Guidance

Authorisation type codes for Data Element 3/39 of the Customs Declaration Service

Find codes which identify the type of customs authorisation held (Appendix 6).

• From: HM Revenue & Customs
• Published: 1 August 2018
• Last updated: 29 September 2025 — See all updates

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Authorisation type codes for Data Element 3/39 of the Customs Declaration Service

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Details

This list contains codes to be declared in Data Element (DE) 3/39 to identify the type of customs authorisation held. For example, SDE to be declared when Simplified Declaration Procedure is being used. 

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 Data Element 2/3 against the appropriate document code.

The DE does not require completion where an Authorisation by Customs Declaration is used for special procedures.

Published 1 August 2018

Last updated 29 September 2025 + show all updates

1. 29 September 2025

   The ‘Details’ section has been updated to provide greater clarity on the purpose and usage of the list.

2. 5 June 2025

   Authorisation type code MIB has been added for use with export as Merchandise in Baggage from GB. Authorisation type codes IOSI and IOST have been deleted. IOSS VAT numbers should instead be declared against code FR 5 in DE 3/40 Additional Fiscal References Identification Number and C715 in DE 2/3 Document code.

3. 1 May 2025

   Codes IOSI, IOST, NIRM, PUKC, UKD and UKTS have been added to Appendix 6. These codes are currently for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.

4. 23 March 2024

   Authorisation type UKIM has been added and authorisation type UKTS has been removed as it can no longer be declared on Customs Declaration Service (CDS).

5. 24 October 2023

   Conditions where UK Trader Scheme (UKTS) can be entered as a valid authorisation type have been updated.

6. 13 October 2023

   Code ‘UKD’ has been removed as it is no longer available in the Customs Declaration Service. A note has also been added to code ‘UKTS’ stating that it is only available for supplementary declarations after the UK Internal Market Scheme (UKIMS) go live on September 30th 2023.

7. 28 September 2023

   Authorisation type codes ATR, AOR & AVR have been added to Appendix 6 for use in DE 3/39.

8. 8 June 2023

   Authorisation Type Codes IOSI and IOST have been removed as they are no longer required.

9. 1 July 2022

   Authorisation type code LVBI has been deleted as it is no longer in use. Authorisation type codes BRD, EXRR, FP, FTI, UKD and UKTS have been added to the list of authorisation type codes.

10. 1 August 2018

    First published.