Group 1: Message Information (including Procedure Codes)
Updated 24 April 2024
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This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-c21-customs-clearance-request-completion-guide-inventory-exports/group-1-message-information-including-procedure-codes
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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | a2 | 1x | NA |
This data element is mandatory.
All Declaration Categories:
Enter the type of declaration as follows:
| Code | Type of declaration |
|---|---|
| EX | For trade with countries and territories situated outside of the Customs Territory of the Union |
| CO | Goods being declared for dispatch to a Special Fiscal Territory of the EU or other 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
DE 1/1 must be left blank on paper 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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | a1 | 1x | NA |
This data element is mandatory.
All Declaration Categories:
Used to indicate both the type of clearance request and if the goods have been legally presented to Customs or not i.e. arrived. For electronic clearance requests the code used must be consistent with the CDS transaction being used.
| Code | Type of declaration | Goods Arrived or not |
|---|---|---|
| J | C21e or C21e EIDR NOP | Goods arrived |
| K | C21e or C21e EIDR NOP | Goods not arrived (pre-lodged) |
The data sets detailed in Appendix 23 should be used for the CCR where Appendix 1: DE 1/10 Procedure Code completion rules indicate J or K must be used in DE 1/2. This applies for the entirety of the CDS Declaration and Customs Request Instructions Appendix 1: DE 1/10 Procedure Code covering imports, exports and inventories.
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
DE 1/2 must be left blank on paper clearance request 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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | n..3 | NA | 1x |
This data element is mandatory.
C21i EIDR NOP
For EIDR NOP purposes a single goods item is defined as goods requesting release as a single consignment to a single customs procedure, for instance, goods destined to be delivered to the same customs warehouse. However, goods destined for release direct to free circulation would need to be made as a separate EIDR NOP.
All Declaration Categories:
Each Customs Clearance Request (CCR) may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’.
DE 1/7 Specific Circumstance indicator
| Declaration Categories | Field format No. of occurrences at header level | No. of occurrences at item level | |
|---|---|---|---|
| C21e | an3 | 1x | NA |
This data element is only required on an EXS customs clearance request.
All Declaration Categories:
This data element is only required on express consignment EXS customs clearance requests.
Enter code A20 in DE 1/7 to indicate that the clearance request relates to Express Consignments.
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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..35 | 1x | NA |
This data element is only required on paper declarations
All Declaration Categories:
Paper Clearance Requests:
Where paper-based clearance requests are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the clearance request which is to remain at the office of export, 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 has been met.
Electronic Clearance Requests:
Where, as a result of declaration processing, it is determined that customs will accept a clearance request without the need for the presentation of the paper copy, the user identity used to lodge a clearance request with CDS will replace the hand-written signature as the authentication credential for that clearance request.
The CDS role identified by the user identity will determine the liability for all data transmitted in that clearance request. In a paperless environment the user identity will have the same legal status as the hand-written signature on the paper clearance request.
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 clearance request must be signed according to the following rules. If the exporter 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 clearance request may be signed on behalf of the exporter by any firm, company or individual to whom the exporter has given the authority to act as a declarant for customs purposes. The manner of authorisation is a matter of arrangement between exporters and their declarant but, in giving authority to a declarant, the exporter will be assumed to have given authority to the clerks and servants authorised by the agent to carry out all of the exporter’s customs business. Customs may at any time require evidence that a declarant has been authorised by an exporter to sign clearance requests on the exporter’s behalf.
Use of Representatives or Agents to submit the clearance request on the exporter’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 clearance request in his or her own name or the person in whose name such a clearance request is lodged.
Where the legal declarant (for example exporter) is completing the clearance request themselves under ‘self-representation’, they shall be liable for the content of all clearance requests 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 exporter). 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 exporter (DE 3/1 or DE 3/2 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 exporter has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21(Representative Status Code).
If the exporter 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 exporter 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 exporter 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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | n..3 | 1x | NA |
This data element is mandatory.
C21i EIDR NOP
For EIDR NOP purposes a single goods item is defined as goods requesting release as a single consignment to a single customs procedure, for instance, goods destined to be delivered to the same customs warehouse. However, goods destined for release direct to free circulation would be need to be made as a separate EIDR NOP.
All Declaration Categories:
Each Customs Clearance Request may only be submitted for a single goods item, therefore this must always be completed with a value of ‘1’.
DE 1/10 Procedure (Box 37: Procedure)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an4 Requested procedure code: an2 + Previous procedure code: an2 |
NA | 1x |
This data element is mandatory.
The DE 1/10 Procedure Codes detailed in Appendix 1 of this collection may only be used where no other procedure code specified in the CDS Declaration Instructions for Exports applies.
Declaration Category C21e EIDR NOP:
The Procedure Code used in Data Element DE 1/10 must be selected from the procedure codes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes from the CDS Declaration Instructions for Exports where they are being released direct to a customs procedure or use.
C21e EIDR NOP is used to release goods at an inventory linked location. It also acts as the Notification of Presentation (NOP) under the EIDR process.
The C21e EIDR NOP should be completed to match the details recorded in the EIDR authorised parties’ records. A supplementary declaration must be completed and submitted in accordance with the normal rules unless a waiver applies.
The 4-digit Procedure Code is made up using:
- The first and second digits indicate the customs procedure or use to which the goods are being released, for example 10 indicates a Customs Clearance Request is being made for goods declared in the EIDR records for permanent exportation.
- The third and fourth digits will indicate the previous procedure under which the goods were placed, for example 40 indicates the goods were in free circulation at the time of exportation.
Declaration Category C21e:
The Procedure Code used in Data Element DE 1/10 must be selected from the procedure codes in Appendix 1B: DE 1/10: Requested and Previous Procedure Codes: Export Customs Clearance Requests from the CDS Customs Clearance Request Completion Instructions for Inventory collection. These procedure codes will all commence with the digits ‘00’. No other procedure codes should be used with this declaration category.
The 4-digit Procedure Code is made up using:
- The first and second digits 00 indicate a Customs Clearance Request.
- The third and fourth digits will indicate the type of Customs Clearance Request being made, for example 06 indicates the request for the release of goods subject to the Transit procedure.
The procedure codes listed in this inventory tariff may only be used for EIDR where:
- the goods are being moved from one Member State to another and have already been released to a customs procedure in the UK via EIDR or
- the goods are being dispatched from the UK to another Special Fiscal Territory or territory with which the EU has formed a Customs Union and the goods have already been released to a customs procedure in the UK via EIDR.
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 lists and their completion notes to help you identify the correct code to use and for guidance on how to complete the clearance request.
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 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 exporter/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 clearance request 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.
| Declaration Category | Declaration Title | Allowable Requested Procedure Codes |
|---|---|---|
| C21e | Customs Clearance Request for inventory releases — exports | 0012 – 0019 |
| C21e EIDR NOP | Customs Clearance Request for inventory releases — exports released using EIDR | 10, 23, 31 |
For goods being removed from a customs warehouse or free zone:
- Entry under this Procedure Code is a declaration that:
- The goods are eligible for removal from a customs warehouse/free zone.
- The goods will be removed from the customs warehouse/free zone stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
- All other conditions and requirements associated with removal from the customs warehouse/free zone procedure will be met.
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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | an3 Union codes: a1 + an2 OR National codes: n1 + an2 |
NA | 99x |
This data element is mandatory.
The DE 1/11 Additional Procedure Codes detailed in Appendix 1 of this Tariff may only be used where no other additional procedure code specified in the CDS Declaration Instructions for Exports applies.
All Declaration Categories:
Declaration Category C21e EIDR NOP:
The Additional Procedure Code used in Data Element DE 1/11 must be selected from the procedure codes in Appendix 2: DE 1/11: Additional Procedure Codes from the CDS Declaration Instructions for Exports where they are being released direct to a customs procedure or use.
An index list and individual completion notes for the Exports Additional Procedure Codes may be found in the CDS Declaration Instructions for Exports Appendix 2: DE 1/11: Additional Procedure Codes: Export.
The C21e EIDR NOP should be completed to match the details recorded in the EIDR authorised parties’ records. A supplementary declaration must be completed and submitted in accordance with the normal rules unless a waiver applies.
Declaration Category C21e:
The Additional Procedure Code used in Data Element DE 1/11 must be selected from the Additional Procedure Codes in Appendix 2 C21e: DE 1/11: Additional Procedure Codes: Export Customs Clearance Requests from the CDS Customs Clearance Requests completion Instructions for Inventory Exports. These Additional Procedure Codes will all commence with two numerical characters.
The additional procedure codes listed in this inventory collection may only be used for EIDR where:
- the goods are being moved from one Member State to another and have already been released to a customs procedure in the UK via EIDR or
- the goods are being dispatched from the UK to another Special Fiscal Territory or territory with which the EU has formed a Customs Union and the goods have already been released to a customs procedure in the UK via EIDR.
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 clearance request.
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 CDS Declaration and Customs Clearance Request Instructions, to prevent incompatible codes being declared, which will result in the rejection of a clearance request.
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 exporter/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 clearance request is returned to the holder of the procedure.
Notes:
For goods being removed from a warehouse or free zone:
- Entry under this Procedure Code is a declaration that:
- The goods are eligible for removal from a customs warehouse/free zone.
- The goods will be removed from the customs warehouse/free zone stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
- All other conditions and requirements associated with removal from the customs warehouse/free zone procedure will be met.