Group 1: Message Information (including Procedure Codes)
Updated 2 May 2024
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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 |
|---|---|---|---|
| H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E | a2 | 1x | NA |
Declaration Category H7:
Only code IM may be declared.
All Declaration Categories:
Enter the type of declaration as follows:
| Code | Type of declaration |
|---|---|
| IM | For trade with countries and territories situated outside of the Customs Territory of the Union. For placing non-Union goods under a customs procedure in the context of trade between Member States. |
| CO | All the goods being declared are from a Special Fiscal Territory of the EU or a territory with which the EU has formed a Customs Union. |
Notes:
Customs Union is defined as follows, for:
- Northern Ireland Declarations and Customs Clearance Requests (CCRs): Northern Ireland and the Customs Territory of the EU, including EU Special Fiscal Territories and Territories with which the EU has formed a Customs Union
- Great Britain and Crown Dependencies Declarations and CCRs: England, Scotland, Wales, Bailiwick of Guernsey, Bailiwick of Jersey and Isle of Man
Data Element (DE) 1/1 must be left blank on paper declaration 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 |
|---|---|---|---|
| H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E | a1 | 1x | NA |
Declaration Category H7:
Only codes A and D may be declared on an H7 data set.
All Declaration Categories:
Used to indicate both the type of declaration and if the goods have arrived or not at the goods location. For electronic declarations the code used must be consistent with the Customs Declaration Service (CDS) transaction being used.
Where goods are being declared at a Goods Vehicle Movement Service (GVMS) location (see Appendix 16S), a Goods Not Arrived (pre-lodged) Additional Declaration Type must be declared in DE 1/2 using the codes in the table below.
Where the declaration has been pre-lodged because the goods are being released from a GVMS location, Additional Information Code ‘RRS01’ must also be declared in DE 2/2 and a GVMS location code from Appendix 16S declared in DE 5/23.
For correlation purposes:
- Full customs declarations are referred to under the Union Customs Code as standard customs declarations
- Simplified Frontier Declarations (SFDs) used under Simplified Customs Declaration Processes (SCDP) are referred to under the Union Customs Code as simplified declarations with regular use (DE 1/2 codes C&F)
- Incomplete declarations (Partial declarations in Customs Handling of Import and Export Freight (CHIEF) terms) are referred to under the Union Customs Code as simplified declarations on an occasional basis (DE 1/2 codes B&E)
| Code | Type of declaration | Goods Arrived or not |
|---|---|---|
| A | Standard customs declaration | Goods arrived |
| B* | Simplified declaration on an occasional basis | Goods arrived |
| C** | Simplified declaration with regular use (pre-authorised) | Goods arrived |
| D | Standard customs declaration | Goods not arrived (pre-lodged) |
| E* | Simplified declaration on an occasional basis | Goods not arrived (pre-lodged) |
| F** | Simplified declaration with regular use (pre-authorised) | Goods not arrived (pre-lodged) |
| Y*** | Supplementary declaration covered by types C and F | Goods arrived |
| Z*** | Supplementary declarations for Entry in Declarants Records | Goods arrived |
*The data set to be used for the B&E additional declaration types is specified in Appendix 21G: Declaration Category data sets: I1 B&E. Unless specified in the DE 1/10 and 1/11 Procedure codes notes, types B&E may not be used. See Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for more details.
**For (C&F): I1 data requirements identified within these data element completion rules are for normal simplified declarations only (SCDP SFDs).
The specific data elements in the following pages will indicate where completion on an I1 C&F is only mandatory for:
- Controlled goods being entered on a simplified declaration or
- A claim to a tariff quota is being made on the simplified declaration.
Where the customs procedure being declared requires additional data elements to be provided, these will be over and above the data elements identified against the against the I1 C&F data set indicated in Appendix 21F: Declaration Category data sets I1 C&F. The specific completion rules detailed in the Appendix 1: DE 1/10: Requested and Previous Procedure Codes or Appendix 2: DE 1/11: Additional Procedure Codes completion notes should be followed.
Where the Procedure Code requires the completion of the I1 as a standard H1 data set, the completion rules, as specified for the H1 declaration should be followed (for example Procedure Code 4271).
***Additional Declaration Types Y and Z must be completed using the appropriate data set for the H1, H3, H4 and H5 standard customs declaration data sets, dependent on the customs procedure being used.
Notes:
DE 1/2 must be left blank on paper declaration 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 |
|---|---|---|---|
| H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E | n..3 | NA | 1x |
Declaration Category H7:
Each H7 Customs Declaration may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’. This does not prevent Grouping from being used. Information on Grouping can be found in Additional Procedure Code DE 1/11 F47.
All Declaration Categories:
Enter in sequential number order, up to a maximum of 999, the item number.
Enter the number of the specific goods item in relation to the total number of items contained in the declaration, the summary declaration, notification, or where there is more than one item of goods.
Notes:
If a declaration is amended and a goods item is removed, the goods item number relating to the removed item cannot be reused.
For example, if on a 12-item declaration, item number 11 is removed in an amendment, then item number 11 cannot be reused for a different goods item on the declaration. Item 12 would also not be re-numbered and remains as item 12.
For paper declarations: Enter the item number (in sequential number order), up to the total declared in DE 1/9 (ex-box 5).
DE 1/8 Signature/ Authentication (Box 54: Place and Date, Signature and Name of the Declarant/ Representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E | an..35 | 1x | NA |
All Declaration Categories:
Where, as a result of declaration processing, it is determined that customs will accept a declaration without the need for the presentation of the paper copy, the user identity used to lodge a declaration with CDS will replace the hand-written signature as the authentication credential for that declaration.
The CDS role identified by the user identity will determine the liability for all data transmitted in that declaration. In a paperless environment the user identity will have the same legal status as the hand-written signature on the paper declaration.
Individual liability will rest with the signatory within the company for the use of that credential (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 declaration must be signed according to the following rules. If the importer is:
- An individual, by that individual or an employee who has been authorised in writing
- A partnership, by one of the partners, or one of their employees authorised in writing by a partner
- A company incorporated in the UK under the companies acts, by a director or the company secretary, or an employee of the company authorised in writing by a director or the company secretary
- A corporation incorporated in the UK by statute, by a person authorised by law to sign for the corporation, or an employee of the corporation authorised in writing by such a person
- A foreign firm or company, or a corporation incorporated abroad by statute, by a person authorised by the law of the country in which the firm or company, is established
Alternatively, the declaration may be signed on behalf of the importer by any firm, company or individual to whom the importer has given the authority to act as a declarant for customs purposes. The manner of authorisation is a matter of arrangement between importers and their declarant but, in giving authority to a declarant, the importer will be assumed to have given authority to the clerks and servants authorised by the agent to carry out all of the importer’s customs business. Customs may at any time require evidence that a declarant has been authorised by an importer to sign declarations on the importer’s behalf.
Paper Declarations:
Where paper-based declarations are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the declaration which is to remain at the office of import, followed by the full name of that person. Where that person is not a natural person, the signatory should add his capacity after his signature and full name.
In signing DE 1/8, a legal declaration is being made that the details shown on the form and any continuation sheets are true and complete and that the requirements of any national or Union legislation have been met.
When a declaration partly completed in another member state is being used as the import declaration, the person signing DE 1/8 is committing themselves to the accuracy of all the information on the form, including that which was already completed when they received the document.
Use of Representatives or Agents to submit the declaration on the importer’s/ 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 declaration in his or her own name or the person in whose name such a declaration is lodged.
Where the legal declarant (for example importer) is completing the declaration themselves under ‘self-representation’, they shall be liable for the content of all declarations so completed and submitted.
Article 18 of EU Reg. No. 952/2013 (UCC) permits customs representatives to be appointed to act on another person’s behalf. This representation may be:
Direct: the representative acts in the name and of behalf of the other person. The liability rests with the original party (usually the importer). This is dependent on the representative holding appropriate evidence of their empowerment to act on behalf of the original party and can demonstrate that the original party’s instructions have been followed.
Indirect: the representative acts in their own name but on behalf of another person. The liability is held jointly and severally between both parties.
Article 5(6) of EU Reg. No. 952/2013 (UCC)) defines a representative as:
Any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities.
Representation
Where an importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration on their behalf the representative must declare their details in DE 3/17 or 3/18 (Declarant).
If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).
If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).
Sub-agents
If a representative sub-contracts the completion of the declaration to a third party, the sub-agent submitting the declaration must declare their details in DE 3/17 or 3/18 (Declarant) and the details of the representative that employed them must be declared in DE 3/19 or 3/20 (Representative).
If the importer has empowered the representative to act in a direct capacity, the sub-agent must enter code ‘2’ in DE 3/21 (Representative Status Code).
If the importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).
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 |
|---|---|---|---|
| H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E | n..3 | 1x | NA |
Declaration Category H7:
Each H7 Customs Declaration may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’. This does not prevent Grouping from being used. Information on Grouping can be found in Additional Procedure Code DE 1/11 F47.
All Declaration Categories:
Enter the total number of items declared on the customs declaration. The number of items must correspond to the total number of ‘description of goods’ (DE 6/8) completed.
The maximum number of items that is to be entered is 999. If there are more than 999 items, then further declarations must be submitted for the balance of the items.
Notes:
If a declaration is amended and a goods item is removed, the ‘total number of items’ data element must be amended to declare the new total.
For example, if on a 12-item declaration, item number 11 is removed in an amendment, then the total number of items must be updated to declare 11. However, as explained under DE 1/6 item 12 must not be re-numbered.
For paper declarations: Any description of goods data elements on the declaration continuation sheets which are not used must be crossed through.
DE 1/10 Procedure (Box 37: Procedure)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E | an4 Requested procedure code: an2 + Previous procedure code: an2 |
NA | 1x |
Declaration Category I1 B&E:
Declaration Category I1 B&E data sets may only be used where expressly permitted by both the DE 1/10 procedure code and the DE 1/11 Additional Procedure Code completion notes.
If:
- The DE 1/10 procedure code permits the use of B&E data sets but
- The DE 1/11 additional procedure code does not state that B&E data sets may be used, then
- The Declaration Category I1 B&E may not be used.
Where more than one DE 1/11 Additional Procedure Code is required against a single goods item, Declaration Category I1 B&E data sets may only be used if all DE 1/11 codes permit the use of B&E data sets.
Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for details.
All Declaration Categories:
Enter the appropriate (4-digit) Procedure Code from those detailed in Appendix 1: DE 1/10: Requested and Previous Procedure Codes. Use the Procedure Code index list and their completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.
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 4-digit Procedure Code is made up using:
- The first and second digits which indicate the Requested Procedure: the customs procedure to which the goods are being entered.
- The third and fourth digits which indicate the Previous Procedure: the customs procedure from which the goods are being removed. 00 as the third and fourth digits indicate that the goods have not been subject to any previous procedure.
The use of a Procedure Code in this data element constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):
- Council Regulation (EU) 952/2013
- Commission Delegated Regulation (EU) 2015/2446 and
- Commission Implementing Regulation (EU) 2015/2447
Will be complied with and binds the legal declarant accordingly.
The use of a Procedure Code is an undertaking by the importer/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/ 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 declaration is returned to the holder of the procedure.
Notes:
Procedure Codes may only be declared with the relevant Declaration Category, as defined in the table below. Procedure Codes used on a customs declaration must all be from the same Declaration Category, for example a Procedure Code from H2 may not be combined with a Procedure Code from H4 on the same customs declaration.
| Declaration Category | Declaration Title | Allowable Requested Procedure Codes (Digits 1 and 2) |
|---|---|---|
| H1 | Declaration for release for free circulation and special procedure: specific use (end use) | 01, 07, 40, 42, 44, 61 |
| H2 | Special procedure: storage (customs warehousing) | 71 |
| H3 | Special procedure: specific use (temporary admission) | 53 |
| H4 | Special procedure: processing (inward processing) | 51 |
| H5 | Declaration for the introduction of goods in the context of trade with Special Fiscal Territories or Territories with which the EU has formed a Customs Union | 07, 40, 42, 61 |
| H7 | Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 | 40 |
| 1 C&F | Import simplified declaration with regular use (DE 1/2 codes C&F) | 01, 07, 40, 42, 44, 51, 53, 61, 71 |
| I1 B&E | Import simplified declaration on an occasional basis (DE 1/2 codes B&E) | 40, 44 |
For goods being entered to a customs warehouse:
All the items on a declaration being entered to a customs warehouse must be:
- Entered to the same customs warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).
For goods being removed from a customs warehouse or free zone:
All the items on a declaration being removed from a customs warehouse or free zone must be:
- Removed from the same dispatching customs warehouse or free zone, or either
- Have the previous procedure code of 71 or 78 (as the third and fourth digit) in DE 1/10 (Procedure Code)
For goods being entered to an excise warehouse:
All the items on a declaration being entered to an excise warehouse must be:
- Entered to the same excise warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the requested procedure code of 07 (as the first and second digit) in DE 1/10 (Procedure Code).
Separate declarations are required for goods destined for/ removed from different warehouses or free zones. The Procedure Code notes explain these restrictions in more detail.
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 |
|---|---|---|---|
| H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E | an3 Union codes: a1 + an2 OR National codes: n1 + an2 |
NA | 99x |
Declaration Category H7:
The H7 Declaration Category may not be used unless Additional Procedure Code 1H7 is declared in DE 1/11.
Declaration Category I1 B&E:
Declaration Category I1 B&E data sets may only be used where expressly permitted by both the DE 1/10 procedure code and the DE 1/11 Additional Procedure Code completion notes.
If:
- The DE 1/10 procedure code permits the use of B&E data sets but
- The DE 1/11 additional procedure code does not state that B&E data sets may be used, then
- The Declaration Category I1 B&E may not be used.
Where more than one DE 1/11 Additional Procedure Code is required against a single goods item, Declaration Category I1 B&E data sets may only be used if all DE 1/11 codes permit the use of B&E data sets.
Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for details.
All Declaration Categories:
Enter the appropriate (3 digit) Additional Procedure Code from Appendix 2: DE 1/11: Additional Procedure Codes, using the relevant Additional Procedure Code index list and completion notes to help you complete the declaration.
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 Integrated Online Tariff or the Northern Ireland Online Tariff to prevent incompatible codes being declared, which will result in the rejection of a declaration.
Where a single goods item comprises of both Union and National codes declared in DE 1/11, any Union Codes (beginning with a letter) must be declared first.
An index list and individual completion notes for the Union Additional Procedure Codes may be found in Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes.
An index list and individual completion notes for the National Additional Procedure Codes may be found in Appendix 2B: DE 1/11: Additional Procedure Codes: National Codes.
The use of an Additional Procedure Code in this data element constitutes a formal declaration that the conditions of the relevant regulations (including but not restricted to):
- Council Regulation (EU) No. 952/2013
- Commission Delegated Regulation (EU) No. 2015/2446 and
- Commission Implementing Regulation (EU) No. 2015/2447
Will be complied with and binds the legal declarant accordingly.
The use of an Additional Procedure Code is an undertaking by the importer/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/ 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 declaration is returned to the holder of the procedure.
Notes:
For goods being entered to a customs warehouse:
All the items on a declaration being entered to a customs warehouse must be:
- Entered to the same customs warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).
For goods being removed from a customs warehouse or free zone:
All the items on a declaration being removed from a customs warehouse or free zone must be:
- Removed from the same dispatching customs warehouse or free zone, and either
- Have the previous procedure code of 71 or 78 (as the third and fourth digit) in DE 1/10 (Procedure Code)
For goods being entered to an excise warehouse:
All the items on a declaration being entered to an excise warehouse must be:
- Entered to the same excise warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the requested procedure code of 07 (as the first and second digit) in DE 1/10 (Procedure Code).
Separate declarations are required for goods destined for/ removed from different warehouses or free zones. The Procedure Code notes explain these restrictions in more detail.