Group 3: Parties
Updated 9 January 2024
© Crown copyright 2024
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-customs-clearance-request-completion-guide-inventory-imports/group-3-parties
DE 3/1 Exporter (Box 2: Consignor/ Exporter)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| Bulk Import Reduced Data Set (BIRDS), C21i | Name: an..70 (imports) + Street and number:an..70 + Country:a2 + Postcode:an..9 + City:an..35 |
1x | NA |
This Data Element (DE) is mandatory in all cases, except for the following:
- Procedure code 00 07: transfers of goods between member states under a special procedure or SASP authorisation
- Procedure code 00 08
- Procedure code 00 09
Declaration Category BIRDS:
Where there is more than one Exporter for the bulked consignment, enter 00200 in each of the components of the following segments:
- Name
- Street and number
- City
Enter NA in the postcode field.
Enter the country code for the last country of dispatch in the Country component. This should match the Country of Dispatch declared in DE 5/14.
AI code 00200 must also be declared in DE 2/2. Commercial records must be held providing a full breakdown of all Exporters.
All Declaration Categories:
DE 3/1 is used to declare the Exporter’s name and address and postcode.
Name and address
Enter the full name and address of the exporter, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.
Notes:
Enter the full name and address of the last seller of the goods prior to their importation into the Union (as defined in Article 128 of EU Reg. No. 2015/2447).
For goods dispatched from the Special Fiscal Territories, or territories with which the EU has formed a customs union, enter the full name and address of the consignor who acts as ‘exporter’. The consignor is the last seller of the goods prior to their introduction into the Fiscal Territory where the goods are to be released.
Please note that the consignor/ exporter details (formerly Box 2) is now covered under 6 different data elements under Customs Declaration Service (CDS).
DE 3/15 Importer Name and Address (Box 8 – Importer/ Consignee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | Name: an..70 + Street and number:an..70 + Country:a2 + Postcode:an..9 + City:an..35 |
1x | NA |
This data element is not required on Customs Clearance Requests (CCRs) using procedure codes 00 08 or 00 09 in DE 1/10.
This data element cannot be used with self-representation.
For all other CCRs this data element should only be completed where a recognised EORI number is not held and declared in DE 3/16.
All Declaration Categories:
DE 3/15 is used to declare the importer’s name, address and postcode.
For imports into Great Britain (GB):
This data element may only be completed where a recognised GB EORI is not held. If a recognised GB EORI is held it must be declared in DE 3/16.
DE 3/15 must be left blank where a GB EORI is provided in DE 3/16.
For imports into Northern Ireland (NI):
This data element may only be completed where a recognised GB or XI EORI is not held. If a recognised GB or XI EORI is held it must be declared in DE 3/16.
DE 3/15 must be left blank where a GB or XI EORI is provided in DE 3/16.
Name and address
Enter the full name and address of the importer, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.
Notes:
The importer can only be declared once at the header level.
When goods are being entered for a private customs warehouse, the GB or XI EORI number of the warehouse authorisation holder declared against code CWP in DE 3/39 must be the same as the importer’s GB or XI EORI number declared in DE 3/16.
When goods are declared for removal from free zones/freeports, enter the identity of the person removing the goods from the free zone/freeport or placing them under the Requested Procedure (DE 1/10) as the importer (DE 3/15 or 3/16).
For commercial importations a GB or XI EORI number must be used unless a specific legal exemption applies under Taxation (Cross-Border Trade) Act (TCTA) 2018 or Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Article 5 and 6). This applies to all commercial imports including ‘one off’ consignments. For those who do not require a GB or XI EORI number, enter:
- ‘00500’ in DE 2/2 Additional Information
- ‘00500’ in the Name section of DE 3/15 (Importer’s Name and Address) prefaced by the ‘GB’ country code of the importer followed by their name and
- Enter their address as normal in the remaining sections of DE 3/15.
Import VAT
An import VAT certificate C79 will only be issued when a recognised VAT registered importer’s GB or XI EORI number is declared at the header level in DE 3/16 Importer Identification number. In the absence of an import VAT certificate, a copy of the CCR authority to release will need to be kept as evidence of the importation.
Establishment rules for imports into Northern Ireland (NI):
Declaration category C21i:
When submitting a CCR (C21i) the importer does not need to be established in NI.
Declaration category C21i EIDR NOP:
- Except where an exemption applies 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), the Importer must be established in NI.
- Where the Importer is not established, irrespective of whether an XI EORI is declared in DE 3/16, an Indirect Representative must be used and code ‘3’ must be declared in DE 3/21.
Where self-representation is used, the Importer must be established in NI, must declare an XI EORI in DE 3/16, and DE 3/15 must be left blank.
DE 3/16 Importer Identification Number (Box 8: Importer/ Consignee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | an..17 | 1x | NA |
This data element is not required on a CCR using procedure codes 00 08 or 00 09 in DE 1/10.
For all other CCRs this data element must be completed where a recognised EORI number is held and DE 3/15 must be left blank.
Declaration Category BIRDS:
This data element is mandatory.
The GB EORI number of the BIRDS authorisation holder must be declared in DE 3/16.
All Declaration Categories:
Enter the identification number (EORI) of the importer in DE 3/16. The importer is the party who makes, or on whose behalf, an import BIRDS declaration or CCR is made.
For imports into Great Britain (GB):
Where a valid GB EORI number is held it must be declared in DE 3/16.
Where a valid GB EORI is declared in DE 3/16, the importer’s name and address must not be completed in DE 3/15.
For imports into Northern Ireland (NI):
Where a valid GB or XI EORI is held it must be declared in DE 3/16.
Where a valid GB or XI EORI is declared in DE 3/16, the importer’s name and address must not be completed in DE 3/15
Notes:
The importer can only be declared once at the header level.
When goods are being entered for a private customs warehouse, the GB or XI EORI number of the warehouse authorisation holder declared against code CWP in DE 3/39 must be the same as the importer’s GB or XI EORI number declared in DE 3/16.
When goods are declared for removal from free zones/freeports, enter the identity of the person removing the goods from the free zone/freeport or placing them under the Requested Procedure (DE 1/10) as the importer (DE 3/15 or 3/16).
For commercial importations a GB or XI EORI number must be used unless a specific legal exemption applies under Taxation (Cross-Border Trade) Act (TCTA) 2018 or Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Article 5 and 6). This applies to all commercial imports including ‘one off’ consignments. For non-Union traders or those who do not require a a GB or XI EORI number, enter:
- ‘00500’ in DE 2/2 Additional Information
- ‘00500’ in the Name section of DE 3/15 (Importer’s Name and Address) prefaced by the non-Union country code of the importer followed by their name and
- Enter their address as normal in the remaining sections of DE 3/15.
Import VAT
An import VAT certificate C79 will only be issued when a recognised VAT registered importer’s GB or XI EORI number is declared at the header level in DE 3/16 Importer Identification number. In the absence of an import VAT certificate, a copy of the CCR will need to be kept as evidence of the importation.
Establishment rules for imports into Northern Ireland (NI):
Declaration category C21i:
When submitting a CCR (C21i) the importer does not need to be established in NI.
Declaration category C21i EIDR NOP:
When submitting a C21i EIDR NOP, except where an exemption applies 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), the importer must be established in NI. Where the importer is not established, irrespective of whether an XI EORI is declared in DE 3/16, an Indirect Representative must be used and code ‘3’ must be declared in DE 3/21.
The instances in which a GB EORI is permitted does not affect the requirement to be established. Where self-representation is used, the importer must be established in NI and must declare an EORI in DE 3/16 and DE 3/15 must be left blank.
DE 3/18 Declarant Identification Number (Box 14: Declarant/ Representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| BIRDS, C21i | an..17 | 1x | NA |
This data element is mandatory except when EIDR is used to release the goods (an EIDR Notice of Presentation (NOP) is being made).
Declaration Category BIRDS:
A GB EORI must be declared in DE 3/18.
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.
Declaration Category C21i:
For imports into Great Britain (GB):
A GB EORI must be declared in DE 3/18.
For imports into Northern Ireland (NI):
A GB or XI EORI must be declared in DE 3/18.
Establishment rules for imports into Northern Ireland (NI):
- Unless acting as the sub-agent, the declarant/representative must be established in NI except where a legal exemption applies. The sub-agent does not have to be established in NI in order to act as the submitter of the declaration.
- Except where:
- The customs representative acts on behalf of persons who are not required to be established within NI (for example importation of goods entered to Temporary Admission) and
- The Importer is also not established in NI
Then an Indirect Representative (DE 3/18 or DE 3/20) who is established in NI must be used and code ‘3’ must be declared in DE 3/21.
All Declaration Categories:
Enter the identification number (GB or XI EORI) of the Declarant in DE 3/18, this must be the GB or XI EORI number of the party whose user identity is used to lodge the BIRDS declaration or a Customs Clearance Request (CCR).
Notes:
This data element may only be declared once at header level.
Where a sub-agent is used, the sub-agent’s details should be entered in DE 3/18 or 3/41 and the details of the agent appointed by the importer (the representative) should be entered in DE 3/20.
When an an Entry in Declarants Record Notice of Presentation (EIDR NOP) is being made and DE 3/41 is completed, DE 3/18 must be left blank.
DE 3/20 Representative Identification Number (Box 14: Declarant/ Representative and Box 50: Principal’s Representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | an..17 | 1x | NA |
This data element is not required on CCR using procedure code 0009 in DE 1/10.
For all other procedure codes this data element must only be completed with the details of the Representative where this differs from the Declarant details declared in DE 3/18 or the named Party presenting the goods in DE 3/41.
When an EIDR NOP is being made and DE 3/41 is completed, DE 3/18 must be left blank.
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:
The sub-agent’s details are to be entered in the Declarant’s data elements, the Representative (who holds the contract with the importer to complete the customs formalities) will be entered in the Representative’s data elements.
Where a Representative’s details are required, enter the identification number (GB or XI EORI) of the Representative, where required (as defined in Article 18 of the Union Customs Code, Regulation (EU) No. 952/2013 in DE 3/20.
Notes:
This data element may only be declared once at header level.
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 3/18 (Declarant) or DE 3/20 (Representative).
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).
Self-Representation:
Where self-representation is used:
- The details entered in the Declarant (DE 3/18) and Importer (DE 3/16) data elements must be the same
- AI code 00500 must be declared in DE 2/2 (Additional Information)
- DE 3/20 and 3/21 (Representative) should be left blank
- The Importer must declare a GB or XI EORI in DE 3/16
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).
Establishment rules for imports into Northern Ireland (NI):
- Unless acting as the sub-agent, the declarant/representative must be established in NI except where a legal exemption applies. The sub-agent does not have to be established in NI in order to act as the submitter of the declaration.
- Except where:
- The customs representative acts on behalf of persons who are not required to be established within NI (for example importation of goods entered to Temporary Admission) and
- The Importer is also not established in NI
Then an Indirect Representative (DE 3/18 or DE 3/20) who is established in NI must be used and code ‘3’ must be declared in DE 3/21.
DE 3/21 Representative Status Code (Box 14: Declarant/ Representative)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | n1 | 1x | NA |
This data element is not required on CCR using procedure code 00 09 in DE 1/10.
Where self-representation is used, this data element should be left blank.
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:
Enter the relevant code showing the status of the representative:
| Code | Representation |
|---|---|
| 2 | Direct representation |
| 3 | Indirect representation |
Notes:
Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules.
Where self-representation is used, the details entered in the Declarant (DE 3/18) and Importer (DE 3/16) data elements should be the same and AI code 00500 must be declared in DE 2/2 (Additional Information). DE 3/20 and 3/21 (Representative) should be left blank.
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 declaration or CCR 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).
DE 3/39 Holder of the Authorisation Identification Number (No Previous Reference)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | Authorisation type code: an..4 + Identifier: an..17 |
99x | NA |
Declaration Category BIRDS:
This data element is mandatory and must be completed with the details EORI number of the BIRDS authorisation holder.
Declaration Category C21i Entry in Declarant’s Records Notice of Presentation (EIDR NOP)
This data element is mandatory and must be completed with the GB or XI EORI number of the EIDR authorisation holder.
For imports into Northern Ireland (NI)
If an authorisation for customs procedures is being used, with the exception of:
- Certain transit and special procedures authorisations where a specific legal exemption applies under Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Article 5 and 6) applies and
- The EORI number for the Holder of the Authorisation must have an ‘XI’ country code prefix
Declaration Category C21i
This data element is not required on CCRs using procedure code 0008 or 0009.
Where an authorisation is granted on the basis of the CCR, this data element is not required, (e.g. oral declaration).
For all other procedure codes, this data element is only mandatory where a prior authorisation is required to declare the goods.
All Declaration Categories:
This data element should be used to declare the GB or XI EORI number of the Holder of the Authorisation against the appropriate Authorisation Type Code for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code. Appendix 6: DE 3/39: Authorisation Type Codes contains the list of codes to be declared for this data element (for example, EIR to be declared when Entry in the Declarant’s Records is being used).
The Procedure Code and Additional Procedure Code completion notes in Appendix 1 and Appendix 2 give guidance on the Authorisation Type 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 6: DE 3/39: Authorisation Type Codes.
This data element comprises two components:
First Component: Authorisation type code (an..4)
Enter the type of the authorisation using the relevant code from Appendix 6: DE 3/39: Authorisation Type Codes. For example, EIR to represent an authorisation is held for EIDR.
Second Component: Identifier (an..17)
Enter the GB or XI EORI number of the authorised party.
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 freezone prior to the introduction of XI EORIs
- Certain 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
Any other authorisations and approvals declared must be NI specific and the EORI number of the Holder of the Authorisation must have an ‘XI’ country code prefix.
Notes:
Up to 99 separate instances may be declared in DE 3/39 at header level.
DE 3/41 Person Presenting the Goods to Customs in case of Entry in the Declarant’s Records (EIDR) or Pre-Lodged Customs Declaration Identification Number (No Previous Reference)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i, C21i EIDR NOP | an..17 | 1x | NA |
This data element is only required where the goods are being released using Entry in Declarant’s Records (EIDR) procedure.
Where an EIDR NOP is being made and DE 3/41 is completed, DE 3/18 (Declarant) must be left blank.
It is not required in any other instance on a C21i.
All Declaration Categories:
This information takes the form of the EORI number of the person presenting the goods to customs.
For imports into Northern Ireland (NI):
A GB or XI EORI must be declared.
Establishment rules for imports into Northern Ireland (NI):
The person presenting the goods to customs does not have to be established in NI, however the Holder of the EIDR Authorisation must be established in NI.