Guidance

Group 2: References of Messages, Document, Certificates and Authorisations

Updated 5 April 2024

Known error workarounds may apply to this area of the instructions.

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
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	Document category: a1 + Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..3	9999x	99x

Additional declaration types (DE 1/2) C, F, Y or Z

For Simplified Declaration Procedure (SDP) and Entry in Declarant’s Records (EIDR) users, the Declaration Unique Consignment Reference (DUCR) and any DUCR part numbers must be declared in Data Element (DE) 2/1 using the Previous Document Type codes ‘DCR’ and ‘DCS’ respectively. See the Simplified Procedures notes section below.

For removals from warehouse using simplified procedures, the DUCR to be declared on the removal supplementary declaration, is the DUCR associated with the stock record for the removal of the goods. It is not the DUCR used to originally enter the goods to warehouse.

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.

Inventory Reference Numbers:

For import inventory linked locations, the Inventory Reference Number (UCN) must be declared in DE 2/1 using the Previous Document codes:

• ‘Z’
• ‘MCR’
• Followed by the inventory reference number

This should be declared at header level only.

Electronic Licenses:

Where an electronic licence is associated with a DUCR (for example DEFRA licences such as Common Health Entry Documents (CHEDs)), the DUCR must be declared in DE 2/1 at header level. To ensure successful matching, the DUCR entered to the Customs Declaration Service (CDS) should be the same as the one entered on the electronic licence.

For details of which licence types require a DUCR to be provided, please refer to Appendix 5C: DE 2/3: Document and Other Reference Codes: Licence Types.

All Declaration Categories:

This data element must always be completed to identify a previous declaration or previous document(s).

A previous declaration, or document, is identified by class, type, reference and the goods item number of the previous document. The goods item number element in DE 2/1 may be omitted where the previous document comprised a single goods item.

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 three categories mentioned below:

• the declaration for temporary storage represented by ‘X’
• the simplified declaration 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).

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: CLE (to represent the entry in declarant’s records).

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, 20171001 (to represent the date of the entry in records).

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 summary declaration, temporary storage declaration, 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.

The full code for DE 2/1 in this example would be YCLE20171001-2

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 no. (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.

References not applicable to all items should be declared at item level, with a maximum number of 99 instances.

If removed from warehouse (other than by EIDR) or Inward Processing, insert the document identity (for example, MRN or DUCR/Part that entered the goods to that procedure).

If goods are being placed in a warehouse enter the details of the documents relating to any previous administrative procedure.

Electronic licences:

Where an electronic licence is associated with a DUCR (for examples DEFRA licences such as CHEDs), the DUCR must be declared in DE 2/1 at header level. To ensure successful matching, the DUCR entered to CDS should be the same as the one entered on the electronic licence.

For details of which licence types require a DUCR to be provided, please refer to Appendix 5C: DE 2/3: Document and Other Reference Codes: Licence Types.

Procedure for Electronic Application for Certificates from the Horticultural Marketing Inspectorate (PEACH) and Common Health Entry Documents (CHEDs)

Where a Document Unique Consignment Reference (DUCR) is required for PEACH purposes, this must be declared in DE 2/1 at header level. To ensure successful matching, the DUCR entered to CDS must be exactly the same as the one entered on the PEACH Advance Notification, including the use of any GB EORIs within the DUCR reference.

Where a DUCR is required for the purposes of the CHED Operator Portal (CHOP), this must be declared in DE 2/1 at header level. To ensure successful matching, the DUCR entered to CDS must be exactly the same as the one in the CHED, including the use of any XI EORIs within the DUCR reference.

Simplified Procedures:

Where supplementary declarations are aggregated:

• Use the DUCR/Part of the first initial declaration as the DUCR/Part for the supplementary declaration at header level.
• The SDE, DCR and DCS or CLE, DCR and DCS previous document sets should be repeated at item level, in order, for each aggregated element (for example, EIDR release record).

Simplified Declaration Procedure (SDP):

For a Simplified Declaration:

Enter class code:

• ‘X’ for goods removed from Temporary Storage or
• ‘Z’ other document;

Followed by:

• Type of document and
• The reference number of the previous document followed by
• The goods item number if appropriate, from the previous document.

This should be followed by a subsequent previous document declaration to provide the DUCR:

• ‘Z’
• ‘DCR’ followed by
• The DUCR reference number that will be used as the commercial audit trail between the simplified declaration, commercial records and any subsequent supplementary declarations.

For an SDP Supplementary Declaration:

Enter class code ‘Y’ followed by:

• ‘SDE’
• The simplified declaration MRN
• the goods item number, if appropriate, from the previous document.

This should be followed by a subsequent previous document declaration to provide the DUCR:

• ‘Y’
• ‘DCR’ followed by
• The DUCR reference number that will be used as the commercial audit trail between the simplified declaration, commercial records and any subsequent supplementary declarations.

Any DUCR part numbers should be declared as a separate previous document using codes:

• ‘Y’
• ‘DCS’
• Followed by any DUCR part numbers.

For removals from warehouse using simplified procedures, the DUCR to be declared, on the removal supplementary declaration, is the DUCR associated with the stock record for the removal of the goods. It is not the DUCR used to originally enter the goods to warehouse.

Entry in Declarant’s Records (EIDR):

For an EIDR Supplementary Declaration:

Enter the class code ‘Y’, followed by:

• ‘CLE’
• Date of EIDR entry in records (date format yyyymmdd)
• the goods item number, if appropriate, from the previous document

This should be followed by a subsequent previous document declaration to provide the DUCR:

• ‘Y’
• ‘DCR’ followed by
• The DUCR reference number that will be used as the commercial audit trail between the EIDR record, commercial records and any subsequent supplementary declarations.

Any DUCR part numbers should be declared as a separate previous document using codes:

• ‘Y’
• ‘DCS’
• Followed by any DUCR part numbers.

For removals from warehouse using simplified procedures, the DUCR to be declared, on the removal supplementary declaration, is the DUCR associated with the stock record for the removal of the goods. It is not the DUCR used to originally enter the goods to warehouse.

Simplified Procedure DUCR Completion Rules:

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 all simplified procedures (SDP and EIDR) declarations. The same DUCR must be supplied on all linked declaration parts, for example, simplified declaration with its supplementary declaration.

It is important that simplified procedure traders enter their own 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 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 Economic Operator Registration and Identification (EORI) number of the simplified procedures authorised trader. The EORI number must start with a ‘GB’ or ‘XI’ prefix.

For removals from warehouse using simplified procedures, the DUCR to be declared, on the removal supplementary declaration, is the DUCR associated with the stock record for the removal of the goods. It should not be the DUCR used to originally enter the goods to warehouse.

DUCR Part Numbers:

On supplementary declarations enter the related DUCR/Part (s) for the linked simplified declarations 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, against the corresponding items at item 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 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 imported into Great Britain. Enter ‘XI’ if the goods are being imported into Northern Ireland 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 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 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 import into Northern Ireland is as follows: ‘3XI000000000000-12345’.

This example DUCR would have been issued in 2023, in Northern Ireland, 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
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	Coded version (Union codes): n1 + an4 OR (National codes): a1 + an4 OR Union/National code followed by a free text information: an..512	1x	99x

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), 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.

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 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 (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 specify 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:

The following declaration elements, previously declared as free text in box-44 of the Single Administrative Document (SAD) should be declared to CDS using an AI statement code and be declared, as required, in DE 2/2.

Imports into Northern Ireland (NI)

One of the following Additional Information (AI) Codes must be entered in DE 2/2 in all instances on every goods item when goods are being declared on entry to NI.

Failure to declare either NIDOM or NIIMP on every goods item will result in the declaration being rejected.

The table below specifies which documentary controls will be applied to the goods according to which AI Code used to identify the goods status.

AI Code	Tariff Measures
NIDOM	Goods have United Kingdom (UK) domestic status (for example goods are in free circulation and home use in GB) Only European Union (EU) control measures will be applied
NIIMP	Goods do not have UK domestic status (for example, the goods are moving under duty suspense arrangements, or the goods are Rest of World (RoW) imports) Both UK and EU control measures will be applied

One of the following AI Codes may be entered, as required, in DE 2/2 on each goods item when goods are being declared on entry to NI.

The next table specifies whether the goods will be considered to be ‘At Risk’ or ‘Not At Risk’ of entering the EU according to which AI Code used to identify the goods status.

AI Code	‘At Risk’/’Not At Risk’ status
NIAID	Claim to waive  duties calculated at the applicable EU rate of duty for goods imported into NI from GB or the difference between duties calculated at the applicable EU and UK rates where duties calculated at the EU rate are higher for goods imported into NI from RoW.
NIPRO	Goods imported into NI that will be subject to processing where the additional processing criteria are not met. Goods will be treated as ‘At Risk’ Check the requirements for goods subject to processing
NIQUO	Used to declare applicable goods subject to Tariff Rate Quotas into Northern Ireland without being subject to safeguard charges where relevant quotas are open: • a UK Quota to be claimed on goods imported into NI from RoW where they would otherwise be classed as ‘At Risk’. Where DE 2/2 includes ‘NIIMP’ and ‘NIQUO’, DE 8/1 must be completed with the UK Quota Order Number. In addition, the relevant EU quota order number and the word QUOTA must be entered in the free text box for DE 2/2. • for GB-NI movements where EU trade defence measures are in place and a manual workaround is needed to claim the correct quota (for example, movements of steel that would attract additional duties). Where DE 2/2 includes ‘NIDOM’ with ‘NIQUO’, DE 8/1 must be left blank. In addition, the relevant EU quota order number and the word QUOTA must be entered in the free text box for DE 2/2.
NIREM	Used to indicate goods are remaining in NI (and Great Britain in the case of GB-NI movements) and are when a valid UKIMS authorisation is declared with document code 1UKI in DE 2/3. If the goods are subject to commercial processing in NI, the additional processing criteria must be met in order to declare NIREM. If no UKIMS authorisation is declared, NIREM will not have an effect, and a CDS calculation to determine the correct duties (if any) to pay will be performed.

Failure to declare either NIREM or NIQUO against a goods item will subject the goods item to a CDS calculation to determine the correct duties to pay (if any).  This will result in the goods being considered ‘At Risk’ where the applicable duty calculated according to the NI Tariff (‘applicable EU rate of duty’) is greater than the applicable duty calculated according to the GB Tariff (‘applicable UK rate of duty’).

These AI Statement Codes should be declared on each individual goods item, as applicable.

Determining the ‘At Risk’ or ‘Not At Risk’ status

Goods are considered to be ‘At Risk’ where there may be duty to be charged according to the Northern Ireland Online Tariff. CDS will check both the GB and NI Tariffs to determine the correct duty rate.

AI Code NIREM can be used to indicate that goods are ‘Not At Risk’ when a UK Internal Market Scheme (UKIMS) authorisation is held and declared in DE 2/3.

 When a UKIMS authorisation is used, the following details must be declared:

• DE 2/3: document code ‘1UKI’ followed by the UKIMS authorisation decision number
• DE 3/16: GB or XI EORI associated with the UKIMS authorisation
• DE 3/39: Authorisation type ‘UKIM’ followed by the GB or XI EORI of the UKIMS authorisation holder as declared in DE 3/16

If one of NIPRO, NIQUO, or NIREM is not declared in DE 2/2, CDS will determine ‘At Risk’/’Not At Risk’ status by checking both the GB and NI Tariffs to determine the correct duty rate.

In this calculation, goods will be considered ‘Not At Risk’ where:

• The applicable EU rate of duty is zero, in the case of movements from GB to NI, or
• The applicable UK rate of duty is equal to or more than the applicable EU duty, in the case of movements into NI from a country outside both the UK and the EU.

NIREM cannot be used to declare goods ‘Not At Risk’ if the goods will be subject to processing in NI, unless the goods meet the additional processing requirements covered in the notices section. NIPRO should be declared for goods subject to processing in NI that do not meet the additional criteria.

Duty rates applied to the goods

The table below specifies which duty calculation will be applied to the goods according to the AI Codes entered in DE 2/2 to identify the UK domestic and ‘At Risk’ status. This does not remove the need to declare either NIDOM or NIIMP to establish the control measures to be applied to the goods item.

AI Code	Duty Calculation
NIDOM and NIREM (where a valid UKIMS authorisation is declared)	No duty calculated
NIDOM and NIREM (where a valid UKIMS authorisation is not declared)	CDS will calculate the duties due under both the GB and NI tariff and will charge the NI rate if this is higher. If the UK rate is higher, no duty will be charged. If an EU trade defence measure applies to the goods, the NI duty rate will always be charged.
NIIMP and NIREM	Duty will be calculated based on the greater of the UK or EU duty rates as per the EU Joint Committee Decision (EU) No. 1/2023
NIDOM with NIPRO	Duty calculated based on EU duty rates
NIIMP with NIPRO	Duty calculated based on EU duty rates
NIDOM with NIQUO	No duty calculated.
NIIMP with NIQUO	Additional Declaration Types (DE 1/2) A, D, Y, or Z: Duty calculated based on UK rates. DE 8/1 must also be completed. Other Additional Declaration Types: Declaration will be rejected
NIDOM only	Duty calculated based on EU rates
NIIMP only	Duty will be calculated based on the greater of the UK or EU duty rates as per the EU Joint Committee Decision (EU) No. 1/2023

Any combination of AI Codes NIDOM, NIIIMP, NIPRO, NIQUO, and NIREM not listed in the table above will result in the declaration being rejected.

AI Code NIAID will not affect the ‘At Risk’/’Not At Risk’ status or duty calculation.  It is only used to determine a claim to a customs duty waiver (subsidy), where applicable. NIAID can be combined with NIREM if you are declaring goods ‘not at risk’ under UKIMS that are moving into Northern Ireland from a country outside of both the UK and the EU (rest of world), where you are not sure that the difference between the applicable EU rate of duty and UK rate of duty is not greater than 3 percentage points at the time of the goods movement.

Notices

Declaring goods you bring into NI ‘Not At Risk’ of moving to the EU

Check the requirements for goods subject to processing

Claiming customs duty waivers (subsidies)

To make a claim to subsidy, AI Code NIAID must be declared in DE 2/2, with either AI Code NIDOM or NIIMP. The claim to subsidy will be assessed based on the ‘At Risk’/’Not At Risk’ treatment as specified in the table below:

AI Code/Risk Status	Subsidy Calculation
NIDOM ‘At Risk’	If subsidy allowed – process the claim If subsidy not allowed – full EU duty calculation will be applied to the declaration
NIDOM ‘Not At Risk’	No subsidy allowed, UK duty calculation applied
NIIMP ‘At Risk’	CDS will compare UK and EU customs duty calculations. 1a. If all EU A-series duties are greater than or equal to the UK A-series duties and: •The subsidy claim is allowed, the claim will be processed •The subsidy claim is not allowed, then the claim will not be processed and the full EU6 duty calculation will be applied to the declaration. 1b. If EU duties are due but at least one of the A-series duty calculations is lower than the UK duty calculation for the corresponding UK duty type, (even if all the other EU A-series duty types are equal or higher), then the subsidy claim will not be processed and the EU Tariff duty calculation will be applied to the declaration. The different tax types can be found in Appendix 8: DE 4/3: Tax Types
NIIMP ‘Not At Risk’	No subsidy allowed, UK duty calculation applied

For details of how the ‘At Risk’/’Not At Risk’ status is determined, please refer to Determining the ‘At Risk’ or ‘Not At Risk’ status

Manual Duty Calculations

Additional Information (AI) statement code OVR01 may only be used where explicitly authorised by HMRC.

Where OVR01 is used, a manual tax calculation is required for all taxes to be paid or secured for that particular goods item.

Where a manual tax calculation is being made AI code OVR01 must be declared in DE 2/2 followed by a free text statement providing the justification for its use. For example, OVR01 – OP re-import.

Data elements 4/3 – 4/8 provide detailed guidance on how the manual tax calculation should be declared.

Use of Postponed VAT Accounting (PVA) in conjunction with a manual duty calculation (AI Code OVR01 and PVA01):

Where the importer wishes to use postponed VAT accounting (PVA) for goods when a manual tax calculation is used, the detailed guidance provided in DE 3/40 must be followed in order to be eligible to use PVA.

Failure to comply with the completion instructions provided in DE 3/40, to hold documentary evidence to support the use of PVA and to correctly account for PVA on the VAT return may result in the use of PVA being disallowed and a demand for the VAT being issued.

Government contractor

Enter the details of the Government Contractor as an AI statement in DE 2/2 AI Statement using the code GCONT.

This data element need only be completed if goods are imported on behalf of a government department for use in business, and not the importer shown in DE 3/15 (Importer name and address) and 3/16 (Importer Identification number).

Enter the EORI number (without any ‘GB’ prefix) of the government contractor. Do not complete this data element with a non-VAT EORI number or ‘PR’.

Premises

If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse or Free Zone, do not complete a AI Statement 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 Free Zone 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 ‘-‘.

Excise Registered Consignor

Enter the Excise Registered Consignor’s identification number (for example, EORI or other identifier) as an AI statement in DE 2/2 AI Statement using the code ECONR.

Notes:

Please refer to Receive goods into and remove goods from an excise warehouse (Excise Notice 197), Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for more details.

Registered Consignee

Enter the EORI number (without any ‘GB’ prefix) of the VAT registered consignee as an AI statement in DE 2/2 AI Statement using the code RCONE.

Do not complete this data element with a non-VAT EORI number.

Notes:

The registered consignee procedure allows details to be recorded of a VAT registered consignee who is accountable for VAT at importation but is not the actual importer of the goods as shown in DE 3/15 (Importer name and address) and 3/16 (Importer Identification number), and where VAT is being paid on the imported goods.

EUPRF — Preference mismatch on Northern Ireland declarations

For goods imported into Northern Ireland and declared with AI code NIIMP, the declaration will be validated against both the UK Integrated Online Tariff and the Northern Ireland Online Tariff. In a limited number of cases the preference code requirements will not match in both tariffs. In such cases DE 4/17 should be completed with the preference code required by the UK Integrated Online Tariff. The preference code for the Northern Ireland Online Tariff should be declared in DE 2/2 against Additional Information code EUPRF. Validation against the Northern Ireland Online Tariff will treat this preference code as if it had been completed in DE 4/17.

For claims to quota on Northern Ireland declarations, there will be a preference mismatch but it is not necessary to declare EUPRF.

If the UK Integrated Online Tariff and Northern Ireland Online Tariff preferences require different documents to support the preference claim, then the appropriate document codes for both must be declared in order to pass both validation checks.

The applicable preference codes can be found against the commodity code in the Trade Tariff — Trade Tariff: look up commodity codes, duty and VAT rates - GOV.UK (www.gov.uk)

Conditions & Restrictions

Additional Information Code EUPRF may only be used on Northern Ireland import declarations and only when DE 2/2 includes Additional Information code NIIMP. It is not permitted for use in Great Britain.

EUPRF may only be used where there is a misalignment between the preference codes available in the UK Integrated Online Tariff and the Northern Ireland Online Tariff.

Where the available preferences are the same between the UK Global Tariff and the Northern Ireland Online Tariff, EUPRF must not be used.

Declaration Completion

Where there is a misalignment in the available preferences, the following details must be declared:

Data Element No.	Data Element title	Details to be declared
1/1	Declaration type	IM or CO only
2/2	Additional information	NIIMP must be present Enter code: EUPRF. The free text segment should be used to declare the appropriate preference code (see Appendix 14) for the type of EU preference being claimed (as shown in the NI Online Tariff for the specific commodity code being declared in DE 6/14 and 6/15). The NI online tariff must permit the type of EU preference being claimed against the specific commodity code being declared.
2/3	Document codes	Document codes must be declared for both the UK preference and the EU preference. When NIIMP is declared with NIREM, details of the document to support the GB tariff preference must be declared. In this case “Exemption EUPRF” can be provided in lieu of an actual document for the NI Tariff preference. When NIIMP is declared without NIREM i.e. the goods are at risk of moving to the EU, details of the document to support the NI tariff preference must be declared. In this case “Exemption EUPRF” can be provided in lieu of an actual document for the GB tariff preference. If documents are held to support both preferences, then these should both be declared instead of using “Exemption EUPRF”. The preference document codes should be completed as follows: For the preference actually being claimed: Declare the document code as required by the preference type being claimed. Complete the document ID field with the reference number of the document held to support the claim to preference. Complete the document status code with the appropriate code from the list permitted with the document code (see Appendix 5A). For the preference which is not being claimed: Declare the document code as required by the preference type being claimed. Complete the document ID field with the reference number of the preference document if one is available or use “Exemption EUPRF” if a preference document is not available. Complete the document status code with the appropriate code from the list permitted with the document code (see Appendix 5A). The status code must indicate that the document is being presented, otherwise a security will be required.
4/17	Preference	Enter the appropriate preference type code for the commodity code declared in DE 6/14 and 6/15 as permitted by the UK Integrated Online Tariff using the list of codes shown in Appendix 14 for the UK preference
5/15	Country of origin	Where the UK preference type declared in DE 4/17 begins with a ‘1’, declare the country of origin in DE 5/15. The type of EU preference declared in DE 2/2 against AI code EUPRF does not affect the rules governing the use of DE 5/15 and 5/16.
5/16	Country of preferential origin	Where the UK preference type declared in DE 4/17 begins with a digit other than ‘1’, declare the country of origin in DE 5/16. If the goods are subject to electronic licencing, both DE 5/15 and 5/16 must be completed. The type of EU preference declared in DE 2/2 against AI code EUPRF does not affect the rules governing the use of DE 5/15 and 5/16.

The above table only contains the instructions specifically relating to the use of AI Code EUPRF, it does not constitute full guidance on how the imported goods should be declared.

DE 2/3 Documents produced, certificates and authorisations, additional references and DE 8/7 Writing off (H1, H5, I1 C&F and I1 B&E only) (Box 44)

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	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

Declaring Comprehensive Guarantee details

Data element 8/3 Notes section provides detailed guidance on how to declare Customs Comprehensive Guarantees and Guarantee exemptions. The guidance in DE 8/3 includes the specific guarantee completion instructions for DE 2/3, 3/39, 8/2 and 8/3.

Guarantee details are only required where there is customs duty to pay or secure.

Where there is no Customs Duty liability (Tax types beginning with A), no guarantee details are required (for example, only Import VAT and Excise liabilities are being paid or secured).

Declaration Categories H1, H5 and I1B&E and C&F only:

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 alongside the document code details.

Writing off details are only required for goods being released to free circulation, where the document being declared refers to a specific quantity.

Writing off details are only required on an I1 C&F declaration for controlled goods where the licence information is required to be declared on the simplified declaration. Where the writing off details are required on a simplified declaration, the full commodity code details will also be required in DE 6/14 — 6/15 and 6/16 — 6/17 where applicable.

Declaration Category H7:

Goods subject to licencing, prohibition and restrictions, quota or preference may not be declared on an H7 declaration.

Declaration Category I1 B&E:

Only Public Bodies may declare licensable goods using a declaration category I1 B&E data set. One of the following Additional Procedure Codes must be declared in DE 1/11: 1MO, 2MO or 0GD.

All Declaration Categories:

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 — 6/17.

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 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 the CDS Declaration Instructions, 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 used in order to declare specific commodities or 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.

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 import 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), the DUCR must be declared in DE 2/1 at header level. To ensure successful matching, the DUCR entered to CDS should be the same as the one entered on the electronic licence.

Details of which document codes require completion of previous document code DCR at header level in DE 2/1, can be found in Appendix 5A Data Element 2/3: Documents and Other Reference Codes of the Customs Declaration Service (CDS) - GOV.UK (www.gov.uk).

Write-off amounts:

When declaring a waiver status code (XX or XW as appropriate) for the following document codes:

• 9005; 9100; 9101; 9102

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, Generalised System of Preferences (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 2/3 & DE 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 Outward Processing and Inward Processing) 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 a private Customs Warehouse:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	GB or XI	CWP	The customs warehouse authorisation 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 and the GB or XI EORI number of the Holder of the Authorisations 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.

For imports into Northern Ireland (NI)

With the exemption of: 

• Diverting goods to free circulation and/or home use that 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 for which the tax point is prior to the introduction of XI EORIs

Any other authorisations and approvals declared must be NI specific and have an ‘XI’ country code prefix.

Goods are considered to be ‘At Risk’ where there may be duty to be charged according to the Northern Ireland Online Tariff.  CDS will check both the GB and NI Tariffs to determine the correct duty rate.

AI Code NIREM can be declared in DE 2/2 to indicate that goods are ‘Not At Risk’ when a UK Internal Market Scheme (UKIMS) authorisation is held and declared in DE 2/3.

When a UKIMS authorisation is used, the following details must be declared:

• DE 2/3: document code ‘1UKI’ followed by the UKIMS authorisation decision number
• DE 3/16: GB or XI EORI associated with the UKIMS authorisation
• DE 3/39: Authorisation type ‘UKIM’ followed by the GB or XI EORI of the UKIMS authorisation holder as declared in DE 3/16

If the goods are subject to commercial processing in NI, the additional processing criteria must be met in order to declare NIREM.

Use of AI statement code NIREM and document code 1UKI to move goods into NI under a UKIMS authorisation is a declaration that the goods are remaining in NI (and Great Britain in the case of GB-NI movements)

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 imports can be found in Appendix 5: DE 2/3: Documents and Other Reference Codes.

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 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

*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 Import Licence is not required except for sensitive goods.

Rural Payments Agency (RPA) Common Agricultural Policy (CAP) import 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).

Document code 901Y

Document code 901Y should only be used for importing goods from the EU which are exempt from pre-notification on IPAFFS. This will apply to Low risk and unregulated plants and plant products. Please refer to guidance at Import plants and plant products from the EU to Great Britain.

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
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	an..35	1x	1x

Additional Declaration Types (DE 1/2) C, F, Y or Z:

For Simplified Declaration Procedure (SDP) and Entry in Declarant’s Records (EIDR) the DUCR must be declared in DE 2/1 (Previous Documents) using the previous document code ‘DCR’.

All Declaration Categories:

This data element is for optional and may be left blank.

This data element is available for use by the declarant to record a commercial reference for their own purposes.

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 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 imported into Great Britain. Enter ‘XI’ if the goods are being imported into Northern Ireland 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 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 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 import into Northern Ireland is as follows: ‘3XI000000000000-12345’.

This example DUCR would have been issued in 2023, in Northern Ireland, for an EORI number ‘000000000000’, 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
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	an..22	1x	N/A

All Declaration Categories:

This data element is mandatory. The declarant must enter a 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 2/6 Deferred Payment (Box 48 — Deferred Payment)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H3, H4, H5, I1 C&F and I1 B&E	an..35	2x	NA

Declaration Category I1 C&F:

This data element is only required on an I1 C&F where a claim to a tariff quota is being made on the simplified declaration.

All Declaration Categories:

The payment of tax and duty may be deferred at importation by importers and declarants/representatives approved by customs for this purpose.

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

A Great Britain (GB) Duty Deferment Account (DDA) can only be used for imports into GB and a Northern Ireland (NI) DDA can only be used for imports into NI. 

Other associated guarantees, such as the Customs Comprehensive Guarantee (CCG), must be for GB or NI respectively. Details on how to declare the guarantees can be found in the completion instructions for DE 8/3.

The deferment account details should be entered in the following format:

Code	Details to be declared	Description
1DAN	Deferment account number (n7)	The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN	Deferment account number (n7)	When 2DAN is used, only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN. Note: 2DAN cannot be used where DE 3/40 is completed.

Please note where customs duty is being paid or secured by deferment then:

• Document codes C505 and C506 must also be declared in DE 2/3 (Document Codes)
• Authorisation type codes CGU and DPO declared in DE 3/39 (Holder of the Authorisation) and
• The Customs Comprehensive Guarantee details entered in DE 8/2 (Guarantee type) and 8/3 (Guarantee Reference Number)

The above requirements do not need to be met when deferment is only being used for other taxes.

Using more than one deferment account

All the duty and tax may be deferred to the importer’s, declarant’s or representative’s account, or alternatively, the VAT and non-VAT charges can be split between the two different deferment accounts. When payment is being deferred to more than one deferment account, both deferment account numbers (DANs) must be entered in this data element.

Please note, two deferment accounts cannot be declared when they both belong to the importer.

When two deferment numbers are present, only VAT amounts will be processed against the deferment account for ‘2DAN’.

All other amounts deferred will be processed against the deferment account for ‘1DAN’.

There is no restriction on which DAN (the importer’s, declarant’s or representative’s) is used for ‘2DAN’.

Notes:

A declarant/representative acting on behalf of an importer must not use the importer’s deferment approval number without first being authorised to do so.

This authority may either be:

• Specific authority: which relates to one particular consignment. Form C1207S must be completed by the importer and retained by the agent/representative as evidence that they have authority to use the importer’s deferment account. This must be provided to customs on request. Document code ‘1207’ must be declared in DE 2/3 (Document Codes) providing the date and location details as declared on the C1207S.

• Standing authority: Alternatively, an importer may give standing authority to their agent using form C1207N, which covers all consignments (see How to use your duty deferment account for full details and examples on giving authority to use deferment accounts).

If the declaration is processed as a paperless declaration, evidence of the authority must be retained at the trader’s registered premises (for 4 years) and may be subject to audit by customs.

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
H1, H2, H3, H4, H5, I1 C&F and I1 B&E	Warehouse type: a1 + Warehouse identifier: (including Country Code): an..35	1x	NA

All Declaration Categories:

This data element is used to declare premises ID for goods being entered to or removed from a:

• customs warehouse,
• excise warehouse or
• free zone.

This data element is only required when the Requested and/or Previous Procedure Code declared in DE 1/10 includes the codes ‘07’, ‘71’, ‘78’, or where goods are removed from a warehouse and are declared using a procedure code in the 61 series.

The premises declared in DE 2/7 must have prior approval.

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
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 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
• the Free Zone is 0000006 — Isle of Man

If the warehouse identity is not a UK allocated code (suffixed by ‘GB’ or ‘XI’), the premises name and address must be supplied as an Additional Information (AI) Statement in DE 2/2 Additional Information, using AI code ‘PREMS’.

For imports into 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 or freezone prior to the introduction of XI EORIs that are now being diverted to free circulation and/or home use 

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 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
• 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.