Group 3: Parties
Updated 19 December 2023
© Crown copyright 2023
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/cds-declaration-completion-instructions-for-final-supplementary-declarations/group-3-parties
DE 3/18 Declarant Identification Number (Box 14: Declarant/ Representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | an..17 | 1x | NA |
This data element is mandatory.
All Declaration Categories:
Enter the identification number (EORI) of the Declarant in DE 3/18.
DE 3/18 must always be the GB or XI EORI number belonging to the user identity used to lodge the FSD with CDS.
Where the party declared in DE 3/18 is not the holder of the authorisation:
- DE 3/20 must be completed with the GB or XI EORI number of the holder of the authorisation.
- DE 3/21 must be completed with code 2.
Final Supplementary Declarations (FSDs) in Northern Ireland (NI):
A GB EORI is permitted in DE 3/18 where the declarant is:
- Submitting a Final Supplementary Declaration (FSD) reporting supplementary declarations covering goods with a tax point prior to the introduction of XI EORIs.
In no other circumstances may a GB EORI be declared in DE 3/18. An XI EORI is required in all other instances.
Separate FSDs must be submitted for ‘XI’ and ‘GB’ prefixed SDP or EIDR authorisations. This may mean submitting two FSDs covering the same time period for supplementary declarations, one using a ‘GB’ prefixed authorisation and one using a ‘XI’ prefixed authorisation.
Notes:
This data element may only be declared once at header level.
DE 3/20 Representative Identification Number (Box 14: Declarant/ Representative and Box 50: Principal’s Representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | an..17 | 1x | NA |
Where DE 3/18 contains the EORI number of the holder of the authorisation, this data element must be left blank.
All Declaration Categories:
This data element is only required where DE 3/18 has not been completed with the EORI number belonging to the holder of the authorisation.
Where the party declared in DE 3/18 is not the holder of the authorisation, DE 3/20 must be completed with the EORI number of the holder of the authorisation.
You must submit separate declarations for each authorisation if you hold authorisations for both:
- Great Britain (England, Scotland and Wales)
- Northern Ireland
Final Supplementary Declarations (FSDs) in Northern Ireland (NI):
A GB EORI is permitted in DE 3/20 where the Representative is:
- Submitting a Final Supplementary Declaration (FSD) reporting supplementary declarations covering goods with a tax point prior to the introduction of XI EORIs and the declarant entered in DE 3/18 is not the holder of the SDP or EIDR authorisation.
In no other circumstances may a GB EORI be declared in DE 3/20. An XI EORI is required in all other instances.
Separate FSDs must be submitted for ‘XI’ and ‘GB’ prefixed SDP or EIDR authorisations.
This may mean submitting two FSDs covering the same time period for supplementary declarations, one using a ‘GB’ prefixed authorisation and one using a ‘XI’ prefixed authorisation.
Notes:
This data element may only be declared once at header level.
DE 3/21 Representative Status Code (Box 14: Declarant/ Representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| FSD | n1 | 1x | NA |
Where DE 3/18 contains the EORI number of the holder of the authorisation, this data element must be left blank.
All Declaration Categories:
This data element is only required where DE 3/18 has not been completed with the EORI number belonging to the holder of the authorisation.
Where the party declared in DE 3/18 is not the holder of the authorisation, DE 3/21 must be completed with code 2 (Direct representation).
Notes:
This data element may only be declared once at header level.
Code 3 (Indirect representation) must not be used.