Guidance

Country codes for the Customs Declaration Service

Find codes to use in the Customs Declaration Service (Appendix 13).

Documents

Table 1 — listed by country code

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Table 2 — listed by country name

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Table 3 — non-standard country codes and their definitions

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Table 3a — non-standard country codes and their definitions (Continental Shelf)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Table 4 — Special Fiscal Territories and countries with which the EU has a Customs Union

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Table 5 — preference group codes

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

For the purposes of an import or export declaration, Great Britain (GB) is represented by the country code ‘GB’.

For the purposes of an import or export declaration, Northern Ireland (NI) is represented by the country code ‘GB’.

This means, for example, that ‘GB’ may be entered as the country of destination (DE 5/8), the country of dispatch (DE 5/14) and the country of origin (DE 5/15) on a declaration.

Table 1 and Table 2

Both are lists of standard country codes, country names and currency codes to be used on declarations.

  • Table 1 is sorted by country code
  • Table 2 is sorted by country name

Note: Country names may also include further details to inform declarations.

Table 3

List of non-standard country codes, their definitions and appropriate currency codes to be used on declarations.

Table 3a

List of non-standard Continental Shelf country codes, their definitions and appropriate currency codes to be used on declarations.

Table 3a includes specific declaration types (IM, EX or CO) for different movement types to and from GB or NI, relevant to the Continental Shelf.

IM — For trade with countries and territories outside the Customs Territory of the Union and 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 or a country with which the EU has a Customs Union, including Continental Shelf areas (VAT and Excise duty due).

EX — For trade with countries and territories situated outside of the Customs Territory of the Union.

Note: In GB the Continental Shelf of the UK or an EU Member State is treated as a third country (Row) for the purpose of customs duty and other charges. Code IM must be entered in Data Element (DE) 1/1.

Table 4

List of Special Fiscal Territories and countries with which the EU has a Customs Union.

Note: For GB declarations only, Jersey (JE) and Guernsey (GG) are Crown Dependencies treated as Special Fiscal Territories of GB.

For NI declarations, JE and GG are not allowed. The country code GB must be used.

Table 5

List of Preference group codes specific to Data Element (DE) 5/16 where a Preference or Origin Certificate has been issued in the name of one of the groups listed and not a specific country.

Updates to this page

Published 1 August 2018
Last updated 27 September 2025 show all updates
  1. The Details section has been restructured and notes added for respective tables. Table 1 and Table 2: Country names have been updated. Country code and information has been added for Puerto Rico (PR). Currency codes for Sierra Leone (SL) and Venezuela (VE) have been updated. Information has been added to country names for Andorra (AD), European Union (EU), Guernsey (GG), Isle of Man (IM), Jersey (JE), Mayotte (YT), San Marino (SM) and Turkey (TR). Table 3A: Asterisks removed and replaced by a note in the Details section to improve accessibility. Table 4: Information has been added to country names to differentiate between Special Fiscal Territories of the EU, Crown Dependencies and countries with which the EU has a Customs Union. All data tables have been structurally upgraded.

  2. Table 2 has been updated as country name 'Swaziland' has changed to 'Eswatini (formerly known as Swaziland)'.

  3. Appendix 13 Country Codes for Customs Declaration Service has been updated to clarify the country code for Northern Ireland.

  4. Table 1 and Table 2 have been updated as follows: the name of North Macedonia added to reflect the name change from Macedonia (no change to country code), the name of Eswatini added to reflect the name change from Swaziland (no change to country code) and Campione D’Italia switched from being covered by the country code for Switzerland (CH) to using the country code for Italy (IT). This reflects Campione D’Italia becoming part of the EU Customs Territory.

  5. New table 3A has been added, covering Continental Shelf information. Tables 1, 2, 3, 3a, 4 and 5 are now in ODS format (replacing csv).

  6. First published.

Sign up for emails or print this page