix 5C: DE 2/3: Document and Other Reference Codes: Licence Types, a date of validity must always be declared.
Seventh component: Measurement unit and qualifier, if applicable: an..4 + conditional, see the specific document code completion notes for details
This is only required where a specific quantity and measurement type has to be decremented against a specific document. For example, a licence has been issued for a total quantity of liquids in litres.
Where the specific document requires either a measurement unit or qualifier, or both, to be declared, enter the appropriate code for the commodity’s or document’s measurement unit type using the list provided in Appendix 20: DE 8/7 and 4/4: Measurement Unit Codes.
For example, if the document requires a quantity in litres, enter the measurement unit code of LTR. The quantity of litres being declared should be entered against the eighth component: quantity.
If no quantity or measurement unit or qualifier is required, this data element should be omitted.
Eighth component: Quantity (n..16,6)
Enter the quantity being attributed to the specific document identifier (second component).
Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.
For example, if the document requires a quantity in litres, the measurement unit code of LTR will have been entered in the seventh component (measurement unit), followed by the quantity of litres being declared as a value here, in the eighth component, for example, 12.05.
Authorisation for customs procedures
If two or more procedures apply (for example OP and IP) the details for each should be entered as separate document references.
Authorisations are declared as a document reference in DE 2/3, using a document code from the list in Appendix 5: DE 2/3: Documents and Other Reference Codes. The authorisation should be declared in the format outlined in the example below.
Enter the authorisation document reference held to use a customs procedure. This code consists of:
- Document Code an4
- Country Code a2;
- Decision type an..4;
- Unique identifier for the decision an..29
For example, for an authorisation for Entry in Declarant’s Records (EIDR):
| Document Cose | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C514 | GB | EIR | The EIDR authorisation number |
The corresponding EORI number of the authorisation holder should be declared against the appropriate authorisation type code in DE 3/39. The Authorisation Type codes may be found in Appendix 6: DE 3/39: Authorisation Type Codes.
Authorisation document codes and authorisation holder EORI numbers in DE 2/3 and DE 3/39 are only required where a full authorisation is held.
The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the minimum authorisation document codes required to be used in specific circumstances for the procedure concerned.
They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 5: DE 2/3: Documents and Other Reference Codes.
Documents, licences and certificates
These document codes are only required where a document, licence or admissibility certificate has to be endorsed using the C21e.
A list of the applicable licence types and the document code to be used for each type may be found in Appendix 5C: DE 2/3: Documents and Other Reference Codes: Licence Types.
The list of applicable licence and certificate codes which may be used for exports can be found in Appendix 5: DE 2/3: Documents and Other Reference Codes along with the completion rules for the specific licence or certificate.
Each document code will also specify the types of document status codes which may be used for the specific licence or certificate.
Status codes for documents, licences and certificates
A status code must always be declared for these types of documents. Enter the appropriate status code for the type of licence from the list of the document status codes may be found in Appendix 5B: DE 2/3: Document Status Codes.
The status must be permitted for the licence type and the commodity. The details of the specific status codes which may be used for each licence type will be specified against the relevant document code in Appendix 5: DE 2/3: Documents and Other Reference Codes
| # | Electronic | Paper (held by Trader): attached | Paper (held by Trader): not attached | Held by issuing authority |
|---|---|---|---|---|
| Part attribution, for instance, licence still valid and will be used in future. | EP | AP | UP | IP |
| Surrendered, for instance, licence still valid but will not be used in future. | ES | AS | US | IS |
| Exhausted, for instance, nil balance. | EE* | AE | UE | IE |
| Already attributed on simplified declaration. | EA | JA | UA | IA |
| ‘Late’ declaration after licence removed from CHIEF. | EL | |||
| Below de minimis. | XB | XB | XB | XB |
| Waiver claimed.** | XW | XW | XW | XW |
| Goods covered by the commodity code do not require a licence (ex-heading). | XX | XX | XX | XX |
*Status Code EE should only be used where the specific goods item exhausts the licence quantity.
**Where a licence waiver is being claimed, enter ‘XW’ as the status code and provide the reason for the waiver in the fourth component: Reason (an..35) of DE 2/3.
Department for International Trade
The declaration that the goods are subject to the Open General Export Licence is not required except for sensitive goods.
Document Reference or Identifier and Part for licences (second component)
Enter the Document Reference or Identifier and Part, format: an..35.
The Document Reference for a licence is formatted: < country code > < licence type > < licence identifier > – < Part >.
Only enter a separator between the licence identifier and the part number. The licence identifier is not supplied when the status identifies that a particular licence is not being declared.
< country code > For all UK government department or agency issued licences, AFCs or permits (including those which were originally issued in another member state, but which were subsequently re-issued – including any ‘extracts’ – by a UK government department or agency) enter ‘GB’.
For licences issued in another member state enter the relevant country code, for example for France enter ‘FR’.
< licence type > as identified in Appendix 5: DE 2/3: Documents and Other Reference Codes.
< licence identifier > enter the licence identifier allocated by the issuing authority. If the licence does not have a reference enter the title of the licence. A licence identifier is not supplied when the status identifies that a particular licence is not being declared (for instance, status code is in the x-series).
Notes
Beneficiary countries of the EU GSP will progressively start to apply the Registered Exporter (REX) system, replacing the current system of origin certification based on Form A certificates or invoice clearance requests for low value consignments with Statements of Origin.
By 30 June 2020, all GSP proofs of preferential origin will be made using a Statement of Origin. Refer to the published guidance on REX for more information.
DE 2/4 Reference Number/ UCR (Box 7: Reference Number)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..35 | 1x | 1x |
This data element is for optional use by the declarant to record a commercial reference for their own purposes.
For exports, the MUCR and DUCR, using Previous Document Type codes MCR and DCR respectively, must be declared in DE 2/1, Previous Documents. See that data element for completion rules.
All declaration categories
This field is not supported by CDS as a key to the clearance request and is in addition to any Declaration Unique Consignment Reference (DUCR), declared in DE 2/1.
Where a reference number is provided in DE 2/4, it is recommended that the WCO format for the DUCR is used. Recommended format for the DUCR:
The format of the reference number may take the form of the WCO DUCR, which is created from the following components:
- ‘Year’ – is the year in which the DUCR was allocated. For example, ‘9’ if allocated in 2009, ‘0’ if allocated in 2010 and ‘1’ if allocated in 2011. Where a DUCR is required for PEACH purposes, this must be declared in DE 2/1
- ‘Country’ – is the country where the DUCR was allocated
- ‘EORI’ – is the identity of the trader as known to HMRC. In the UK this is the 12-character EORI number.
- ’-‘ – is a dash
- ‘Reference’ – is a unique series of characters that the trader, whose EORI number is included in the DUCR, devises and which provides an audit trail within traders’ commercial records. This component of the DUCR is restricted to numbers, upper case letters and certain special characters.
An example DUCR is as follows: ‘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 per item.
The DUCR must be declared, in DE 2/1 (Previous Documents), using the previous document code ‘DCR’ for export clearance requests.
DE 2/5 LRN (No Previous Reference)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..22 | 1x | NA |
This data element is mandatory.
All declaration categories
The declarant must enter a unique reference number for the transaction.
DE 2/7 Identification of Warehouse (Box 49: Warehouse ID)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | Warehouse type: a1 + Warehouse identifier: (including Country Code): an..35 |
This data element is only required when the goods are being entered to a (re)exported or (re)dispatched from a warehouse or free zone.
All declaration categories
The premises declared in DE 2/7 must have been approved by one of the EU member states.
Enter the ‘Identity of the warehouse’, which is in two components:
- type
- warehouse identifier including Country Code
Do not enter any separator or space between the two parts.
Separate clearance requests are required for goods subject to different Procedure Codes and entered to or removed from different premises. The Procedure Code notes explain these restrictions in more detail.
First Component: Type (a1)
Enter, as appropriate, one of the following codes:
| Code | Warehouse type |
|---|---|
| R | Public customs warehouse type I |
| S | Public customs warehouse type II* |
| T | Public customs warehouse type III* |
| U | Private customs warehouse |
| Y | Non-customs warehouse |
| Z | Free zone |
*Type codes S and T may not be used with any warehouse identifier with a Country Code of GB.
Second Component: Warehouse Identifier (including Country Code) (an..35)
The warehouse identifier consists of 2 parts:
- the identification number for the warehouse issued by the authorising member state
- the Country Code for the authorising member state In the UK:
- customs warehouses have a 7-digit reference
- excise warehouses have a 13-digit reference
- the Free Zone is 0000006 – Isle of Man
If the warehouse identity is not a UK allocated code (suffixed by ‘GB’), the premises name and address must be supplied as an AI Statement in DE 2/2 Additional Information, using AI code ‘PREMS’.
Notes
An example of a Customs Warehouse Identification reference number is R1234567GB:
- where R denotes a Type I public warehouse
- 1234567 denotes the authorisation number for the warehouse
- GB denotes the authorising Member State
An example of an Excise warehouse identity is YGB00001234567GB:
- where Y denotes a non-customs warehouse
- GB00001234567 is the 13-character excise warehouse identifier
- GB denotes the authorising Member State
For goods being removed from a warehouse or free zone
- entry under this Procedure Code is a declaration that:
- the goods are eligible for removal from a customs or excise warehouse or free zone.
- the goods will be removed from the customs or excise warehouse or free zone stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
- all other conditions and requirements associated with removal from the customs or excise warehouse or free zone procedure will be met
Group 3: Parties
DE 3/1 Exporter (Box 2: Consignor/ Exporter)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Name: an..35 + Street and number: an..35 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | NA |
This data element is not required on clearance requests using procedure codes 00 18 or 00 19 in DE 1/10.
It is mandatory in all other cases unless a valid EORI number is declared for the exporter in DE 3/2.
All declaration categories
DE 3/1 is used to declare the Exporter’s name and address and postcode. If the exporter identification reference number (EORI) quoted in DE 3/2 is recognised by CDS then DE 3/1 need 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, (for example, US zip code), enter ‘NA’ in this section of the data element.
The details of the exporter (name and address and postcode), as defined in Article 1(19) of Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446, are to be entered in DE 3/1.
Exporter is defined (in Article 1(19) as:
a) a private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual’s personal baggage
b) in other cases where a) does not apply:
(i) a person established in the customs territory of the Union who, has the power to determine and has determined that the goods are to be taken out of that customs territory
(ii) Where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to taken out of that customs territory
Notes
To provide compatibility with the Export Control System (ECS), the ‘Name’ and ‘Street and Number’ components of this Data Element is restricted to ‘an..35’.
Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446 provided additional clarification on the definition of the exporter as follows:
‘…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…’
The consignor or exporter details (formerly Box 2) are now covered under 6 different data elements under CDS.
DE 3/2 Exporter Identification Number (Box 2: Consignor or Exporter)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..17 | 1x | NA |
This data element is only mandatory on a C21e EIDR NOP.
All declaration categories
Enter the identification number (EORI) of the exporter (as defined in Article 1(19) of Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446) are to be entered in DE 3/2.
Where a valid EORI number quoted in DE 3/2 is recognised by CDS then DE 3/1 should not be completed.
Memorandum of Understanding (MoU) Export Clearance Requests
For MoU approved fast parcel traders, insert the EORI number of the approved MOU operator, when details of the individual exporters are not required.
Where an EORI number is not required, enter the exporter’s name and address details as specified in DE 3/1 (Exporter).
Definition of the Exporter:
Exporter is defined (in Article 1(19) as:
c) a private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual’s personal baggage
d) in other cases where a) does not apply:
(iii) a person established in the customs territory of the Union who, has the power to determine and has determined that the goods are to be taken out of that customs territory
(iv) Where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to taken out of that customs territory
Notes
Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446 provided additional clarification on the definition of the exporter as follows:
‘…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…’
DE 3/7 Consignor Name and Address (Box 2: Consignor or Exporter)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | 1x |
This data element is only required on an EXS customs clearance request.
All declaration categories
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, (for example, US zip code), enter ‘NA’ in this data element.
This data element should only be completed where a recognised EORI number is not held and declared in DE 3/8.
Only one consignor is to be declared on C21e clearance requests.
DE 3/8 Consignor Identification Number (Box 2: Consignor or Exporter)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | an..17 | 1x | 1x |
This data element is only required on an EXS customs clearance request.
All declaration categories
Enter the identification number (for example, EORI) of the party who is consigning the goods, in DE 3/8.
Only one consignor may be declared on C21 clearance requests.
For consignors who do not require an EORI number, under Article 5 EU Reg No. 2015/2446, enter:
- ‘00400’ in data element 2/2 Additional Information
- ‘00400’ in the name section of DE 3/7 (consignor’s name and address) prefaced by the country code of the consignor followed by their name and
- enter their address as normal in the remaining sections of DE 3/7
Where a valid EORI number is provided in DE 3/8, the consignor’s name and address does not need to be completed in DE 3/7.
Memorandum of Understanding (MoU) Export Clearance Requests
For specifically MoU approved fast parcel traders insert GB888888811005 when details of individual consignors do not have to be supplied.
DE 3/9 Consignee Name and Address (Box 8 – consignee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Name: an..35 + Street and number: an..35 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | 1x |
This data element is not required on clearance requests using procedure codes 00 18 or 00 19 in DE 1/10.
All declaration categories
Enter the consignee’s name and address, and their identity details.
This is the party to whom the goods are consigned or shipped.
Where the specific consignee details are not known, enter the details of the firm or company responsible for taking delivery of the goods
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 section of the data element.
Notes
Box 8 (Consignee or Importer) is now covered under six different data elements under CDS.
Only one consignee may be declared on a C21 clearance request.
To provide compatibility with the Export Control System (ECS), the ‘Name’ and ‘Street and Number’ components of this data element is restricted to ‘an..35’.
DE 3/18 Declarant identification number (Box 14: Declarant or representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | an..17 | 1x | NA |
This data element is mandatory except when EIDR is used to release the goods (an EIDR Notice of Presentation (NOP) is being made).
All declaration categories
Enter the identification number (EORI) of the declarant in DE 3/18.
Notes
This data element may only be declared once at header level.
Where a sub-agent is used, the sub-agent’s details should be entered in DE 3/18 or 3/41 and the details of the agent appointed by the exporter (the representative) should be entered in DE 3/20.
When an EIDR NOP is being made and DE 3/41 is completed, DE 3/18 must be left blank.
DE 3/20 Representative identification number (Box 14: Declarant or representative and Box 50: Principal’s representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..17 | 1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
All declaration categories
Enter the identification number (EORI) of the representative, where required (as defined in Article 18 of the Union Customs Code, EU Reg. No. 952/2013) in DE 3/20.
This data element must only be completed with the details of the representative where this differs from the Declarant details declared in DE 3/18 or the named Party presenting the goods in DE 3/41.
For example, where the representative contracts with a sub-agent to submit the customs clearance request.
The sub-agent’s details are to be entered in the declarant’s data elements, the representative (who holds the contract with the exporter to complete the customs formalities) will be entered in the representative’s data elements.
Notes
This data element may only be declared once at header level.
Direct representation and sub-agents
Where a representative or agent delegates the making of a clearance request to a sub-agent, and the sub-agent submits the clearance request on behalf of the first agent but using the sub-agent’s user identity as the authentication credential; the sub-agent must hold (and be able to produce on request to customs) written authority to act and the instructions provided for the completion of the clearance request’s particulars.
Failure to produce written authority will result in liability resting with the sub-agent. The sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.
The representative, originally contracted to complete the customs clearance request and formalities on behalf of the exporter must be declared as the representative on the clearance request and appear in DE 3/20 (representative’s identity).
The representative status declared in DE 3/21 indicates the relationship between the representative and the exporter, not the sub-agent and any other party. The representative retains responsibility for ensuring the clearance request is made in accordance with the instructions provided by the exporter.
Indirect representation and sub-agents
Where a representative or agent delegates the making of a clearance request to a sub-agent, in an ‘indirect’ capacity on behalf of the first agent (but using the sub-agent’s user identity as the authentication credential), then the sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.
The representative, originally contracted to complete the customs clearance request and formalities on behalf of the exporter must be declared as the representative on the clearance request and appear in DE 3/20 (representative’s identity).
The representative status declared in DE 3/21 indicates the relationship between the representative and the exporter, not the sub-agent and any other party.
The representative retains joint and several liability with the exporter.
DE 3/21 Representative status code (Box 14: declarant or representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | n1 | 1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
This data element must be completed for all other procedure codes, other than in the case of self-representation.
All declaration categories
Enter the relevant code showing the status of the representative:
Enter one of the following codes:
| Code | Representation |
|---|---|
| 2 | Direct representation |
| 3 | Indirect representation |
Notes
Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules.
Use of Representatives or agents to submit the clearance request on the exporter’s or legal declarant’s behalf:
Article 5(15) of Council Regulation No. 952/2013 (Union Customs Code (UCC)) defines the legal declarant as:
‘The person lodging a customs clearance request in his or her own name or the person in whose name such a clearance request is lodged.’
Where the legal declarant (for example, exporter) is completing the clearance request themselves under ‘self-representation’, they shall be liable for the content of all clearance requests so completed and submitted.
Article 18 of EU Reg. No. 952/2013 (UCC) permits customs representatives to be appointed to act on another person’s behalf. This representation may be:
- Direct: the representative acts in the name and of behalf of the other person. The liability rests with the original party (usually the exporter). This is dependent on the representative holding appropriate evidence of their empowerment to act on behalf of the original party and can demonstrate that the original party’s instructions have been followed.
- Indirect: the representative acts in their own name but on behalf of another person. The liability is held jointly and severally between both parties.
Article 5(6) of Council Reg. (EU Reg. No. 952/2013 (UCC)) defines a representative as:
‘Any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities.’
A customs representative shall be established within the customs territory of the Union, except where the customs representative acts upon behalf of persons who are not required to be established within the customs territory of the Union.
Direct representation
Where the representative or agent is acting as a ‘direct’ representative, in the name of and on behalf of another person and is transmitting the clearance request under the representative’s or agent’s own user identity, the representative or agent must hold (and be able to produce on request to customs) written authority of their powers to act. Failure to do so will result in liability resting with the representative.
In this example, the representative’s details would be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. The representative status declared in DE 3/21 would show Direct, code ‘2’.
Direct representation and sub-agents:
Where a representative or agent delegates the making of a clearance request to a sub-agent, and the sub-agent submits the clearance request on behalf of the first agent but using the sub-agent’s user identity as the authentication credential; the sub-agent must hold (and be able to produce on request to customs) written authority to act and the instructions provided for the completion of the clearance request’s particulars.
Failure to produce written authority will result in liability resting with the sub-agent. The sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.
The representative, originally contracted to complete the customs clearance request and formalities on behalf of the exporter, must be declared as the representative on the clearance request and appear in DE 3/20 (representative’s identity).
The representative status declared in DE 3/21 indicates the relationship between the representative and the exporter, not the sub-agent and any other party. The representative retains responsibility for ensuring the clearance request is made in accordance with the instructions provided by the exporter.
Indirect representation
Where the representative or agent is acting as an ‘indirect’ representative in their own name, but on behalf of another person, both parties accept joint liability for all data transmitted under the user identity. A representative or agent failing to state the level of representation on the electronic clearance request will be deemed to be acting in their own name and on their own behalf.
In this example, the representative’s details would be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. The representative status declared in DE 3/21 would show Indirect, code ‘3’.
Indirect representation and sub-agents:
Where a representative or agent delegates the making of a clearance request to a sub-agent, in an ‘indirect’ capacity on behalf of the first agent (but using the sub-agent’s user identity as the authentication credential), then the sub-agent must be declared in DE 3/18 (declarant’s identity) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs.
The representative, originally contracted to complete the customs clearance request and formalities on behalf of the exporter must be declared as the representative on the clearance request and appear in DE 3/20 (representative’s identity).
The representative status declared in DE 3/21 indicates the relationship between the representative and the exporter, not the sub-agent and any other party.
The representative retains joint and several liability with the exporter.
DE 3/31 Carrier name and address
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
1x | NA |
This data element is only required on an EXS customs clearance request.
All declaration categories
DE 3/31 is used to declare the Carrier’s name and address, postcode and phone number.
This information is only required where the Carrier is different from the Declarant (DE 3/18) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. Where the carrier is different, the details of the carrier are to be entered in DE 3/31 or 3/32.
If the carrier’s identification reference number (EORI) quoted in DE 3/32 is recognised by CDS, then DE 3/31 should not be completed.
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, (for example, US zip code), enter ‘NA’ in this section of the data element.
Notes
To provide compatibility with the Export Control System (ECS), the phone number component is restricted to ‘an..50’.
DE 3/32 Carrier Identification number
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | an..17 | 1x | NA |
This data element is only required on an EXS customs clearance request.
All declaration categories
Enter the identification number (EORI) of the carrier in DE 3/32.
Where a valid EORI number is provided in DE 3/32, the carrier’s name and address does not need to be completed in DE 3/31.
This information is only required where the carrier is different from the Declarant (DE 3/18) or DE 3/41 (Party presenting the goods) in the case of EIDR NOPs. Where the carrier is different, the details of the carrier are to be entered in DE 3/31 or 3/32.
Notes
This data element may only be declared once at header level.
Where a unique identification number is issued under third country trading partnership programmes that number may be declared in DE 3/32.
DE 3/39 Holder of the Authorisation Identification Number (No Previous Reference)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | Authorisation type code: an..4 + Identifier: an..17 |
99x | NA |
This data element is not required on clearance requests using procedure codes 00 18 or 00 19 in DE 1/10.
For all other procedure codes, this data element is only mandatory where an authorisation is required to declare the goods. Declaration Category C21e EIDR NOP
This data element is mandatory and must be completed with the details of the EIDR authorisation holder.
All declaration categories
Where an authorisation is granted on the customs clearance request, this data element is not required, (for example, oral declaration).
This data element should be used to declare the EORI number against the appropriate Authorisation Type Code for each type of authorisation required in order to declare the goods to the customs procedure concerned.
The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code. Appendix 6: DE 3/39: Authorisation Type Codes contains the list of codes to be declared for this data element (for example, EIR to be declared when Entry in the Declarant’s Records is being used).
The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the Authorisation Type Codes expected to be used in specific circumstances for the procedure concerned.
They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 6: DE 3/39: Authorisation Type Codes.
This data element comprises two elements:
First Component: Authorisation type code (an..4)
Enter the type of the authorisation using the relevant code from Appendix 6: DE 3/39: Authorisation Type Codes. For example, EIR to represent an authorisation is held for EIDR.
Second Component: Identifier (an..17)
Enter the EORI number of the authorised party.
Notes
Up to 99 separate instances may be declared in DE 3/39 at header level.
DE 3/41 Person presenting the goods to customs in case of Entry in the Declarant’s Records (EIDR) or pre-lodged customs declaration identification number (no previous reference)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e EIDR NOP | an..17 | 1x | NA |
This data element is only required where the goods are being released using Entry in Declarant’s Records (EIDR) procedure.
It is not required in any other instance on a C21e.
All declaration categories
This information takes the form of the EORI number of the person presenting the goods to customs.
Where an EIDR NOP is being made and DE 3/41 is completed, DE 3/18 (declarant) must be left blank.
Group 4: Valuation information and taxes
DE 4/2 Transport charges method of payment
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | a1 | 1x | 1x |
This data element is only required on an EXS customs clearance request.
All declaration categories
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 (for example, Direct debit to cash account) |
| H | Electronic funds transfer |
| Y | Account holder with carrier |
| Z | Not pre-paid |
Group 5: Dates, times, periods, places, countries and regions
DE 5/8 Country of Destination Code (Box 17(a): Country of Destination Code)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | a2 | 1x | 1x |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
All declaration categories
Using the code list in Appendix 13: Country Codes enter the relevant country code for the country of destination (for instance, the country to which the goods are to be delivered).
DE 5/12 Customs office of exit (Box 29: office of exit)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an8 | 1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
For all other (re) export clearance requests, this data element is mandatory and must be completed even where the office of export and office of exit are the same.
Where the office of exit is automatically populated by the inventory system, DE 5/12 (Office of Exit) may be left blank.
All declaration categories
The UK office of exit codes may be found in Appendix 14: DE 5/12 UK Customs Offices List (COL) Codes. These should be used in DE 5/12 where the office of exit is in the UK.
For goods exiting via another Member State , the office of exit codes may be found in the EUs customs office list.
Rules for determining the customs office of exit for specific customs procedures
The Customs office of Exit must be determined in accordance with Article 329, Commission Regulation (EU) 2015/2447.
The guidance below specifies the rules to be used in some specific circumstances but reference should be made to Article 329 and UK Trade Tariff, CDS Volume 3, Exports, Part 2 for more information on specific customs procedures and the office of exit.
Single transport contract
Exporters are required to specify that their goods are travelling under STC. The Export Clearance request must include the Additional Information (AI) code: ‘30500’ in DE 2/2 and DE 5/12 Office of Exit should show the office of exit as the customs office competent for supervising the goods at the time they were placed under the STC, for instance, the customs office of where the goods were placed under the STC, as per Article 329(7), Commission Regulation (EU) No. 2015/2447.
Notes
Although the field length will remain unchanged, the structure of the codes for the customs offices will be updated to comply with the UCC following updates to the Export Control System (ECS).
DE 5/18 Country of routing codes
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | a2 | 99x | NA |
This data element is only required on an EXS customs clearance request.
For express consignments only
Only the country of final destination for the goods should be provided (as declared in DE 5/8 Country of Destination).
All declaration categories
Identify, in a chronological order, the countries through which goods will be routed between the country of original departure and final destination.
This should also include:
- the country of original departure, as declared in DE 5/14 (country of dispatch or export) and
- the final destination of the good, as declared in DE 5/8 (country of destination)
A list of country codes may be found in Appendix 13: Country Codes.
The countries of routing should be provided to the extent known.
DE 5/23 Location of Goods (Box 30: Location of Goods)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location an..35 + Additional identifier n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35 |
1x | NA |
This data element is mandatory.
All declaration categories
Using the relevant codes, enter the location where the goods are located at the time they are declared.
The Location code must be precise enough to allow Customs to carry out physical controls on the goods Details of the codes which may be declared in DE 5/23 for each particular type of locations may be found in Appendices 16A – 16R: DE 5/23: Goods Location Codes:
- Appendix 16A: DE 5/23: Goods Location Codes: Airports
- Appendix 16B: DE 5/23: Goods Location Codes: Certificate of Agreement (CoA) Airports
- Appendix 16C: DE 5/23: Goods Location Codes: Maritime Ports and Wharves
- Appendix 16D: DE 5/23: Goods Location Codes: ITSFs
- Appendix 16E: DE 5/23: Goods Location Codes: ITSF(R)
- Appendix 16F: DE 5/23: Goods Location Codes: ETSFs
- Appendix 16G: DE 5/23: Goods Location Codes: BIPs
- Appendix 16H: DE 5/23: Goods Location Codes: Approved Depositories
- Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes
- Appendix 16J: DE 5/23: Goods Location Codes: Other Types of Location
- Appendix 16K: DE 5/23: Goods Location Codes: DEPS
- Appendix 16L: DE 5/23: Goods Location Codes: CSE
- Appendix 16M: DE 5/23: Goods Location Codes: Rail (this appendix will be included in a later version) *Appendix 16R: DE 5/23: Goods Location Codes: RoRo (this appendix will be included in a later version)
The goods location codes specified in Appendices 16A to 16H and 16J to 16R should be declared in DE 5/23 unless the DE 1/10 Procedure Code specifies otherwise. See Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details.
The Appendix 16I codes must only be used where specified by the particular Procedure Code (DE 1/10) completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes.
Notes
The Codes shown in column 2 of Appendices 16A – R: DE 5/23: Goods Location Codes(with the exclusion of Appendix 16I) are the consolidated location codes to be declared in DE 5/23.
Customs Supervised Exports (CSE)
Enter the Goods Location Code, as shown in Appendix 16L: DE 5/23: Goods Location Codes: Customs Supervised Exports, for the appropriate CSE location, unless otherwise instructed by the particular Procedure Code (DE 1/10) completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes.
DE 5/27 Supervising Customs Office (Box 44)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an8 | 1x | NA |
This data element is not required on clearance requests using procedure codes 00 18 or 00 19 in DE 1/10.
All declaration categories
This data element is only to be completed when specifically instructed by the completion notes for the Procedure Code (DE 1/10). See Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details of when this data element is to be completed and which supervising office is to be declared.
A list of the UK supervising office (SPOFF) codes may be found in Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes. Codes for supervising offices in other Member States may be found in the EUs customs office list.
Notes
This data element is made up of 2 components:
First Component: Country Code
- Entry the country code as specified in the authorisation (a2). A list of Country Codes may be found in Appendix 13: Country Codes.
Second Component: Supervising Office Code
- enter the appropriate code (an6) which identifies the specific supervising office codes within that Member State, as specified in the authorisation
- codes for the UK supervising offices may be found in Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes. Codes for supervising offices in other Member States may be found in the EUs customs office list.
Notes
If an approved premises goods location code has been provided in DE 5/23 or in DE 2/2 as a PREMS AI Statement, then the code identifying the customs office (or other office, as directed by customs) responsible for supervising the goods at those premises must be declared in DE 5/27 Supervising Office.
Group 6: Goods Identification
DE 6/1 Net Mass (Box 38: Net Mass)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | n..11,3 | NA | 1x |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
For all other DE 1/10 Procedure Codes, this data element is only required when releasing part of a bulk consignment.
All other declaration categories
Enter, up to 3 decimal places, the net mass in kilograms of the goods described in DE 6/8 (description of goods). The net mass is the weight of the goods themselves without any packaging.
Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
- from 0.001 to 0.499: rounding down to the nearest kg
- from 0.5 to 0.999: rounding up to the nearest kg
A net mass of less than 1 kg should be entered as ‘0’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (for example, 0.123 for a package of 123 grams, 0.003 for a package of 3 grams and 40 milligrams or 0.001 for a package of 654 milligrams).
Notes
The net mass is the weight of the goods themselves without any packaging.
‘Packaging’ means materials and components used in any packaging operation to wrap, contain and protect articles or substances during transport. The various kinds of packages whose weight is not included in the net mass (based on the fact that they are used only for transport).
The term ‘package’ includes all articles used and, in particular, holders used as external or internal coverings for goods, holders on which goods are rolled, wound or attached, containers (other than those defined in international conventions) and receptacles. The term excludes means of transport and articles of transport equipment such as pallets and freight containers.
Any decimal places declared (up to a maximum of 3 places) must be deducted from the total number of characters used in the data element. For example, if 2 decimal places are used, then only 9 whole numbers may be used in front of the decimal place.
To provide compatibility with the Export Control System (ECS), this Data Element is restricted to ‘n..11,3’. DE 6/5 Gross Mass (Box 35: Gross Mass)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e EIDR NOP | n..11,3 | 1x | 1x |
Gross mass is only mandatory on EIDR NOP customs clearance requests.
All declaration categories
Enter the gross mass, expressed in kilograms, for the specific item declared in DE 6/8 Description of Goods.
When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases:
- the pallet forms a separate item on the customs clearance request
- the export licence is based on the gross weight of the goods
Notes
The gross mass is the total weight of the goods and packaging but excluding containers and any other transport equipment.
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
- from 0.001 to 0.499: rounding down to the nearest kg
- from 0.5 to 0.999: rounding up to the nearest kg
A gross mass of less than 1 kg should be entered as ‘0’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (for example, 0.123 for a package of 123 grams, 0.003 for a package of 3 grams and 40 milligrams or 0.001 for a package of 654 milligrams).
Any decimal places declared (up to a maximum of 3 places) must be deducted from the total number of characters used in the data element. For example, if 2 decimal places are used, then only 9 whole numbers may be used in front of the decimal place.
To provide compatibility with the Export Control System (ECS), this Data Element is restricted to ‘n..11,3’.
DE 6/8 Description of Goods (Box 31: Packages and Description of Goods)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..280 | NA | 1x |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
This data element is mandatory in all other cases.
All declaration categories
This must be a plain language description that is precise enough for customs authorities to be able to identify and examine the goods.
In all cases, the use of general terms (for instance, ‘consolidated’, ‘general cargo’, ‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted as they do not allow customs controls to be performed.
A non-exhaustive list of such general terms and descriptions which are not acceptable is published by the Commission.
If the goods described do not comprise the whole contents of a package, container or trailer this should be made clear by adding the words ‘part case’, ‘part container’, ‘part trailer’ at the end of the description of the goods.
Pre-clearance documentary controls, including licences and certificates
Where documentary controls are required prior to release of the goods, the goods description must be sufficiently precise to enable immediate and unambiguous identification and, where applicable, support the classification of the goods.
A description of the goods sufficiently precise enough to support classification (where applicable) does not mean copying out the full description as set out in the tariff. For example, ‘magnesium potassium sulphate’ (heading 3104 commodity code 310490000) should be described in those terms and not as ‘other mineral or chemical fertilisers, potassic’.
Where the goods are subject to a commodity code depending on size, weight or other physical criteria, the description should include that information.
To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘an..280’.
DE 6/9 Type of Packages (Box 31: Packages and description of goods)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..2 | NA | 99x |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
This data element is mandatory in all other cases.
All declaration categories
Enter the code specifying the type of package from the list in Appendix 18: DE 6/9: Package Type Codes.
The package type code of the smallest external packing unit is to be declared in accordance with UN/ECE recommendation 21.
The smallest external packaging is defined as being the one in which the goods are packaged in such a way that they cannot be divided without first undoing the packing.
If the goods are packaged in several packages of different types, the data element can be repeated up to 99 times for a single goods item.
Notes
Examples
For beer, the packaging might be the crate or carton and not the bottle in which the beer is contained, if the crate is the smallest external package type used.
If the goods are contained immediately within cartons contained on a pallet (for example, books), the pallet should be declared.
For a single consignment in one or a number of containers, the containers themselves can be deemed to be the outer packaging. If the goods are declared as packaged in containers, then the following details should be declared:
- Package Type Code (in DE 6/9 Package Type): CN
- Quantity (in DE 6/10 (Number of packages) Number of Containers
- Marks (in DE 6/11 Shipping Marks): Container numbers
- Container numbers (in DE 7/10) Container Identification numbers.
In effect, in this example, the container number(s) will be the marks and need only be entered as container details but with reference to this entered in the shipping marks data element, for example ‘Package type CN – see container id details entered’.
Bulk traffic
Use the appropriate package type for the bulk commodity from the list provided in Appendix 18: DE 6/9: Package Type Codes.
DE 6/10 Number of Packages (Box 31: Packages and Description of Goods)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | n..5 | NA | 99x |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
This data element is mandatory in all other cases.
All declaration categories
Enter the total number of packages based on the smallest external packing unit.
This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.
If the goods are packaged in several packages of different type, the data element can be repeated up to 99 times for a single goods item.
For unpackaged goods, enter the number of pieces, except for bulk traffic, see below.
Bulk traffic
Enter the number of packages making up the consignment covered by the clearance request. When goods are exported as loose bulk (for example, grain or oil) enter ‘1’.
For bulk consignments made through a fixed energy installation, enter a number of packages value of ‘0’. For break bulk consignments (for example, timber or cars), enter the number of separately (packaged) units (for example, bundles or each car).
For bulk traffic, enter ‘Loose Bulk’ or ‘Break Bulk’ in the shipping marks data element (DE 6/11).
Notes
To provide compatibility with the Export Control System (ECS), this Data Element is restricted to ‘n..5’.
DE 6/11 Shipping Marks (Box 31: Packages and Description of Goods)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..42 | NA | 99x |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
This data element is mandatory in all other cases.
All declaration categories
Enter a free text description of any marks and numbers on transport units or packages.
Where there is one common identifying number for all of the packaging then only this number need be entered. For unpackaged goods, enter ‘Unpackaged’.
Bulk traffic
For bulk traffic, enter ‘Loose Bulk’ or ‘Break Bulk’ in the shipping marks data element.
Notes
This data element may be used up to 99 times at item level.
Where goods are containerised, the container number can replace the shipping marks. It, can be used as the reference number in both DE 6/11 (Shipping Marks) and DE 7/10 (Container Identification Number).
A UCR or references used in the transport document (which allow the unambiguous identification of all packages in the consignment) may also be used instead of the shipping marks.
If there is insufficient space to record all the information, create another set of package details with the same kind of packages type code.
To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘an..42’.
DE 6/12 UN Dangerous Goods Code
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | an..4 | NA | 1x |
This data element is only required on an EXS customs clearance request.
All declaration categories
The UN dangerous goods code must be declared when applicable to the goods.
The codes are available on the United Nations Economic Commission for Europe (UNECE) Website, refer to the UN Recommendations on the Transport of Dangerous Goods – Model Regulations for details.
Notes
The United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.
To provide compatibility with the Export Control System (ECS), this data element is restricted to one Dangerous Goods Code per goods item.
DE 6/14 Commodity Code – Combined Nomenclature Code (Box 33: Commodity Code)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | an..8 | NA | 1x |
This data element is not required on clearance requests using procedure codes 00 18 or 00 19 in DE 1/10.
Controlled goods must not be cleared using EIDR therefore the commodity code is not required on EIDR NOP customs clearance requests.
In all other cases, DE 6/14 is only required where a document, licence or certificate has to be endorsed using the C21e.
All declaration categories
Enter the Combined Nomenclature code number corresponding to the item in question.
Enter the first 8 digits of the code for the goods described in DE 6/8 Description of Goods as set out in the UK Trade Tariff. The code number should be selected in accordance with the directions of the UK Trade Tariff.
Notes
Information and guidance on selecting the correct commodity codes can be found in the UK Trade Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are subject to any Tariff measure requirements.
The entry of a commodity code constitutes a legal declaration as to the nature and duty liability for the goods and is a core determinant of the export formalities and commercial policy measures to which the goods will be subjected.
The UK Trade Tariff, will identify any specific measures and document codes which may be required by the specific commodity code declared in DE 6/14.
Appendix 5: DE 2/3: Documents and Other Reference Codes contains details of all document and other reference codes, a description of their usage and provides guidance on the details to be declared against each code. See Appendix 5: DE 2/3: Documents and Other Reference Codes to identify any specific completion requirements for any document codes which may be required by the commodity code.
Failure to declare the correct commodity code may render the legal declarant liable to penalties or other sanctions under the applicable legislation.
Group 7: Transport Information (Modes, Means and Equipment)
DE 7/2 Container (Box 19: Container)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | n1 | 1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
This data element is mandatory in all other cases.
All declaration categories
Enter the appropriate Union code to indicate if the goods will be in a shipping container on arrival in the UK.
Enter:
‘0’ if the goods are not arriving in containers, or it is not known whether they will be containerised.
‘1’ if the goods are arriving in containers.
DE 7/4 Mode of Transport at the Border (Box 25: Mode of Transport at the Border)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | n1 | 1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
This data element is mandatory in all other cases.
All declaration categories
Enter the relevant Union code from the list below for the mode of transport used to arrive at the UK external border.
| 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 (for instance, own propulsion) | 9 |
Notes
Code 5 must only be used for goods handled by the authorised postal operator which is governed by the Universal Postal Union – for instance, Royal Mail Group. The ‘actual’ mode of transport must be used for all other goods. DE 7/7 Identity of the means of transport at departure
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | Type of identification: n2 + Identification number: an..27 |
1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
All declaration categories
This data element is not required where codes 5 or 7 have been declared in DE 7/4 (Mode of Transport at the Border).
This data element is made up of 2 components
First Component: Identification Type (n2)
Enter the type of identification (n2) using the code list below:
| Code | Description |
|---|---|
| 10 | IMO ship identification number |
| 11 | Name of the sea-going vessel |
| 20 | Wagon number |
| 30 | Registration number of the road vehicle |
| 40 | IATA flight number |
| 41 | Registration number of the aircraft |
| 80 | European Vessel Identification Number (ENI code) |
| 81 | Name of the inland waterways vessel |
Second Component: Identification Number (an..35)
Enter the appropriate method of identification for the Transport according to the mode of transport used, as required by the table below:
| Means of transport | Method of identification |
|---|---|
| Sea and inland waterway transport | Name of vessel or IMO ship identification number |
| Air transport | Number and date of flight (where there is no flight number, enter the aircraft’s registration number) |
| Road transport | Vehicle registration number |
| Rail transport | Wagon number |
Enter the identity to be declared is the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office of export. This is the identity of the means of transport at the point when the goods are presented and the customs formalities for their release are to be completed.
If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.
Notes
The identity of the means of transport must not be declared if DE 7/4 (Mode of Transport at the Border) is completed with 5 (Postal Consignments) or 7 (Fixed Transport Installation).
If the goods are being declared for export using Entry in Declarant’s Records (EIDR), Customs Supervised Exports (CSE), at a Designated Export Place (DEP), or at a Customs or Excise Warehouse, enter the identity of the means of transport on which the goods are loaded for dispatch to the border.
If exact details are not available when the clearance request is lodged, unknown may be entered, but details must be entered later. This can be done prior to re-arrival at the border using standard amendment procedures or use of the C81/ C1221 procedure as appropriate if the goods have already been departed from the EU.
To provide compatibility with the Export Control System (ECS), the second component of this data element is restricted to ‘an..27’.
DE 7/10 Container Identification Number (Box 31: Packages and Description of Goods)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..17 | 9999x | 9999x |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
All declaration categories
Leave this data element blank if the goods are not containerised or if it is not known whether they are containerised.
Enter the marks (either letters or numbers, or both) which identify the transport container.
Complete this data element if the goods:
- will be in a container at the point of leaving the UK, enter the container number(s)
- are containerised but the container number(s) are not yet known (for example on a pre-lodged clearance request), then enter ‘number(s) unknown’
If the exact details are not available when the clearance request is lodged, unknown may be entered, but the details must be entered later. This can be done prior to arrival at the UK border using standard amendment procedures.
On paper clearance requests precede the (list of) container numbers by CN% or, for part containers, by Part Container%, and separate each container number by a comma, for example Part Container%ABCU12345, BCDU234567, WXYU98765.
Air transport
In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers.
Swap bodies and semi-trailers
In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers.
If applicable, for containers covered by the standard ISO 6346, the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number.
For swap bodies and semi-trailers, the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used.
Modes of transport other than air
For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers.
Notes
Refer to DE 6/9 for package type codes and the UN/ECE Recommendation 21 on package types which includes definitions of containers.
The term container covers:
- large, re-usable containers, for example, ISO types designed to be transported by road, rail, sea, or air
- smaller re-usable types of containers of an internal volume of a cubic metre or more designed to be transported by road, rail, sea or air and capable of specialized handling without unloading
- specialized re-usable containers designed to be used for the particular goods and transported by road, rail, sea or air
- goods are to be regarded as containerised even when a container is mounted on a road vehicle or rail wagon
DE 7/18: Seal number (ex-Box D)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Number of seals: n..4 + Seal identifier: an..20 |
No. of seals: 1x Seal identifier: 9999x |
NA |
This data element is only required on an EXS customs clearance request.
All declaration categories
Enter the total number of seals used, followed by the individual seal identification numbers (where applicable).