Changes to declaration type for special territories of the EU (CIP5)

Find out about changes to the declaration type for goods in free circulation going to certain special territories of the EU.

In December 2016 the Customs Information Paper 63 (2016) advised a change to the combination of declaration type box 1 (subdivision 1) and country of destination code box 17 in order to comply with Union Customs Code requirements.

Please see Customs Information Paper 63 (2016) and the information in this Customs Information Paper 5 (2017) to fully understand the change.

The purpose of this Customs Information Paper 5 (2017) is to amend and clarify what the changes are and when they’ll come into force.

Jersey (JE) and Guernsey (GG) - Channel Islands

The Customs Information Paper 63 (2016) didn’t focus on the change in declaration type for free circulation goods being sent to Jersey and Guernsey. Previously, such movements were made using declaration type ‘EX’.

In the Customs Information Paper 63 (2016) changed the declaration type to ‘CO’. The change was due to come into force with immediate effect.

However, making a change such as this without facilitating a period of time for any necessary software changes posed a significant problem for some agents, and a decision was made to postpone this change until a later date.

This change will now come into force on 1 September 2017.

We’re unable to provide a period of grace where both ‘EX’ and ‘CO’ are valid. On the date of the change ‘EX’ will finish being a valid declaration type for the removal of free circulation goods to the Channel Islands.

A declaration accepted up until midnight on 31 August 2017 that’s subject to re-processing errors may fail on arrival on or after 1 September and will require amendment and re-submission.

Canary Islands (IC), Guadeloupe (GP), Martinique (MQ), Mayotte (YT), French Guiana (GF) and Reunion (RE)

Information about the other special territories mentioned in Customs Information Paper 63 (2016) remains accurate. The UK export system will continue temporarily to allow the ‘parent country’ code in box 17 ‘country of destination’ code.

In order to synchronise these changes the parent country codes will continue to be accepted until the 1 September 2017.


For queries relating to access to CHIEF via the NES email:

For information on export policy email:

For general HM Revenue and Customs (HMRC) queries contact Imports and exports: general enquiries.

Issued on 27 February 2017 by Customs Directorate, HMRC.

Read Your Charter to find out what you can expect from HMRC and what we expect from you.

Published 27 February 2017