Group 3: Parties
Updated 24 April 2024
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DE 3/1 Exporter (Box 2: Consignor/ Exporter)
| 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 | Name: an..35 + Street and number: an..35 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | NA |
This data element is only required where an EORI is not held.
All declaration categories
DE 3/1 is used to declare the full name and address of the Exporter including the postcode.
For exports out of 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 3/2.
DE 3/1 must be left blank where a GB EORI is provided in DE 3/2.
For the purposes of Export Declarations from GB (England, Scotland, Wales, Isle of Man):
The Exporter for GB is defined as:
The person who has the power to determine and has determined that the goods are to be taken out of that customs territory.
Where the exporter is not established in GB, the exporter must appoint a representative, who is established in GB, to act on their behalf as an indirect representative.
For exports out of Northern Ireland (NI):
If a recognised EORI is held it must be declared in DE 3/2.
DE 3/1 is mandatory where:
- A GB EORI is declared in DE 3/2 or
- DE 3/2 is left blank
DE 3/1 must be left blank where an XI EORI is declared in DE 3/2.
The instances in which a GB EORI is permitted does not affect the requirement to be established.
The details of the Exporter (name and address and postcode) are to be entered in DE 3/1, (as defined in Article 1(19) of Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446).
Exporter is defined in Article 1(19) as:
a) a private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual’s personal baggage,
b) in other cases where a) does not apply:
(i) a person established in the customs territory of the Union who, has the power to determine and has determined that the goods are to be taken out of that customs territory;
(ii) Where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to be taken out of that customs territory
Notes:
Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446 provided additional clarification on the definition of the Exporter as follows:
‘…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…’.
Establishment rules for exports out of Northern Ireland (NI):
- 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 Exporter must be established in NI.
- Where the Exporter is not established, irrespective of whether an XI EORI is declared in DE 3/2, an indirect representative must be used and code ‘3’ must be declared in DE 3/21.
Where self-representation is used, the Exporter must be established in NI, must declare an XI EORI in DE 3/1, and DE 3/2 must be left blank.
Notes:
To provide compatibility with the Export Control System (ECS), the ‘Name’ and ‘Street and Number’ components of this data element are restricted to ‘an..35’.
DE 3/2 Exporter Identification Number (Box 2: Consignor/Exporter)
| 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..17 | 1x | NA |
This data element is mandatory where the Exporter holds an EORI.
All Declaration Categories:
The identification number (GB or XI EORI) of the Exporter is to be entered in DE 3/2.
For MoU approved fast parcel traders, insert the EORI no. of the approved MOU operator, when details of the individual exporters are not required.
For commercial exportations 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 (Articles 5 and 6). This applies to all commercial exports including ‘one off’ consignments.
For exports out of Great Britain (GB):
If a recognised GB EORI is held it must be declared in DE 3/2.
DE 3/1 must be left blank where a GB EORI is provided in DE 3/2.
For the purposes of Export Declarations from GB (England, Scotland, Wales, Isle of Man):
The Exporter for GB is defined as:
- The person who has the power to determine and has determined that the goods are to be taken out of that customs territory.
Where the exporter is not established in GB, the exporter must appoint a representative, who is established in GB, to act on their behalf as an indirect representative.
For exports out of Northern Ireland (NI):
If a recognised EORI is held it must be declared in DE 3/2. DE 3/1 must be left blank where an XI EORI is declared in DE 3/16.
DE 3/1 is mandatory where:
- A GB EORI is declared in DE 3/2 or
- DE 3/2 is left blank
A GB EORI is permitted in DE 3/2 where the exporter is:
- Re-exporting goods that were previously entered to a special procedure prior to the introduction of XI EORIs
- Utilising certain transit and special procedures authorisations where a specific legal exemption under the 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
- Exporting/dispatching goods using excise authorisations and approvals
- Submitting a supplementary declaration for which the tax point is prior to the introduction of XI EORIs
In no other circumstances may a GB EORI be declared in DE 3/2 for exports out of Northern Ireland.
The instances in which a GB EORI is permitted in DE 3/2 does not affect the requirement to be established in NI.
The details of the Exporter (name and address and postcode) are to be entered in DE 3/1, (as defined in Article 1(19) of Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446).
Exporter is defined in Article 1(19) as:
a) private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual’s personal baggage,
b) in other cases where a) does not apply:
(i) a person established in the customs territory of the Union who, has the power to determine and has determined that the goods are to be taken out of that customs territory;
(ii) Where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to be taken out of that customs territory
Notes:
Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446 provided additional clarification on the definition of the Exporter as follows:
‘…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…’.
Establishment rules for exports out of Northern Ireland (NI):
Except where an exemption applies under the 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 Exporter must be established in NI.
Where the Exporter is not established, irrespective of whether an XI EORI is declared in DE 3/2, an indirect representative must be used and code ‘3’ must be declared in DE 3/21.
Where self-representation is used, the Exporter must be established in NI and must declare an EORI in DE 3/2 and DE 3/1 must be left blank.
DE 3/9 Consignee Name and Address (Box 8 - consignee)
| 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 | Name: an..35 + Street and number: an..35 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | 1x |
This data element must always be completed if an EORI number has not been provided in DE 3/10.
All Declaration Categories:
Enter the Consignee’s name and address, and their identity details.
This is the party to whom the goods are consigned/ shipped in the third country.
DE 3/9 is used to declare the Consignee’s name and address and postcode. This DE may only be completed where a recognised GB or XI EORI number is not declared in DE 3/10.
Name and Address
Enter the full name and address of the Consignee, 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.
If the Consignee’s identifier reference number (GB or XI EORI) quoted in DE 3/10 is recognised by CDS, then DE 3/9 should not be completed.
Notes:
For paper declarations only one consignee is to be declared.
For all other declarations, if there is only one consignee then the Consignee’s details are to be supplied at header level.
If there is more than one consignee then consignee details are to be supplied at item level.
Where the specific consignee details are not known, enter the details of the firm or company responsible for taking delivery of the goods.
To provide compatibility with the Export Control System (ECS), the ‘Name’ and ‘Street and Number’ components of this data element are restricted to ‘an..35’.
DE 3/10 Consignee Identification Number (Box 8: Consignee 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 | an..17 | 1x | 1x |
Where the Consignee has a valid GB or XI EORI number or other recognisable reference number, this data element is mandatory.
All Declaration Categories:
Enter the identification number of the party to whom the goods are consigned/ shipped in the third country.
Where a valid EORI number is provided in DE 3/10, the Consignee’s name and address must not be completed in DE 3/9.
Where a unique identification number is issued under third country trading partnership programmes that number may be declared in DE 3/10.
Notes:
The identity of a consignee is a combination of the country code of the issuing country, and the identity reference allocated by that country. The identity reference must take the following form:
- agency code (an..3) as listed in UN/EDIFACT 3055
- consignee Identification code (an..13)
For example, JP1511234567890 for a Japanese Consignee (country code: JP) whose identification number with Japanese customs (Agency Code 151) is 1234567890.
For paper declarations: only one consignee is to be declared.
For all other declarations:
If there is only one consignee then the Consignee details are to be supplied at header level.
If there is more than one consignee then the individual Consignee details must be supplied at item level (one consignee per item).
DE 3/17 Declarant Name and Address (Box 14: 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 | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | NA |
This data element is optional and may be left blank.
All Declaration Categories:
Name and Address
Enter the full name and address of the Declarant, 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.
For exports out of Northern Ireland (NI):
A GB EORI is permitted in DE 3/18 where the declarant is:
- Re-exporting goods that were previously entered to a special procedure prior to the introduction of XI EORIs
- Submitting a supplementary declaration where the goods departure was prior to the introduction of XI EORIs
In no other circumstances may a GB EORI be declared in DE 3/18 for exports out of NI. The instances in which a GB EORI is permitted in DE 3/18 does not affect the requirement for establishment in NI.
Establishment rules for exports out of 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 re-exportation of goods entered to Temporary Admission) and
- The Exporter 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.
Notes:
This data element may only be declared once at header level.
Where self-representation is used, the details entered in the Declarant (DE 3/18) and Exporter (DE 3/2) data elements should be the same and AI code 00400 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.
On paper declarations: Enter the full name and address of the person or company concerned, and the telephone number of the signatory.
Simplified Procedures (regular use) Indirect Representatives
Where a sub-agent is completing a:
- Simplified declaration (Additional Declaration Types C or F in DE 1/2) and/or
- Supplementary declarations (Additional Declarations Types Y or Z in DE 1/2) on behalf of an SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then
- The identity of the authorised trader for SDP or EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number) and
- The sub-agent’s identity must be entered in DE 3/18 (Declarant’s Identity)
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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | an..17 | 1x | NA |
This data element is mandatory.
All Declaration Categories:
Enter the identification number (GB or XI EORI) of the Declarant in DE 3/18.
For exports out of Northern Ireland (NI):
A GB EORI is permitted in DE 3/18 where the declarant is:
- Re-exporting goods that were previously entered to a special procedure prior to the introduction of XI EORIs
- Submitting a supplementary declaration where the goods departure was prior to the introduction of XI EORIs
In no other circumstances may a GB EORI be declared in DE 3/18 for exports out of NI. The instances in which a GB EORI is permitted in DE 3/18 does not affect the requirement for establishment in NI.
Establishment rules for exports out of 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 re-exportation of goods entered to Temporary Admission) and
- The Exporter 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.
Notes:
This data element may only be declared once at header level.
Where self-representation is used, the details entered in the Declarant (DE 3/18) and Exporter (DE 3/2) data elements should be the same and AI code 00400 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.
Simplified Procedures (regular use) Indirect Representatives
Where a sub-agent is completing a:
- Simplified declaration (Additional Declaration Types C or F in DE 1/2) and/or
- Supplementary declarations (Additional Declarations Types Y or Z in DE 1/2) on behalf of an SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then
- The identity of the authorised trader for SDP or EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number) and
- The sub-agent’s identity must be entered in DE 3/18 (Declarant’s Identity).
DE 3/19 Representative Name and Address (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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + |
1x | NA |
This data element is only required where the Representative differs from the Declarant declared in DE 3/18 and the Representative does not hold an EORI.
All Declaration Categories:
A Representative should only be declared to CDS where, the Representative (party who will be responsible for the customs formalities), differs from the Declarant declared in DE 3/18.
For example, where the Representative contracts with a sub-agent to submit the customs declaration. The sub-agent’s details are to be entered in the Declarant’s data elements, the Representative (who holds the contract with the Exporter to complete the customs formalities) will be entered in the Representative’s data elements.
Where a Representative’s details are required, the identification number (GB or XI EORI) of the Representative must be declared in DE 3/20 where held.
DE 3/19 is used to declare the Representative’s name and address and postcode. This DE may only be completed where a recognised GB or XI EORI number is not held and declared in DE 3/20.
Name and Address
Enter the full name and address of the Representative, 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.
For exports out of Northern Ireland (NI):
DE 3/19 may only be completed where all of the following conditions are met:
- The Representative differs from the Declarant declared in DE 3/17 and/ or DE 3/18, and
- The party in DE 3/19 is acting as a customs representative on behalf of persons who are not required to be established within NI and
- An XI EORI is not held
Where the above conditions are not met, DE 3/19 must be left blank.
A GB EORI is permitted in DE 3/20 where the declarant is:
- Re-exporting goods that were previously entered to a special procedure prior to the introduction of XI EORIs
- Submitting a supplementary declaration where the goods departure was prior to the introduction of XI EORIs
In no other circumstances may a GB EORI be declared in DE 3/20 for exports out of NI. The instances in which a GB EORI is permitted in DE 3/20 does not affect the requirement for establishment in NI.
Where the customs representative is acting on behalf persons who are not required to be established within NI, the customs representative does not need to be established in NI but must declare either an XI EORI in DE 3/20 or their Name and Address in DE 3/19. A GB EORI is not permitted in DE 3/20 in these circumstances.
Establishment rules for exports out of 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 re-exportation of goods entered to Temporary Admission) and
- The Exporter 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.
Notes:
This data element may only be declared once at header level.
Where self-representation is used, the details entered in the Declarant (DE 3/18) and Exporter (DE 3/2) data elements should be the same and AI code 00400 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.
On paper declarations: Enter the full name and address of the person or company concerned, and the telephone number of the signatory.
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 importer/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).
Simplified Procedures (regular use) Indirect Representatives
Where a sub-agent is completing a:
- Simplified declaration (Additional Declaration Types C or F in DE 1/2) and/or
- Supplementary declarations (Additional Declarations Types Y or Z in DE 1/2) on behalf of an SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then
- The identity of the authorised trader for SDP or EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number) and
- The sub-agent’s identity must be entered in DE 3/18 (Declarant’s Identity).
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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | an..17 | 1x | NA |
This data element is only required where the Representative differs from the Declarant declared in DE 3/18.
All Declaration Categories:
A Representative should only be declared to CDS where, the Representative (party who will be responsible for the customs formalities), differs from the Declarant declared in DE 3/18.
For example, where the Representative contracts with a sub-agent to submit the customs declaration. The sub-agent’s details are to be entered in the Declarant’s data elements, the Representative (who holds the contract with the Exporter 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 (as defined in Article 18 of the Union Customs Code (UCC), EU Reg. No. 952/2013 in DE 3/20 where held.
The Representative Name and Address data element (DE 3/19) should only be completed where no recognised GB or XI EORI number is held.
For exports out of Northern Ireland (NI):
A GB EORI is permitted in DE 3/20 where the declarant is:
- Re-exporting goods that were previously entered to a special procedure prior to the introduction of XI EORIs.
- Submitting a supplementary declaration where the goods departure was prior to the introduction of XI EORIs.
In no other circumstances may a GB EORI be declared in DE 3/20 for exports out of NI. The instances in which a GB EORI is permitted in DE 3/20 does not affect the requirement for establishment in NI.
Where the customs representative is acting on behalf persons who are not required to be established within NI, the customs representative does not need to be established in NI but must declare either an XI EORI in DE 3/20 or their Name and Address in DE 3/19. A GB EORI is not permitted in DE 3/20 in these circumstances.
Establishment rules for exports out of 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 re-exportation of goods entered to Temporary Admission) and
- The Exporter 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.
Notes:
This data element may only be declared once at header level.
Where self-representation is used, the details entered in the Declarant (DE 3/18) and Exporter (DE 3/2) data elements should be the same and AI code 00400 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.
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 importer/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).
Simplified Procedures (regular use) Indirect Representatives
Where a sub-agent is completing a:
- Simplified declaration (Additional Declaration Types C or F in DE 1/2) and/or
- Supplementary declarations (Additional Declarations Types Y or Z in DE 1/2) on behalf of an SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then
- The identity of the authorised trader for SDP or EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number) and
- The sub-agent’s identity must be entered in DE 3/18 (Declarant’s Identity).
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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | n1 | 1x | NA |
This data element is mandatory except where self-representation is used.
All Declaration Categories:
Enter the relevant code showing the status of the representative:
| Code | Representation |
|---|---|
| 2 | Direct representation |
| 3 | Indirect representation |
Where self-representation is used, this data element should be left blank.
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 Exporter (DE 3/2) data elements should be the same and AI code 00400 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.
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 3/31 Carrier Name and Address
| 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 | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
1x | NA |
This data element is only required:
- on a combined EXS and pre-departure declaration and
- where the Carrier differs from the Declarant declared in DE 3/18 and
- where the Carrier does not hold a GB or XI EORI
Additional Declaration type Y & Z (DE 1/2):
This data element is not required on a supplementary declaration.
All Declaration Categories:
This information is only required where the Carrier is different from the Declarant (as declared in DE 3/18).
Where the Carrier is different, the details of the Carrier are to be entered in DE 3/31 or 3/32 as appropriate.
DE 3/31 is used to declare the Carrier’s name and address, postcode and phone number.
If the Carrier’s identifier reference number (GB or XI EORI) quoted in DE 3/32 is recognised by CDS, then DE 3/31 should not be completed.
Name and address
Enter the full name and address of the Carrier, including the postcode and phone number. 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.
Establishment rules for exports out of Northern Ireland (NI):
The carrier does not need to be established in NI, unless the mode of transport declared in DE 7/4 is sea (code = ‘1’), air (code = ‘4’), or inland waterway (code = ‘8’).
Notes:
This data element may only be declared once at header level.
To provide compatibility with the Export Control System (ECS), the phone number component is restricted to ‘an..50’.
DE 3/32 Carrier Identification number
| 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 | an..17 | 1x | NA |
This data element is only required:
- on a combined EXS and pre-departure declaration and
- where the Carrier differs from the Declarant declared in DE 3/18
Additional Declaration type Y & Z (DE 1/2):
This data element is not required on a supplementary declaration.
All Declaration Categories:
This information is only required where the Carrier is different from the Declarant (as declared in DE 3/18). Where the Carrier is different, the details of the Carrier are to be entered in DE 3/31 or 3/32 as appropriate.
Enter the identification number (GB or XI EORI) of the Carrier in DE 3/32.
Where a valid GB or XI EORI number is provided in DE 3/32, the Carrier’s name and address should not be completed in DE 3/31.
Where the Carrier does not have a GB or XI EORI number, the customs administration may assign an ad hoc number for the declaration concerned.
Notes:
This data element may only be declared once at header level.
Where a unique identification number is issued under third country trading partnership programmes that number may be declared in DE 3/32.
Establishment rules for exports out of Northern Ireland (NI):
The carrier does not need to be established in NI, unless the mode of transport declared in DE 7/4 is sea (code = ‘1’), air (code = ‘4’), or inland waterway (code = ‘8’).
DE 3/37 Additional Supply Chain Actor(s) Identification Number (No Previous Reference)
| 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 | Role code: a..3 + Identifier: an..17 |
99x | 99x |
This data element is optional and may be left blank.
All Declaration Categories:
If used, enter the unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognised by the European Union.
This data element comprises of two components:
First Component: Role Code (a..3)
Enter the role code specifying their role in the supply chain.
The following parties can be declared:
| Role Code | Party | Description |
|---|---|---|
| CS | Consolidator | Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components |
| MF | Manufacturer | Party which manufactures goods |
| FW | Freight Forwarder | Party undertaking forwarding of goods |
| WH | Warehouse Keeper | Party taking responsibility for goods entered into a warehouse |
Second component: Identification number of the party (an..17)
This should be a GB or XI EORI number, or a third country unique identifier recognised by the UK.
Notes:
Up to 99 separate instances may be declared in DE 3/37 at header level and item level.
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 |
|---|---|---|---|
| B1, B2, B4, C1 C&F and C1 B&E | Authorisation type code: an..4 + Identifier: an..17 |
99x | NA |
This data element is only mandatory where an authorisation is required to declare the goods.
All Declaration Categories:
This data element does not require completion for the following types of authorisation:
- Authorisation by Customs Declaration for Special Procedures
- Simplified Procedures on an occasional basis (DE 1/2 codes B&E)
For all other authorisations and approvals:
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. Appendix 6: DE 3/39: Authorisation Type Codes contains the list of codes to be declared for this data element (for example, CSE to be declared when Customs Supervised Exports is being used, along with the GB or XI EORI number of the CSE authorisation holder).
The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.
The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes 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 authorisation using the relevant code from Appendix 6: DE 3/39: Authorisation Type Codes.
Second Component: Identifier (an..17)
Enter the GB or XI EORI number of the authorised party.
For exports out of Northern Ireland (NI):
With the exemption of:
- Re-export, where the goods were previously entered to a special procedure prior to the introduction of XI EORIs
- Certain transit and 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
- Supplementary declarations where the goods departure was prior to the introduction of XI EORIs
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 3/40 Additional Fiscal References Identification Number (No Previous Reference)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| B1, B4 and C1 C&F | Role code: an3 + VAT identification number: an..17 |
99x | 99x |
This data element may only be declared for exports out of Northern Ireland (NI) where ’1042’ is entered in DE 1/10 (Procedure Code).
All Declaration Categories:
This data element consists of two components:
First Component: Role code (an3)
The following parties can be declared:
| Role Code | Party | Description |
|---|---|---|
| FR1 | Exporter (replaces document code YO40) |
Enter the value added tax (VAT) identification number issued in the UK for the Exporter designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code for the UK (for example, FR1GB123456789). FR1 should be used for an Exporter that is established and VAT registered in the UK, it cannot be used by a non-VAT registered person. |
Second Component: VAT identification number (an..17)
The VAT identification number is structured as follows:
| Field | Content | Format |
|---|---|---|
| 1 | Enter ‘GB’. | a2 |
| 2 | Individual number attributed by the UK for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC (for example, the individual’s VAT number). | an..15 |
Notes:
Up to 99 separate instances may be declared in DE 3/40 at header level and at item level.
A full audit trail must be held by the Exporter to identify the quantities of onward supply relief goods exported as justification for the acquisition VAT not being accounted for in the UK. Failure to provide these details on request may result in a demand for the relieved VAT being issued.