Guidance

Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)

Updated 9 January 2024

DE 8/2 Guarantee Type and Cash Accounts (Box 44 and Box 52: Guarantee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B4 and C1 C&F	Guarantee type: an1	9x	NA

This data element is only required for goods moving under excise duty suspense.

All Declaration Categories:

Excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference) where no ARC number is provided in DE 2/3.

Where no ARC number has been provided in DE 2/3, enter code ‘X’ to state an excise guarantee is held and being used to secure this movement.

Where an ARC number is declared in DE 2/3, this data element may be left blank.

DE 8/3 Guarantee Reference (Box 52: Guarantee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B4 and C1 C&F	GRN: an..24 OR Other guarantee reference: an..35 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8	99x	NA

This data element is only required for goods moving under excise duty suspense.

All Declaration Categories:

An excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference) where no ARC number is provided in DE 2/3.

Where no ARC number has been provided in DE 2/3, enter the reference number of the excise guarantee.

Where an ARC number is declared in DE 2/3, this data element may be left blank.

DE 8/5 Nature of Transaction (Box 24: Nature of Transaction)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2 and B4	n..2	1x	1x

For Declaration Categories B1 and B2:

This data element is mandatory.

For Declaration Category B4:

This information shall only be required in the case of commercial transactions dispatching goods to a territory which is not part of the Member State of export. For example, goods declared for export in Northern Ireland, dispatched to a French Special Fiscal Territory, Réunion.

All Declaration Categories:

Enter the relevant code for type of transaction concerned, using the Union codes and headings from the table below.

Enter, a 2-digit code (second digit is optional), comprising a single-digit code from column:

• A - mandatory.
• B - optional.

A (Mandatory)	B (Optional)
1. Transactions involving actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7, 8)	1. Outright purchase/sale 2. Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent 3. Barter trade (compensation in kind) 4. Financial leasing (hire-purchase)* 9. Other
2. Return and replacement of goods free of charge after registration of the original transaction	1. Return of goods 2. Replacement for returned goods 3. Replacement (for example, under warranty) for goods not being returned 9. Other
3. Transactions involving transfer of ownership without financial or in-kind compensation (for example, aid shipments)	—
4. Operations with a view to processing** under contract (no transfer of ownership to the processor)	1. Goods expected to return to the initial country of export 2. Goods not expected to return to the initial country of export
5.Operations following processing under contract (no transfer of ownership to the processor)	1. Goods returning to the initial country of export 2. Goods not returning to the initial country of export
6. Not currently in use	—
7. Operations under joint defence projects or other joint intergovernmental production programmes	—
8. Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued	—
9. Other transactions which cannot be classified under other codes	1. Hire, loan, and operational leasing longer than 24 months 9. Other

*Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.

**Processing covers operations (transformation, construction, assembling, enhancement, renovation …) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A.

Notes:

One instance of DE 8/5 can be entered at header and item level.

For paper declarations:

• The code from column A must be entered in the left-hand side of the data element
• The code from column B (if declared) should be entered in the right-hand side of the data element

DE 8/6 Statistical Value (Box 46: Statistical Value)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2 and B4	n..15,2	N/A	1x

For Declaration Categories B1 and B4:

This data element is mandatory unless otherwise specified in the DE 1/11 Additional Procedure Code.

For Declaration Category B2:

This data element is not required where the commercial transaction for outward processing is a sales contract.

All Declaration Categories:

Enter the statistical value for the goods item in GBP (£ sterling), irrespective of the currency used in DE 4/11 (Total Amount Invoiced).

This data element must be completed as required by the:

• DE 1/10 Procedure Code completion notes (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details) or
• DE 2/3 Document Codes and Other References requirements (Appendix 5: DE 2/3: Documents and Other Reference Codes for details).

Notes:

The statistical value is the approximate theoretical value of the goods at the time and place where they leave the territory of the Member State in which they were located at the time of release into the customs procedure (‘exporting Member State’). The statistical value is to relate to this Member State.

Therefore, the statistical value consists of the (intrinsic) value of the goods and the incurred or calculated cost for transport and insurance from their point of the transport related departure to the point of exit from this Member State.

To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘n..15,2’.

Value of the goods

Statistical value is based on the value of the goods:

• Value of the goods shall be the customs value, where it is determined (Title II, Chapter 3 of UCC “VALUE OF GOODS FOR CUSTOMS PURPOSES”)
• Where a customs value is not determined, the value of the goods shall be:
  • the cost of the goods to the purchaser abroad or
  • if there is no sale, the price the goods would reasonably have fetched if sold to a non-related buyer and seller abroad.

It should include packing, inland and coastal transport in the UK, dock dues, loading charges and all other costs, profits, charges and expenses.

For example:

To be included:

• Insurance and commission accrued up to the point where the goods are deposited on board the exporting vessel or aircraft.

To be excluded:

• Outward sea/air freight and marine/air insurance.
• Any cash or trade discounts to the purchaser abroad should be deducted.
• Any national taxes e.g., VAT, Excise and similar levies where they are not included in the price actually paid or payable or not borne by the trading partner/ purchaser.
• Agricultural export refunds.

Other costs

The statistical value must include only ancillary charges. These are the actual or calculated costs for transport and, if they are incurred, for insurance, but covering only that part of the journey which is within the statistical territory of the exporting Member State. If transport or insurance costs are not known, they are to be assessed reasonably on the basis of costs usually incurred or payable for such services (considering especially, if known the different modes of transport).

Other costs beyond the exporting Member State

If the total overall ancillary charges cover a transport journey beyond the border of the exporting Member State, (e.g. under ‘CIF final destination’) these costs must be split up accordingly e.g. on a kilometre pro rata basis.

Other costs relating to more than one item on the export declaration

If the ancillary charges relate to several items on an export declaration, the respective ancillary costs for each individual item must be calculated on a relevant pro rata basis, e.g. kg or volume.

Statistical Value in the Case of Processing (Export)

Exports for outward processing

For goods which are to temporarily leave the Union for processing, the statistical value is only required where the commercial transaction is not a sales contract, but a contract for services (a ‘processing’ contract):

• The statistical value must be established by taking the value at the time of export of the unprocessed goods.

Please refer to the specific Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for more details.

Note: Do not complete DE 8/6 for Outward Processing on a B2 declaration category where the commercial transaction is a sales contract.

Re-exports after inward processing

DE 8/6 (statistical value) should only be completed in circumstances where there was no sales contract for the original importation of the unprocessed products.

For goods which leave the Union after having undergone processing, the statistical value must be established by taking the value of the previously imported unprocessed goods plus the value added in the Union during the processing.

Currency conversion

The Statistical Value must be expressed in the national currency of the Member State where the customs declaration is lodged. Values which are, for example, on documents, expressed in another currency (for example, invoiced currency of the goods), need to be converted.

The rate of exchange to be used is the rate applicable at the time the customs declaration is accepted, and according to Union customs provisions on currency conversion relating to the determination of the customs value (Article 146 UCC-IA).

DE 8/7 Writing-off (Box 44)

This data element is combined for declaration purposes with DE 2/3. Please refer to DE 2/3 (Document Codes) for its completion rules.