Group 2: References of Messages, Document, Certificates and Authorisations
Updated 28 September 2024
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 |
---|---|---|---|
B1, B2, B4, C1 C&F and C1 B&E | 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.
This data element must always be completed to identify a previous declaration or previous document(s).
Additional Declaration Type (DE 1/2) Z
Where Previous Document Type CLE is declared at item level, it must not be declared at header level.
Master Unique Consignment Reference (MUCR) and Declaration Unique Consignment Reference (DUCR)
For exports the Master Unique Consignment Reference (MUCR) must be declared in DE 2/1 using the Previous Document Type code ‘MCR’.
For exports, only one MUCR may be declared.
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, DUCR and DUCR part numbers (DCS) must always be declared at header level.
For removals from warehouse and IP (DUCR):
The DUCR to be declared on the re-export declaration, is the DUCR associated with the stock record for the re-export of the goods. It is not the DUCR used to originally enter the goods to warehousing or IP.
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 declaration.
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 previous document entered in DE 2/1, is declared as an alpha numeric code (an..42), made up of four components:
First component: Document Category (a1)
The first component (a1) consists of a letter and is used to distinguish between the two categories mentioned below:
- The simplified declaration (regular use) or the entry in the declarant’s records, represented by ‘Y’
- The previous document, represented by ‘Z’.
For example: Y (used on supplementary declarations to represent simplified procedures (regular use)).
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 (DE 1/2: codes C&F)
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 (DE 1/2: codes C&F).
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 (DE 1/2: codes C&F), 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.
Please note that the item number to be declared in this component is the item number from the previous document. It is not the item number from the current declaration.
Notes:
On paper declarations: the details are separated with a dash in the format <class > - < type > - < reference > - <goods item number> (for example, Z-380-12345-1).
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.
Please note that, due to compatibility with the Export Control System (ECS), only the first 9 instances will be submitted to ECS (where applicable).
Electronic Licences:
Where an electronic licence quotes a DUCR, to ensure successful matching, the DUCR entered to CDS must be the same as the one quoted on the electronic licence.
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 declaration, master UCRs are normally used to associate or link several declaration UCRs. For example, when a container holds a number of consignments from different exporters, each of whom has a DUCR.
Rather than quoting many individual DUCRs for each consignment or consolidators, the inventory systems can advise CDS that each of the Declaration UCRs in the container is associated with a single Master UCR.
Master UCRs can be associated with other Master UCRs. Although a Master UCR can be associated with one or many Declaration UCRs a Declaration UCR can only belong to one Master UCR.
Association can be done:
- at the time of declaration by advising the declaration UCR and master UCR on the declaration
- by 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 (anticipated and/or actual) 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 traffic and/or location. For example, in the air environment would normally be the Master/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 CDS message must also be submitted to shut the consolidation once all the declarations have been associated with the MUCR.
DUCR Completion Rules:
For removals from warehouse and IP:
The DUCR to be declared on the re-export declaration, is the DUCR associated with the stock record for the re-export of the goods. It is not the DUCR used to originally enter the goods to warehousing or IP.
The Declaration UCR or DUCR must be declared at header level using Previous Document Type code DCR.
A DUCR and an optional part reference 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 all declarations. The same DUCR must be supplied on all linked declarations, for example a simplified declaration (regular use) with its supplementary declaration.
It is important that simplified procedure (regular use) traders enter their own declaration UCR numbers (DUCRs) into DE 2/1 Simplified Declaration/ Previous Document (third component using previous document type code ‘DCR’) as these are used to provide the audit trail between the initial declarations (simplified declaration and EIDR entry), the linked supplementary declarations and any commercial documents.
The DUCR/ Part is the main reference to the CDS declaration for simplified procedures (regular use) 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 (regular use) authorised trader.
DUCR Part Numbers:
On supplementary declarations enter the related DUCR/ Part(s) for the linked simplified declarations (regular use) and EIDR entries (initial declarations) using previous document type code ‘DCS’. If a supplementary declaration covers more than one initial declaration, use the DUCR/ Part of the first initial declaration as the DUCR/Part for the supplementary declaration at header level. The DUCR/ Parts of each of the other initial declarations are to be declared as separate ‘DCS’ previous documents in DE 2/1 at header level.
Recommended Format of DUCR
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, ‘3’ if allocated in 2023, ‘2’ if allocated in 2022 and ‘1’ if allocated in 2021. Therefore, for the year 2023, ensure the year component of the DUCR entered onto the electronic licence contains the single ‘3’ digit and not ‘23’. In 2022, enter the year as a single ‘2’ digit and not ‘22’
- ‘Country’ - is the country where the DUCR was allocated. The country code must be ‘GB’ prefixed if the goods are being exported out of Great Britain. The country code should be ‘XI’ prefixed if the goods are being exported out of Northern Ireland (NI) unless a specified exemption applies
- ‘EORI’ - is the identity of the trader as known to HM Revenue & Customs (HMRC). In the UK this is the 12-character EORI number. This must be the EORI number of the simplified procedures (regular use) authorised trader
- ’-‘ - is a dash
- ‘Reference’ - is a unique series of characters that the trader, whose GB or XI 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 for an export out of Great Britain is as follows: ‘9GB000000000000-12345’
This example DUCR would have been issued in 2023, in Great Britain, for an EORI number ‘000000000000’, and with a trader reference number of ‘12345’.
An example DUCR for an export out of Northern Ireland (NI) is as follows: 3XI000000000000-12345’.
This example DUCR would have been issued in 2023, in NI, 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 |
---|---|---|---|
B1, B2, B4, C1 C&F and C1 B&E | Coded version (Union codes): n1 + an4 OR (National codes): a1 + an4 OR Union/ National code followed by a free text information: an..70 |
1x | 99x |
This data element should only be completed where an Additional Information code is required.
Declaration Category C1 C&F:
Where an AI code applies, this data element is mandatory for controlled goods/ drugs.
All Declaration Categories:
Only Additional Information (AI) Code RRS01 (GVMS releases) may be declared at header level on the customs declaration. All other AI codes must be declared at item level.
Where goods are being declared at a GVMS location (see Appendix 16S), Additional Information Code ‘RRS01’ must be declared in DE 2/2 and a GVMS location code from Appendix 16S declared in DE 5/23.
The Additional Information free text field can be left blank if the haulier identity is not known.
Enter any Union and/ or National codes which apply followed by any free text information for the Additional Information (AI) code as required. See Appendix 4: DE 2/2: Additional Information (AI) 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 requires both Union and National AI codes to be 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 (AI) Statement Codes.
Where the AI code completion rules in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes specifies different rules to the main AI code guidance in Appendix 4: DE 2/2: Additional Information (AI) Statement Codes, the rules specified in Appendices 1 and 2 take precedence.
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, please refer to:
- Check if you need to declare goods you bring into or take out of the UK
- Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
- Appendix 1: DE 1/10: Requested and Previous Procedure Codes
- 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 States (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 Declaration must include the Additional Information (AI) code: ‘30500’ in DE 2/2 and D/E 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.
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 declaration
- 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.)
Notes on specific National Additional Information Codes
The following declaration elements, previously declared as free text in box-44 of the SAD should be declared to CDS using an AI statement code and be declared, as required, in DE 2/2.
Premises (National AI code ‘PREMS’)
If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a AI code in DE 2/2 using the code: PREMS unless specifically instructed to do so by the Procedure Code completion notes, see Appendix 1: DE 1/10: Requested and Previous Procedure Codes or details.
Insert the full name and address of the premises when:
- DE 2/7 (Identification of Warehouse) does not identify a UK allocated warehouse or
- Where otherwise directed by customs (see Procedure Code completion notes)
Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Export process where Transit procedure follows the export procedure (National AI code ‘TRANS’)
All goods for export must obtain Customs clearance or “Permission to Progress” (P2P) from CDS. Where it is required that the goods must remain under Customs control on one of the transit procedures, they must subsequently be declared to the Transit (NCTS) system.
When using Transit to move exported goods, the Exporter/declarant should input the AI code: ‘TRANS’ into DE 2/2 of the export declaration and D/E 5/12 Office of Exit should show the office of exit as the customs office of departure of the transit operation, as per Article 329(5), Commission Regulation (EU) No. 2015/2447, except for goods moving in excise duty suspense.
For excise suspense goods, the office of exit must be shown as the office where it is intended the goods will leave the territory of the EU, as per article 329(8) of Commission Regulation (EU) No. 2015/2447.
Registered consignor (National AI code ‘RCONR’)
Enter the UK trader’s EORI no. as an AI statement in DE 2/2 AI Statement using the code RCONR.
Where a foreign company (for example, one not registered in the UK) takes ownership of goods before export, although the foreign company will be responsible for the export (including obtaining customs clearance of the goods) it is the UK company who has to provide evidence of export to justify zero rating the supply for VAT purposes.
In these situations, to help the UK trader in obtaining this evidence of export, enter the UK traders EORI number (without any GB prefix) in this data element.
Merchandise in Baggage (MIB) Northern Ireland exports
When exporting goods from NI as MIB, DE 2/2 Additional Information Code must include MIB01 on every item of the Export Declaration. The Declaration must be pre lodged and will need to be arrived and departed as normal.
The declaration must not include any of the following:
- DE 1/11 Additional Procedure Code 1MB
- DE 2/2 Additional Information Codes MIB02 or RRS01
- DE 2/3 Document Code 1MIB
- DE 3/39 Authorisation type code MIB
The criteria for MIB NI movements can be found in the Taking commercial goods out of Northern Ireland in your baggage guidance page.
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 |
---|---|---|---|
B1, B2, B4, C1 C&F and C1 B&E | 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 |
For Declaration Category B1:
This data element should only be completed where a document code or other reference is required.
For Declaration Category B2:
This data element is mandatory.
For Declaration Category B4:
This data element should only be completed where a document code or other reference is required.
For Declaration Category C1 C&F (Controlled Goods/ Drugs) only:
Writing off details are only required on a C1 C&F where the document requires control and endorsement pre-departure, for example, licensable goods. Where the document has been endorsed on the simplified declaration (DE 1/2, codes C&F), an appropriate document status code, should be declared on the supplementary declaration to prevent the document being further endorsed or exhausted, please see Appendix 5B: DE 2/3: Document Status Codes for details.
For Declaration Category C1 B&E:
Licensable goods may not be declared using the declaration category C1 B&E data set.
All Declaration Categories:
DE 2/3 and 8/7 requirements are combined for the purposes of completing the declaration. The details for writing off are to be declared, as appropriate, alongside the document code details.
Enter any Union and/ or National document codes which apply followed by any additional details to be declared that are required by the specific code.
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.
Appendix 5: DE 2/3: Documents and Other Reference Codes, with the UK Integrated Online Tariff or the Northern Ireland Online Tariff, should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to place the goods to their intended use or enter them to the customs territory of the EU.
The UK Integrated Online Tariff or the Northern Ireland Online Tariff will identify any specific measures and document codes which may be required by the specific commodity code declared in DE 6/14, 6/16 and 6/17.
Appendix 5: DE 2/3: Documents and Other Reference Codes contains details of all documents and other 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 the document code completion rules in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes specify different rules to the main document code guidance in Appendix 5: DE 2/3: Documents and Other Reference Codes, the rules specified in Appendices 1 and 2 take precedence.
Where a single goods item requires both Union and National document codes to be declared in DE 2/3, any Union Codes (beginning with a letter) must be declared first.
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 character 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 the UK Integrated Online Tariff or the Northern Ireland Online Tariff, 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 declare specific commodities or to use specific customs procedures.
Second Component: Document Identifier and Part (an..35), see additional notes on the second component’s format for licences in the section below
The second component comprises of two sub-components.
Sub-component 1: Document Identifier (an..30)
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.
A ‘Document identifier’ and ‘Reason’ must still be input when a waiver status code is used. When declaring a waiver this can be entered as, for example, ‘Exempt’ in each field.
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.
Where the export goods are subject to specific measures, a Reason description should be entered in the fourth component of DE 2/3.
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.
Electronic Licences:
Where an electronic licence is associated with a DUCR (for example DEFRA licences such as CHEDs),to ensure successful matching, the DUCR entered to CDS should be the same as the one entered on the electronic licence.
Write-off amounts:
When declaring a waiver status code (XX or XW as appropriate) for the following document codes:
9005; 9104; 9105; 9106
a write off amount must be included in the seventh and eighth components of DE 2/3 with an amount of ‘0’ after a recognised measurement unit (for example, ‘KGM0’).
Open licence types
Please note that when declaring an open licence, a write off amount must be included in the seventh and eighth components of DE 2/3 for open licences. The amount entered should be shown as ‘0’ after a recognised measurement unit (for example, ‘KGM0’). This is required on border releases and supplementary declarations.
Preferential Proofs of Origin
For preferential proofs of origin (for example, EUR.1, GSP, Invoice Declarations, Statements of Origin), the date, if required to be declared by the specific document code, is the date of issue.
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 a measurement unit and/ or qualifier to be declared, enter the appropriate code for the commodity’s/ 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/ 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 available for this component. 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, Customs Supervised Exports (CSE):
Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
---|---|---|---|
C676 | GB or XI | CSE | The CSE approval number |
The corresponding GB or XI EORI number of the Holder of the Authorisation should be declared against the appropriate authorisation type code in DE 3/39.
Authorisation document codes (DE 2/3) and the GB or XI EORI number of the Holder of the Authorisations (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.
For exports out of Northern Ireland (NI):
With the exception of:
- Re-export, where the goods were previously entered to a special procedure prior to the introduction of XI EORIs
- Certain transit and special procedures authorisations where a specific legal exemption under Taxation (Cross-Border Trade) Act (TCTA) 2018 or Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Articles 5 and 6) applies
- Excise authorisations and approvals
- Supplementary declarations where the goods departure was prior to the introduction of XI EORIs
Any other authorisations and approvals declared must be NI specific and have an ‘XI’ country code prefix.
Documents, Licences and Certificates:
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.
Status codes for Documents, Licences and Certificates:
Each document code will specify the types of document status codes which may be used for the specific licence or certificate.
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 which 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.
Type | 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 (DE 1/2, codes C&F). | EA | JA | UA | IA |
‘Late’ declaration after licence removed from CDS. | 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 EP
Status code EP, dependent on the quantities declared against the goods item and available quantities remaining on the licence will also exhaust the licence, preventing its further usage.
**Status Code EE
Please be aware that this will exhaust the licence. This should only be used where the specific goods item being declared will exhaust the licence in its entirety.
Using status code EE will prevent the licence from being available for use on any subsequent goods items or declarations. Status code EE should only be used in instances where the specific goods item being declared will exhaust the licence in its entirety.
***Status Codes XX and XW
Where a document code permits the use of status codes ‘XX’ or ‘XW’, a statement supporting the use of those status codes must be provided in the fourth component: Reason (an..35) of DE 2/3.
LIC99 is not permitted in CDS and the specific licence or waiver document code with the appropriate statement supporting the claim to the waiver must be declared.
Department for Business and Trade
The declaration that the goods are subject to the Open General Export Licence is not required except for sensitive goods. All licences should be declared regardless if goods are sensitive. There is no longer a requirement to declare RPTID as an AI code in DE 2/2 for these types of licences.
Rural Payments Agency (RPA) Common Agricultural Policy (CAP) export licences
It is necessary to declare separately the RPA authorisation and the licence/ certificate numbers.
In DE 2/2 (Additional Information) enter the authorisation code ‘RPTID’ followed by the RPA Registration Number.
The appropriate document code for the licence/certificate from Appendix 5: DE 2/3: Documents and Other Reference Codes must be declared with its associated reference number. This will need to be declared as a separate item in DE 2/3.
Document Reference/Identifier and Part for licences (second component)
All Declaration Categories:
Enter the Document Reference/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/agency issued licences/AFCs/ permits (including those which were originally issued in another member state, but which were subsequently re-issued - including any ‘extracts’ - by a UK government department/agency) enter ‘GB’.
For licences issued in another member state enter the relevant country code, for example for France enter ‘FR’.
< licence type > as identified in Appendix 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).
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 |
---|---|---|---|
B1, B2, B4, C1 C&F and C1 B&E | an..35 | 1x | 1x |
For exports, the MUCR and DUCR, using Previous Document Type codes MCR and DCR respectively, must be declared in DE 2/1, Previous Documents. Please refer to that data element for completion rules.
This data element is optional and may be left blank.
All Declaration Categories:
This data element is available for use by the declarant to record a commercial reference for their own purposes.
The format of the reference number may take the form of the WCO DUCR, which is created from the following components:
- ‘Year’ - is the year in which the DUCR was allocated. For example, ‘9’ if allocated in 2019, ‘0’ if allocated in 2020 and ‘1’ if allocated in 2021
- ‘Country’ - is the country where the DUCR was allocated
- ‘EORI’ - is the identity of the trader as known to HM Revenue & Customs (HMRC). In the UK this is the 12-character EORI number
- ’-‘ - is a dash
- ‘Reference’ - is a unique series of characters that the trader, whose EORI number is included in the DUCR, devises and which provides an audit trail within traders’ commercial records. This component of the DUCR is restricted to numbers, upper case letters and certain special characters
An example DUCR is as follows: ‘9GB000000000000-12345’
This example DUCR would have been issued in 2019, in the UK, for an EORI number ‘GB000000000000’, and with a trader reference number of ‘12345’.
Notes:
This data element can be declared once at header and once per item.
DE 2/5 LRN (No Previous Reference)
Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
---|---|---|---|
B1, B2, B4, C1 C&F and C1 B&E | an..22 | 1x | N/A |
This data element is mandatory.
All Declaration Categories:
The declarant must enter a unique reference number for the transaction.
The Local Reference Number (LRN) must be:
- Unique to the transaction
- Within a 48-hour period
- For the submitting trader
Declarations submitted, within a 48-hour period, by a user identity with a duplicate LRN will be rejected.
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 |
---|---|---|---|
B1, B4 and C1 C&F | Warehouse type: a1 + Warehouse identifier: (including Country Code): an..35 |
1x | NA |
This data element is only required when the Previous Procedure Code declared in DE 1/10 includes the codes ‘07’ or ‘71’ .
All Declaration Categories:
This data element is used to declare premises ID for goods being removed from a:
- customs warehouse, or
- excise warehouse
The premises declared in DE 2/7 must have prior approval.
Separate declarations are required for goods being removed from different premises. The DE 1/10 Procedure Code notes explain these restrictions in more detail.
Enter the ‘Identity of the warehouse’, which is in two components:
- Type
- Warehouse identifier including Country Code
Do not enter any separator or space between the two parts.
First Component: Type (a1)
Enter, as appropriate, one of the following codes:
Code | Warehouse type |
---|---|
R | Public customs warehouse type I |
S | Public customs warehouse type II* |
T | Public customs warehouse type III* |
U | Private customs warehouse |
Y | Non-customs warehouse |
*Type codes S and T may not be used with any warehouse identifier with a Country Code of GB.
Second Component: Warehouse Identifier (including Country Code) (an..35)
The warehouse identifier consists of two parts:
- The identification number issued to the warehouse
- The Country Code for the authorising country
In the UK:
- customs warehouses have a 7-digit reference
- excise warehouses have a 13-digit reference
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’.
For exports out of Northern Ireland (NI):
For the Country Code of the Warehouse Identifier, ‘GB’ may only be used for:
- Excise premises
- Goods that were entered to a customs warehouse prior to the introduction of XI EORIs that are now being re-exported
All other premises declared in DE 2/7 must use ‘XI’ as the Country Code.
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 customs warehouse:
All the items on a declaration being removed from a customs warehouse must be:
- Removed from the same dispatching customs warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the previous procedure code of 71 (as the third and fourth digit) in DE 1/10 (Procedure Code).
For goods being removed from an excise warehouse:
All the items on a declaration being removed from the excise warehouse must be:
- Removed from the same excise warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the previous procedure code of 07 (as the third and fourth digit) in DE 1/10 (Procedure Code).
Separate declarations are required for goods being removed from different warehouses. The DE 1/10 Procedure Code notes explain these restrictions in more detail.