Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)
Updated 24 April 2024
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DE 8/2 Guarantee Type and Cash Accounts (Box 44 and Box 52: Guarantee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Guarantee type: an1 | 9x | NA |
This data element (DE) is only required on a C21e where a guarantee is required to release the goods.
All Declaration Categories:
Using the relevant code from the table below, enter the type of guarantee to be used.
Where document code C505 is declared in DE 2/3 (Document Codes) and authorisation type code CGU is declared in DE 3/39 (Holder of the Authorisation), ‘1’ must be declared in this data element.
Please refer to the Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).
| Description | Code |
|---|---|
| For guarantee waiver (Article 95(2) of the Code) | 0 |
| For comprehensive guarantee (Article 89(5) of the Code | 1 |
| For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (15) (Article 89(9) of the Code) | 5 |
| For guarantee not required for certain public bodies (Article 89(7) of the Code) | 8 |
| For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) | C |
Notes:
Where document code C505 is declared in DE 2/3 (Document Codes) and Authorisation Type Code ‘CGU’ is declared in DE 3/39 (Holder of the Authorisation), the Customs Comprehensive Guarantee (CCG) number must be declared where held.
‘Guaranteenotrequired’ may only be used in lieu of the CCG number where an exemption applies from the need to hold a CCG, such as:
- Goods below the statistical threshold (use code ‘5’ in DE 8/2)
- Declarations made by public bodies/government agencies (use code ‘8’ in DE 8/2)
- Fixed energy installations (use code ‘C’ in DE 8/2)
Where eligible for an exemption:
- Document Code C505 must still be declared in DE 2/3 with ‘Guaranteenotrequired’ used in lieu of an authorisation number
- Code CGU must be declared in DE 3/39 with the EORI number of the person who is claiming the guarantee exemption.
- ‘Guaranteenotrequired’ must be declared in DE 8/3 in lieu of the guarantee number. 9 instances of this data element can be declared at header level.
DE 8/3 Guarantee Reference (Box 52: Guarantee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | GRN: an..24 OR Other guarantee reference: an..35 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 |
99x | NA |
This data element is only required on a C21e where a guarantee is required to release the goods.
All Declaration Categories:
Enter the reference number of the guarantee.
Please refer to the Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).
Notes:
Where document code C505 is declared in DE 2/3 (Document Codes) and Authorisation Type Code ‘CGU’ is declared in DE 3/39 (Holder of the Authorisation), the Customs Comprehensive Guarantee (CCG) number must be declared where held.
‘Guaranteenotrequired’ may only be used in lieu of the CCG number where an exemption applies from the need to hold a CCG, such as:
- Goods below the statistical threshold (use code ‘5’ in DE 8/2)
- Declarations made by public bodies/government agencies (use code ‘8’ in DE 8/2)
- Fixed energy installations (use code ‘C’ in DE 8/2)
Where eligible for an exemption:
- Document Code C505 must still be declared in DE 2/3 with ‘Guaranteenotrequired’ used in lieu of an authorisation number
- Code CGU must be declared in DE 3/39 with the GB or XI EORI number of the person who is claiming the guarantee exemption.
- ‘Guaranteenotrequired’ must be declared in DE 8/3 in lieu of the guarantee number. 99 instances of this data element can be declared at header level.