Group 5: Dates, Times, Periods, Places, Countries and Regions
Updated 9 January 2024
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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-5-dates-times-periods-places-countries-and-regions
DE 5/14 Country of Dispatch/Export Code (Box 15(a): Country of Dispatch Code)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| Bulk Import Reduced Data Set (BIRDS), C21i | a2 | 1x | 1x |
This Data Element (DE) is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.
This data element is mandatory in all other cases.
All Declaration Categories:
Using the code list in Appendix 13: Country Codes, enter the relevant country code for the country from which the goods were initially dispatched to the UK. This should be the third country, Special Fiscal Territory or other territory from which the goods were dispatched to the UK.
However, where there has been a:
- Stoppage (including consolidation) or
- Legal action taken in respect of the goods in an intermediate country, (for example, a non-Union country undertook an inspection which caused them to remain in that country for a longer period than would normally have been the case)
- Commercial transactions en-route (for example, a change of ownership in an intermediate country, for instance, a non-Union country)
You should enter the country code:
- For the last intermediate country, for instance, the non-Union country where the goods were last located before arrival in the UK or
- Where the change took place (for example, sale).
Notes:
Factory ships
For goods produced or manufactured on Factory ships not registered in the UK and consigned direct to this country, enter the code for the country in which the ship is registered.
Deep sea fisheries
For goods consigned direct to the UK from the deep-sea fisheries, enter the code for the country in which the fishing vessel is registered. Enter the description ‘deep sea fisheries’ in DE 6/8 (Description of Goods).
DE 5/15 Country of Origin (Box 34(a): Country of Origin Code)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | a2 | NA | 1x |
This data element is only required when goods requiring an electronic licence are released using a C21i.
All Declaration Categories:
Enter the code for the country of non-preferential origin of the goods from the list of codes shown in Appendix 13: Country Codes.
Notes:
The country of origin declared in DE 5/15 must match the country of origin shown on the electronic licence.
DE 5/23 Location of Goods (Box 30: Location of Goods)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location an..35 + |
1x | NA |
This data element is mandatory.
All Declaration Categories:
Where goods are being declared at a Goods Vehicle Movement Service (GVMS) location (see Appendix 16S), a Goods Not Arrived (pre-lodged) Additional Declaration Type must be declared in DE 1/2. Where the declaration has been pre-lodged because the goods are being released from a GVMS location, Additional Information Code ‘RRS01’ must also be declared in DE 2/2 and a GVMS location code from Appendix 16S declared in DE 5/23.
Using the relevant codes, enter the location where the goods are located at the time they are declared and available for examination purposes.
The Location code must be precise enough to allow Customs to carry out physical controls on the goods.
The name and address of the location is not permitted.
Details of the codes which may be declared in DE 5/23 for each particular type of locations may be found in Appendices 16: DE 5/23: Goods Location Codes:
The goods location codes specified in Appendix 16 should be declared in DE 5/23 unless the DE 1/10 Procedure Code specifies otherwise. Please see Appendix 1 for details.
The Appendix 16 codes must only be used where specified by the particular Procedure Code (DE 1/10) completion notes in Appendix 1.
Notes:
The Codes shown in column 2 of Appendices 16A - J: DE 5/23: Goods Location Codes (with the exclusion of Appendix 16I) are the consolidated location codes to be declared in DE 5/23.
DE 5/26 Customs Office of Presentation (No Previous Reference)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i, C21i EIDR NOP | an8 | 1x | NA |
The data element is only required when SASP or centralised clearance is being used to release the goods.
This data element may only be used in Northern Ireland.
All Declaration Categories:
This data element relates to centralised clearance, however, SASP authorisations are now deemed to be centralised clearance authorisations under the Union Customs Code.
For all SASP declarations the codes should use one of the following formats:
For goods presented in the UK:
Enter the appropriate code from Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes.
For goods presented in other Member States use the format below:
First Component: Country Code
- Enter use the appropriate country code (a2) for example, Ireland use IE. For a list of Country Codes, see Appendix 13: Country Codes.
Second Component: Customs Office Code
- Enter the code for the specific customs office within that country (an6), for example: DUB for Dublin followed by 400 representing Dublin Airport. The Customs office codes for other Member States may be found in the EUs customs office list. Do not use these codes for goods presented in the UK.
Notes:
This data element relates to centralised clearance, however, SASP authorisations are now deemed to be centralised clearance authorisations under the UCC.
DE 5/27 Supervising Customs Office (Box 44)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| BIRDS, C21i, C21i EIDR NOP | an8 | 1x | NA |
This data element is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.
Declaration Category BIRDS:
This data element is mandatory for BIRDS declarations.
All Declaration Categories:
This data element is only to be completed when specifically instructed by the completion notes for the Procedure Code (DE 1/10). Please see Appendix 1 for details of when this data element is to be completed and which supervising office is to be declared.
A list of the UK supervising office (SPOFF) codes may be found in Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes. Codes for supervising offices in other Member States may be found in the EUs customs office list.
Notes:
This data element is made up of 2 components:
First Component: Country Code
- Entry the country code as specified in the authorisation (a2). A list of Country Codes may be found in Appendix 13: Country Codes.
Second Component: Supervising Office Code
- Enter the appropriate code (an6) which identifies the specific supervising office codes within that Member State, as specified in the authorisation.
- Codes for the UK supervising offices may be found in Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes. Codes for supervising offices in other Member States may be found in the EUs customs office list.