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-export-declaration-completion-guide/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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | 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 declaration 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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | a1 | 1x | NA |
This data element is mandatory.
All Declaration Categories:
Used to indicate both the type of declaration and if the goods have been legally presented to Customs or not for example, arrived. For electronic declarations, the code used must be consistent with the CDS transaction being used.
For correlation purposes:
- Full Customs declarations are referred to under the UCC as Standard Customs declarations
- The Pre-Shipment Advice (PSA) used under SDP is referred to under the Union Customs Code as a Simplified Declaration Regular Use (DE 1/2 codes C&F)
- Incomplete declarations (Partial declarations in CHIEF terms) are referred to under the Union Customs Code as Simplified Declarations on an occasional basis (DE 1/2 codes B&E)
| Code | Type of declaration | Goods Arrived or not |
|---|---|---|
| A | Standard customs declaration | Goods arrived |
| B* | Simplified declaration on an occasional basis | Goods arrived |
| C | Simplified declaration with regular use (pre-authorised) | Goods arrived |
| D | Standard customs declaration | Goods not arrived (pre-lodged) |
| E* | Simplified declaration on an occasional basis | Goods not arrived (pre-lodged) |
| F | Simplified declaration with regular use (pre-authorised) | Goods not arrived (pre-lodged) |
| Y** | Supplementary declaration covered by types C and F | Goods arrived |
| Z** | Supplementary declarations for Entry in Declarants Records | Goods arrived |
Where the additional declaration type used in DE 1/2 is: C, F, Y or Z, authorisation to use the SDP or EIDR must also be held.
Where the additional declaration type used in DE 1/2 is: A, B or C, authorisation to use Customs Supervised Exports (CSE) must be held.
*The data set to be used for the B and E additional declaration types is specified in Appendix 22E: Declaration Category Data Sets C1 B&E. Unless specified in the DE 1/10 and 1/11 Procedure Codes notes, types B and E may not be used. See Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for more details.
The data set defined in Appendix 22D: Declaration Category Data Set C1 C&F for the simplified declaration (regular use) should not be used for the Additional Declaration Types B and E. Appendix 22E: Declaration Category Data Sets C1 B&E must be used instead.
**Additional Declaration Types Y and Z must be completed using the appropriate data set for the B1 and B4 standard customs declaration data sets, dependent on the customs procedure being used. Where the A1 and A2 data has been provided to CDS pre-departure, the data elements will not require completion on the supplementary declaration. The specific data element completion rules will state whether a supplementary declaration exemption applies.
Notes:
DE 1/2 must be left blank on paper declaration 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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | n..3 | NA | 1x |
This data element is mandatory.
All Declaration Categories:
Enter in sequential number order, up to a maximum of 999, the item number.
Enter the number of the specific item in relation to the total number of items contained in the declaration where there is more than one item of goods.
Notes:
If a declaration is amended and a goods item is removed, the goods item number relating to the removed item cannot be reused.
For example, if on a 12-item declaration, item number 11 is removed in an amendment, then item number 11 cannot be reused for a different goods item on the declaration. Item 12 would also not be re-numbered and remains as item 12.
For paper declarations: Enter the item number (in sequential number order), up to the total declared in DE 1/9 (ex-box 5).
DE 1/7 Specific Circumstance indicator
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| B1, B2, C1 C&F and C1 B&E | an3 | 1x | NA |
This data element is only required on a combined EXS and pre-departure declaration.
This data element is only required on express consignment pre-departure declarations.
Additional Declaration type Y & Z (DE 1/2):
This data element is not required on a supplementary declaration.
All Declaration Categories:
Enter code A20 in DE 1/7 to indicate that the declaration 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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | an..35 | 1x | NA |
This data element is only required on paper declarations.
All Declaration Categories:
Where, as a result of declaration processing, it is determined that customs will accept a declaration without the need for the presentation of the paper copy, the user identity used to lodge a declaration with CDS will replace the hand-written signature as the authentication credential for that declaration.
The CDS role identified by the user identity will determine the liability for all data transmitted in that declaration. In a paperless environment the user identity will have the same legal status as the hand-written signature on the paper declaration.
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 declaration 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 declaration 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 declarations on the Exporter’s behalf.
Paper Declarations:
Where paper-based declarations are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the declaration, 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 have been met.
When a declaration partly completed in another member state is being used as the export declaration, the person signing DE 1/8 is committing themselves to the accuracy of all the information on the form, including that which was already completed when they received the document.
Use of Representatives or Agents to submit the declaration 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 declaration in his or her own name or the person in whose name such a declaration is lodged.
Where the legal declarant (for example, Exporter) is completing the declaration themselves under ‘self-representation’, they shall be liable for the content of all declarations 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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | n..3 | 1x | NA |
This data element is mandatory.
All Declaration Categories:
Enter the total number of items declared on the customs declaration. The number of items must correspond to the total number of ‘description of goods’ (DE 6/8) completed.
The maximum number of items that is to be entered is 999. If there are more than 999 items, then further declarations must be submitted for the balance of the items.
Notes:
If a declaration is amended and a goods item is removed, the ‘total number of items’ data element must be amended to declare the new total.
For example, if on a 12-item declaration, item number 11 is removed in an amendment, then the total number of items must be updated to declare 11. However, as explained under DE 1/6 item 12 must not be re-numbered.
For paper declarations: Any ‘description of goods’ (DE 6/8) data elements on the declaration continuation sheets which are not used must be crossed through.
DE 1/10 Procedure (Box 37: Procedure)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | an4 Requested procedure code: an2 + Previous procedure code: an2 |
NA | 1x |
This data element is mandatory.
Declaration Category C1 B&E:
Declaration Category C1 B&E data sets may only be used where expressly permitted by both the DE 1/10 Procedure Code and the DE 1/11 Additional Procedure Code completion notes.
If:
- The DE 1/10 Procedure Code permits the use of B&E data sets but
- The DE 1/11 Additional Procedure Code does not state that B&E data sets may be used, then
- The Declaration Category C1 B&E may not be used
Where more than one DE 1/11 Additional Procedure Code is required against a single goods item, Declaration Category C1 B&E data sets may only be used if all DE 1/11 codes permit the use of B&E data sets.
Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for details.
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 list and their completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.
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 4-digit Procedure Code is made up using:
- The first and second digits which indicate the Requested Procedure: the customs procedure to which the goods are being entered.
- The third and fourth digits which indicate the Previous Procedure: the customs procedure from which the goods are being removed. 00 as the third and fourth digits indicates that the goods have not been subject to any previous procedure.
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.
Entry under a DE 1/10 Procedure Code is an undertaking by the Exporter/ Representative to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.
Entry under a DE 1/10 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 customs 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 declaration 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.
Procedure Codes used on a customs declaration must all be from the same Declaration Category, for example a Procedure Code from B1 may not be combined with a Procedure Code from B2 on the same customs declaration.
| Declaration Category | Declaration Title | Allowable Requested Procedure Codes (Digits 1 and 2) |
|---|---|---|
| B1 | Export declaration and re-export declaration | 10, 11, 23, 31 |
| B2 | Special procedure - processing - declaration for outward processing | 21, 22 |
| B4 | Declaration for dispatch of goods in the context of trade with Special Fiscal Territories or other Territories with which the EU has formed a Customs Union | 10, 23, 31 |
| C1 C&F | Export or Re-export Simplified Declaration (Regular Use) | 10, 11, 23, 31 |
| C1 B&E | Export Simplified Declaration (on an occasional basis) | 10 |
For goods being removed from a customs warehouse:
All the items on a declaration being removed from a customs warehouse must be:
- Removed from the same dispatching customs warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the previous procedure code of 71 (as the third and fourth digit) in DE 1/10 (Procedure Code)
For goods being removed from an excise warehouse:
All the items on a declaration being removed from the excise warehouse must be:
- Removed from the same excise warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the previous procedure code of 07 (as the third and fourth digit) in DE 1/10 (Procedure Code).
Separate declarations are required for goods being removed from different warehouses. The DE 1/10 Procedure Code notes explain these restrictions in more detail.
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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | an3 Union codes: a1 + an2 OR National codes: n1 + an2 |
NA | 99x |
This data element is mandatory.
Declaration Category C1 B&E:
Declaration Category C1 B&E data sets may only be used where expressly permitted by both the DE 1/10 Procedure Code and the DE 1/11 Additional Procedure Code completion notes.
If:
- The DE 1/10 Procedure Code permits the use of B&E data sets but
- The DE 1/11 Additional Procedure Code does not state that B&E data sets may be used, then
- The Declaration Category C1 B&E may not be used.
Where more than one DE 1/11 Additional Procedure Code is required against a single goods item, Declaration Category C1 B&E data sets may only be used if all DE 1/11 codes permit the use of B&E data sets.
Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for details.
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 declaration.
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 Exports Collection to prevent incompatible codes being declared, which will result in the rejection of a declaration.
Where a single goods item comprises of both Union and National codes declared in DE 1/11, any Union Codes (beginning with a letter) must be declared first.
Individual completion notes for the Union Additional Procedure Codes may be found in Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes.
Individual completion notes for the National Additional Procedure Codes may be found in Appendix 2B: DE 1/11: Additional Procedure Codes: National Codes.
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.
Entry under a DE 1/11 Additional Procedure Code is an undertaking by the Exporter/ Representative to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.
Entry under a DE 1/11 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 customs 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 declaration is returned to the holder of the procedure.
Notes:
For goods being removed from a customs warehouse:
- All the items on a declaration being removed from a customs warehouse must be: Removed from the same dispatching customs warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the previous procedure code of 71 (as the third and fourth digit) in DE 1/10 (Procedure Code)
For goods being removed from an excise warehouse:
- All the items on a declaration being removed from the excise warehouse must be: Removed from the same excise warehouse (declared in DE 2/7 (Identification of Warehouse)) and
- Have the previous procedure code of 07 (as the third and fourth digit) in DE 1/10 (Procedure Code)
Separate declarations are required for goods being removed from different warehouses. The DE 1/10 Procedure Code notes explain these restrictions in more detail.