Group 1: Message Information (including Procedure Codes)
Updated 9 January 2024
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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 |
|---|---|---|---|
| Bulk Import Reduced Data Set (BIRDS), C21i, C21i EIDR NOP | a2 | 1x | NA |
This Data Element (DE) is mandatory.
All Declaration Categories:
Enter either:
| Code | Type of clearance request |
|---|---|
| IM | For trade with countries and territories situated outside of the Customs Territory of the Union. For placing non-Union goods under a customs procedure in the context of trade between different parts of the Union. |
| CO | Union goods being declared are from, or for dispatch to, another Territory within the 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.
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 |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | a1 | 1x | NA |
This Data Element is mandatory.
All Declaration Categories:
Used to indicate that a BIRDS Declaration or CCR is being used and whether the goods have arrived or not at their goods location.
| Code | Type of clearance request | Goods Arrived or not |
|---|---|---|
| J | BIRDS, C21i or C21i EIDR NOP | Goods arrived |
| K | BIRDS, C21i or C21i EIDR NOP | Goods not arrived |
The data sets detailed in Appendix 23 or Appendix 25: Declaration Category Data Sets should be used for the BIRDS Declaration or CCR where the 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 BIRDS Declarations and Customs Clearance Request completion instructions. Appendix 1: DE 1/10 Procedure Code covering imports, exports and inventory imports and inventory exports.
Notes:
DE 1/2 must be left blank on paper continuation sheets.
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 |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | n..3 | NA | 1x |
This Data Element is mandatory.
Declaration Category BIRDS
For BIRDS purposes, a single goods item is defined as either a single item being declared under a single BIRDS declaration, or all goods being declared as a bulked release on a single BIRDS declaration.
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 BIRDS declaration or CCR may only be submitted for a single goods item, therefore, this must always be completed with a value of ‘1’.
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 |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | an..35 | 1x | NA |
This is only required when a paper BIRDS declaration or paper CCR is being submitted.
Declaration Category BIRDS
The Representation status declared on the BIRDS declaration does not affect the liability of the BIRDS authorisation holder for compliance with the terms and conditions of the procedure. The holder of the EORI declared in DE 3/16 will retain a liability for the accuracy of the declaration being made as the holder of the BIRDS authorisation. This liability is not affected by any agents, sub-agents, representatives or representation status declared on the declaration.
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 followed by the full name of that person.
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 legislation has been met.
Electronic Clearance Requests:
Where, as a result of declaration processing, it is determined that customs will accept a BIRDS declaration or CCR without the need for the presentation of the paper copy, the user identity used to lodge a BIRDS declaration or CCR 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 BIRDS declaration or CCR. In a paperless environment the user identity will have the same legal status as the hand-written signature on the paper BIRDS declaration or CCR.
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 BIRDS declaration or CCR must be signed according to the following rules. If the importer 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 BIRDS declaration or CCR may be signed on behalf of the importer by any firm, company or individual to whom the importer has given the authority to act as a declarant for customs purposes. The manner of authorisation is a matter of arrangement between importers and their declarant but, in giving authority to a declarant, the importer will be assumed to have given authority to the clerks and servants authorised by the agent to carry out all of the importer’s customs business. Customs may at any time require evidence that a declarant has been authorised by an importer to sign clearance requests on the importer’s behalf.
Use of Representatives or Agents to submit the BIRDS declaration or CCR on the importer’s/ legal declarant’s behalf
Article 5(15) of Council Regulation No. 952/2013 (Union Customs Code (UCC)) defines the legal declarant as:
The person lodging a BIRDS declaration or CCR in his or her own name or the person in whose name such a BIRDS declaration or CCR is lodged.
Where the legal declarant (for example, importer) is completing the BIRDS declaration or CCR themselves under ‘self-representation’, they shall be liable for the content of all BIRDS declarations or CCRs 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 importer). 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 Council Reg. (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.
A customs representative shall be established within the customs territory of the Union, except where the customs representative acts upon behalf of persons who are not required to be established within the customs territory of the Union.
BIRDS declarations:
The Representation status declared on the BIRDS declaration does not affect the liability of the BIRDS authorisation holder for compliance with the terms and conditions of the procedure. The holder of the EORI declared in DE 3/16 will retain a liability for the accuracy of the declaration being made as the holder of the BIRDS authorisation. This liability is not affected by any agents, sub-agents, representatives or representation status declared on the declaration.
Representation
Where an importer (DE 3/15 or DE 3/16) 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 importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).
If the importer 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 importer 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 importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).
Inventory Imports DE Guide, data element 3/20: Group 3: Parties - GOV.UK (www.gov.uk)
CCR only
The Representative retains joint and several liability with the importer for the customs debt.
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 |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | n..3 | 1x | NA |
This Data Element is mandatory.
Declaration Category BIRDS:
For BIRDS purposes, a single goods item is defined as either a single item being declared on a single BIRDS declaration, or all goods being declared as a bulked release on a single BIRDS declaration.
Declaration Category 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 BIRDS declaration or CCR 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 |
|---|---|---|---|
| BIRDS, C21i, C21i 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 Tariff may only be used where no other procedure code specified in the CDS BIRDS Declarations and Customs Clearance Request completion instructions applies.
Declaration Category C21i EIDR NOP:
The Procedure Codes listed in the Inventory Imports Tariff are not valid for use on a C21i EIDR NOP. Procedure Codes from the CDS BIRDS Declarations and Customs Clearance Request completion instructions must be used instead.
Declaration Category C21i:
The Procedure Code used in DE 1/10 must be selected from the procedure codes in Appendix 1 Inventory Imports DE 1/10: Requested and Previous Procedure Codes from the CDS BIRDS Declarations and Customs Clearance Request completion instructions. These procedure codes will all commence with the digits ‘00’. No other procedure codes should be used with these declaration categories.
The 4-digit Procedure Code is made up using:
- The first and second digits 00 indicate a BIRDS declaration or CCR.
- The third and fourth digits will indicate the type of BIRDS declaration or CCR being made, for example a C21i using 06 indicates the request for the release of goods subject to the Transit procedure.
All Declaration Categories:
Enter the appropriate (4-digit) Procedure Code from those detailed in Appendix 1. 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 BIRDS declaration or CCR.
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
- Commission Implementing Regulation (EU) 2015/2447
- Taxation (Cross-Border Trade) Act 2018, Schedule 1
- The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
Will be complied with and binds the legal declarant accordingly.
The use of a Procedure Code is an undertaking by the importer/ 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 the BIRDS declaration or CCR 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 |
|---|---|---|
| BIRDS | Bulk Import Reduced Data Set | 0020 |
| C21i | Customs Clearance Request for inventory releases - imports | 0002 – 0009 |
| C21i EIDR NOP | Customs Clearance Request for inventory releases – imports released using EIDR | 40, 44, 51, 53, 61, 71 |
For goods being entered to a customs warehouse or removed from a free zone/freeport:
All the goods on a CCR related to (re)import to customs warehousing or free zones/ freeports must be entered to the same customs warehouse or removed from the same free zone/ freeport (declared in DE 2/7 (Identification of Warehouse)).
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 |
|---|---|---|---|
| BIRDS, C21i, C21i 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 2 of this collection may only be used where no other additional procedure code specified in the CDS Declaration Instructions for Imports collection applies.
The DE 1/11 Additional Procedure Codes detailed in Appendix 2 of this Tariff may only be used where no other additional procedure code specified in the CDS BIRDS Declarations and Customs Clearance Request completion instructions applies.
Declaration Category C21i EIDR NOP:
The Additional Procedure Codes listed in the Inventory Imports Tariff are not valid for use on a C21i EIDR NOP. Additional Procedure Codes from the CDS BIRDS Declarations and Customs Clearance Request completion instructions must be used instead.
Declaration Categories BIRDS or C21i:
The Additional Procedure Code used in Data Element 1/11 must be selected from the Additional Procedure Codes in Appendix 2 Inventory Imports: DE 1/11: Additional Procedure Codes from the CDS BIRDS Declarations and Customs Clearance Request completion instructions, Inventory Imports Tariff. These Additional Procedure Codes will all commence with two numerical characters.
All Declaration Categories:
Enter the appropriate (3 digit) Additional Procedure Code from Appendix 2 using the relevant Additional Procedure Code index list and completion notes to help you complete the BIRDS declaration or CCR.
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 BIRDS Declarations and Customs Clearance Request completion instructions, to prevent incompatible codes being declared, which will result in the rejection of a BIRDS declaration or CCR.
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
- Commission Implementing Regulation (EU) No. 2015/2447
- Taxation (Cross-Border Trade) Act 2018, Schedule 1.
- The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
Will be complied with and binds the legal declarant accordingly.
The use of an Additional Procedure Code is an undertaking by the importer/ 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 BIRDS declaration or CCR is returned to the holder of the procedure.
Notes:
For goods being entered to a customs warehouse or removed from a free zone/freeport:
All the goods on a clearance request related to (re)import to customs warehousing or free zones/freeports must be entered to the same customs warehouse or removed from the same free zone/freeport (declared in DE 2/7 (Identification of Warehouse)).