Guidance

Authorisation type codes for data element 3/39 of CDS

Use appendix 6 to find codes for data element 3/39 of the Customs Declaration Service (CDS) when importing into the UK.

This appendix contains the list of codes to be declared in data element (DE) 3/39 to identify the type of customs authorisation held (for example, Simplified declaration authorisation (SDE) to be declared when simplified declaration procedure is being used).

This data element should be used to declare the Economic Operator Registration and Identification number against the appropriate authorisation type code for each type of authorisation required 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.

DE 3/39 does not require completion where an authorisation by customs declaration is used for special procedures.

Code Description
ACE Authorised consignee for Union transit
ACP Authorised issuer to establish the proof of the customs status of Union goods
ACR Authorised consignor for Union transit
ACT Authorised consignee for TIR procedure
AEOC Authorised Economic Operator - customs simplifications
AEOF Authorised Economic Operator - customs simplifications/security and safety
AEOS Authorised Economic Operator - security and safety
APEX Approved exporter
AWB Authorised weigher of bananas
BOI Binding Origin Information
BTI Binding Tariff Information
CCL Authorisation for centralised clearance
CGU Comprehensive guarantee
CSDR Community system of duty reliefs
CSE Customs simplified exports
CVA Simplification of the determination of amounts being part of the customs value of goods
CW1 Operation of storage facilities for the customs warehousing of goods in a public customs warehouse type I
CW2 Operation of storage facilities for the customs warehousing of goods in a public customs warehouse type II.
CWP Operation of storage facilities for the customs warehousing of goods in a private customs warehouse
DEP Designated export place
DPO Deferment of payment authorisation
EIR Authorisation for the use of customs declaration through an entry of data in the declarant’s records, including for the export procedure (CSE)
EORI Economic Operator Registration and Identification
EPSS Excise payment security system
ETD Electronic transport document (authorised for use as a customs declaration)
EUS End use authorisation
EXEE Registered consignee (Excise)
EXOR Registered consignor (Excise)
EXW Excise warehouse
EXWH Excise warehouse - Hydrocarbon Oils
FAS Flexible accounting system
FZ Free zone (only for the use of the Isle of Man)
GGA General guarantee account
GVS General valuation statement
IPO Inward processing procedure authorisation
LVBI Low value bulking of imports
MOU Memorandum of understanding
OPO Outward processing procedure authorisation
REM Remission of the amounts of import or export duty
REP Repayment of the amounts of import or export duty
REX Registered exporter
RSS Regular shipping services authorisation
SAS Authorisation for self assessment
SASP Single authorisation for simplified procedures
SDE Simplified declaration authorisation (SDP)
SIVA Simplified Import VAT Accounting
SSE Authorisation for the use of seals of a special type
TEA Temporary admission authorisation
TEAH Temporary admission authorisation - auction houses (no guarantee for VAT required)
TRD Authorisation to use transit declaration with a reduced dataset
TST Authorisation to operate storage facilities for the temporary storage of goods
UKCS UK Continental shelf

Note: these codes are also relevant to and used when making an application for an authorisation or decision as detailed in delegated regulation (EU) 2015/2446.

Published 1 August 2018