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HMRC internal manual

Customs Freight Simplified Procedures

Supplementary Declarations (SDs): Declaration Unique Consignment References (DUCRs)

It is a mandatory requirement that both the SFD and the SD be allocated the same DUCR. The structure of the DUCR must conform with the format recommended by the World Customs Organisation (WCO). The DUCR can comprise of up to 35 characters.

The format for a UK trader is < year > < GB > < EORI > < - > < reference >


< year > = the year in which the DUCR was allocated, eg ‘7’ if allocated in 2007

GB = the country where the DUCR was allocated, eg ‘GB’ for UK declarations

< EORI > = the identity of the trader as known to Customs

< - > = a dash

< reference > = a unique series of up to 18 characters that the trader whose EORI is included in the DUCR devises, which provides an audit trail within the commercial records. This component of the DUCR is restricted to numbers, upper case letters and certain special characters viz. ‘0’ to ‘9’, ‘A’ to ‘Z’. ‘-‘, ‘(‘, ‘)’. Forward slashes (/) and colons (:) must NOT be used.

It is recommended that, where possible, the DUCRs are sequential as this allows the local officer to easily identify any missing consignments/ declarations. Sequential numbering may not suit all systems and in these cases the DUCR format should be agreed on an individual basis with the trader. The DUCR may be a system generated number or provided from a manual log. In all cases the trader must be able to guarantee its uniqueness.

The trader should be able to provide a DUCR reconciliation record (system generated or manual) on request to show DUCRs used and their exhaustion against subsequent SDs as part of the audit trail.

The DUCR must appear in document field ‘9DCR’ in Box 44 of all SFDs, CT documents, C21s, SDIs, SDWs and FSDs.

If traders are exceptionally allowed to complete C130s (goods arrive at a non-inventory linked site) they will need to complete the DUCR in box 7 as this form does not include box 44.

The DUCR quoted on any transit documents, SFDs, C21s, etc must be identical to that quoted on all supporting documents and SDs which relate to that consignment. Unless removing goods from warehousing the trader must not use a different DUCR on the SD to that quoted on the initial declaration. If the trader uses a different DUCR on the SDW, a full audit trail must be maintained, see below.

Where 40 or less DUCRs are to be declared on an SD, the first DUCR is declared in document field ‘9DCR’, with the remainder being declared under document code ‘9DCS’.

DUCRs and Customs Warehousing

Upon removal of the goods from warehousing the stock account reference must be entered in the EIDR records along with the DUCR. The DUCR entered in the EIDR records to remove the goods the same DUCR must appear on the subsequent SDW. For example:

DUCR used for the full process.

  • DUCR1234 is entered into the warehouse’s stock records against stock account reference 5678.
  • Stock reference 5678 is to be released from the warehouse.
  • Stock reference 5678 is entered into the EIDR records quoting DUCR1234.
  • SDW quotes DUCR 1234 in box 44 of the declaration.

Original DUCR is discharged in the warehousing stock records.

  • NCTs/C21 quotes DUCR1234.
  • A C130 is used to release the goods from the ships manifest. DUCR1234 is quoted in box 7 (as there is no Box 44 on this document).
  • Goods are entered to TS and DUCR1234 is quoted in the TS records.
  • Goods are released from TS into a Customs Warehouse. DUCR1234 is quoted in the EIDR records.
  • DUCR1234 is entered into the warehouse’s stock records against stock account reference 5678.
  • Stock reference 5678 is to be released from the warehouse.
  • Stock reference 5678 is entered into the EIDR records quoting DUCR1289.
  • SDW quotes DUCR1289 in box 44 of the declaration.

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DUCR part suffix

Goods released on a single frontier declaration do not always get declared on a single SD. They may sometimes be split between a number of SDs. In these instances the DUCR must include a part suffix.

The DUCR ‘part’ field can contain up to 3 numeric ‘part’ numbers followed by an optional check letter. This field can either be omitted, contain a part number, contain a part number and a check letter or just contain a check letter. If a check letter is supplied then the DUCR and any part numbers are checked and the DUCR part is rejected if found to be invalid.

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DUCRs and aggregation

If traders are aggregating DUCRs within one SD it may not be possible to record each individual DUCR in box 44. In these instances the following will apply:

If aggregating 40 or less DUCRs, the first DUCR/part suffix is entered in document field ‘9DCR’ and the remaining DUCR/parts are entered under document code ‘9DCS’

If aggregating more than 40 DUCRS, the following trader’s reference may be entered in document field ‘9DCR’:

  • ‘AGG’ as the first three characters, followed by a unique reference code (maximum of 18 characters) eg:


The trader’s records must show a full breakdown of the aggregation (AGG) DUCR providing an audit trail to each of the SFDs/local clearance record removals included in the aggregated declaration eg:

  • AGG DUCR includes 12 packages from DUCR1234
  • AGG DUCR includes 12 packages from DUCR4567, etc

From this system reconciliation we are still able to establish that all goods have been fully accounted for on the one SD. If traders are not able to provide a satisfactory reconciliation then they must not use aggregation (see CFSP06300 and CFSP06400 for more information on aggregation).