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DE听2/1 Simplified Declaration/ Previous Documents

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	Document category: a1 + Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..3	9999x	99x

This data element is mandatory.

This data element must always be completed to identify a previous declaration or previous document(s).

Additional Declaration Type (DE听1/2) Z

Where Previous Document Type CLE is declared at item level, it must not be declared at header level.

Master Unique Consignment Reference (MUCR) and Declaration Unique Consignment Reference (DUCR)

For exports the Master Unique Consignment Reference (MUCR) must be declared in听DE听2/1 using the Previous Document Type code 鈥楳CR鈥�.

For exports, only one听MUCR听may be declared.

罢丑别听DUCR听and any听DUCR听part numbers must be declared in听DE听2/1 using the Previous Document Type codes 鈥楧CR鈥� and 鈥楧CS鈥� respectively.

For exports, the听MUCR,听DUCR听补苍诲听DUCR听part numbers (DCS) must always be declared at header level.

For removals from warehouse and听IP听(DUCR):

罢丑别听DUCR听to be declared on the re-export declaration, is the听DUCR听associated with the stock record for the re-export of the goods. It is not the听DUCR听used to originally enter the goods to warehousing or听IP.

All Declaration Categories:

A previous declaration, or document, is identified by class, type, reference and the goods item number. The goods item number element in听DE听2/1 may be omitted where the previous document comprised a single goods item.

Previous document types, other than MCR and DCR, should only be declared at header level where they apply to every goods item on the declaration.

The Procedure Code completion notes in听Appendix 1:听DE听1/10: Requested and Previous Procedure Codes听give guidance on the 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听Appendix 3:听DE听2/1: Previous Document Codes.

Each previous document entered in听DE听2/1, is declared as an alpha numeric code (an..42), made up of four components:

First component: Document Category (a1)

The first component (a1) consists of a letter and is used to distinguish between the two categories mentioned below:

• The simplified declaration (regular use) or the entry in the declarant鈥檚 records, represented by 鈥榊鈥�
• The previous document, represented by 鈥榋鈥�.

For example: Y (used on supplementary declarations to represent simplified procedures (regular use)).

Second component: Previous document type (an..3)

The second component (an..3), consists of a combination of digits and/ or letters, serves to identify the type of document:

• Choose the appropriate code from the list in听Appendix 3:听DE听2/1: Previous Document Codes.

For example, code: SDE (to represent the export simplified declaration (DE听1/2: codes C&F)

Third component: Previous document reference (an..35)

The third component (an..35) represents the data needed to recognise the document. Enter:

• The identification number or another recognisable reference of the document.

For example, the MRN of the previous simplified declaration (DE听1/2: codes C&F).

Fourth component: Goods item identifier (n..3)

The fourth component (n..3) is used to identify which item of the previous document is being referred to:

• The goods item number on the exit summary declaration (EXS), simplified declaration (DE听1/2: codes C&F), entry in records or other previous document.
• This should be separated from the document reference number by 鈥�-鈥�.

For example: 2 (to identify that this reference refers to the second item on the previous document).

Where the previous document referred to contained only a single goods item, this component may be left blank.

Please note that the item number to be declared in this component is the item number from the previous document. It is not the item number from the current declaration.

Notes:

On paper declarations: the details are separated with a dash in the format (class-type-reference-goods item number, (for example, Z-380-12345-1).

References applicable to all items must be entered at header level, with a maximum number of 9,999 instances, with the exception of the听MUCR听补苍诲听DUCR听which must always be declared at header level for exports.

References not applicable to all items should be declared at item level, with a maximum number of 99 instances.

Please note that, due to compatibility with the Export Control System (ECS), only the first 9 instances will be submitted to听ECS听(where applicable).

Electronic Licences:

Where an electronic licence quotes a听DUCR, to ensure successful matching, the听DUCR听entered to听CDS听must be the same as the one quoted on the electronic licence.

Master Unique Consignment Reference (MUCR) consolidation

The 惭补蝉迟别谤听UCR听辞谤听MUCR听must be declared at header level using Previous Document Type code MCR.

Whereas a declaration听UCR听directly relates to an individual听CDS听declaration, master UCRs are normally used to associate or link several declaration UCRs. For example, when a container holds a number of consignments from different exporters, each of whom has a听DUCR.

Rather than quoting many individual DUCRs for each consignment or consolidators, the inventory systems can advise听CDS听that each of the Declaration UCRs in the container is associated with a single 惭补蝉迟别谤听UCR.

Master UCRs can be associated with other Master UCRs. Although a 惭补蝉迟别谤听UCR听can be associated with one or many Declaration UCRs a Declaration听UCR听can only belong to one 惭补蝉迟别谤听UCR.

Association can be done:

• at the time of declaration by advising the declaration听UCR听and master听UCR听on the declaration
• by an explicit association transaction through which one can also:
  • dis-associate a听UCR听from a 惭补蝉迟别谤听UCR
  • associate a 惭补蝉迟别谤听UCR听or Declaration听UCR听with a (higher level)
• by authorised traders (such as loaders and inventory systems) on arrival (anticipated and/or actual) at a border location-by providing the Declaration听UCR听and 惭补蝉迟别谤听UCR听in the arrival message

罢丑别听MUCR听should only be completed according to the commercial rules for that type of traffic and/or location. For example, in the air environment would normally be the Master/Simple Air Waybill number or for approved courier traffic the Courier Baggage Voucher (CBV) reference.

Format of the听MUCR

惭补蝉迟别谤听UCR听(MUCRs) have one of the formats listed below

For Air

Use A:

• either 3 alpha characters
• a maximum of 8 numbers
• a maximum length of 13 characters overall

For courier traffic

Use C:

• 3 alpha characters
• at least 4 more alphanumeric

The courier听MUCR听must be at least 8 numbers long.

翱迟丑别谤听MUCR听蹿辞谤尘补迟蝉

• GB/iii-s鈥�s - GB = country, then followed by 3 characters identifying the inventory system and then at least another 5 alpha/numeric characters (minimum 12 characters in total)
• GB/iiii-s鈥�s - same as above yet with 4-character inventory reference (minimum 13 characters in total)
• GB/EORI-s鈥�s - GB, followed by the slash, then a valid听EORI, hyphen and then at least one alpha or numeric character

The rules about what other characters are allowed in a听MUCR听are the same as for听DUCR, for example restricted to numbers, upper case letters and certain special characters viz. 0 to 9, A to Z, -, (and).

If a听MUCR听is entered, then a听CDS听message must also be submitted to shut the consolidation once all the declarations have been associated with the听MUCR.

DUCR听Completion Rules:

For removals from warehouse and听IP:

罢丑别听DUCR听to be declared on the re-export declaration, is the听DUCR听associated with the stock record for the re-export of the goods. It is not the听DUCR听used to originally enter the goods to warehousing or听IP.

The Declaration听UCR听辞谤听DUCR听must be declared at header level using Previous Document Type code DCR.

础听DUCR听and an optional part reference must be unique and should comply with the rules and format as detailed in the 鈥楻ecommended Format of the听DUCR鈥� section below.

The declaration of a听DUCR听is mandatory for all declarations. The same听DUCR听must be supplied on all linked declarations, for example a simplified declaration (regular use) with its supplementary declaration.

It is important that simplified procedure (regular use) traders enter their own declaration听UCR听numbers (DUCRs) into听DE听2/1 Simplified Declaration/ Previous Document (third component using previous document type code 鈥楧CR鈥�) as these are used to provide the audit trail between the initial declarations (simplified declaration and听EIDR听entry), the linked supplementary declarations and any commercial documents.

罢丑别听DUCR/ Part is the main reference to the听CDS听declaration for simplified procedures (regular use) purposes and can incorporate commercial references so that there is a single reference for accessing all related information in trade and customs computer systems. 罢丑别听DUCR听must contain the听EORI听number of the simplified procedures (regular use) authorised trader.

DUCR听Part Numbers:

On supplementary declarations enter the related听DUCR/ Part(s) for the linked simplified declarations (regular use) and听EIDR听entries (initial declarations) using previous document type code 鈥楧CS鈥�. If a supplementary declaration covers more than one initial declaration, use the听DUCR/ Part of the first initial declaration as the听DUCR/Part for the supplementary declaration at header level. 罢丑别听DUCR/ Parts of each of the other initial declarations are to be declared as separate 鈥楧CS鈥� previous documents in听DE听2/1 at header level.

Recommended Format of听DUCR

The recommended format of the听DUCR听reference number in the UK is the WCO format, which is created from the following components:

• 鈥榊ear鈥� - is the year in which the鈥�DUCR鈥痺as allocated. For example, 鈥�3鈥� if allocated in 2023, 鈥�2鈥� if allocated in 2022 and 鈥�1鈥� if allocated in 2021. Therefore, for the year 2023, ensure the year component of the鈥�DUCR鈥痚ntered onto the electronic licence contains the single 鈥�3鈥� digit and not 鈥�23鈥�. In 2022, enter the year as a single 鈥�2鈥� digit and not 鈥�22鈥�
• 鈥楥ountry鈥� - is the country where the鈥�DUCR鈥痺as allocated. The country code must be 鈥楪B鈥� prefixed if the goods are being exported out of Great Britain. The country code should be 鈥榅I鈥� prefixed if the goods are being exported out of Northern Ireland (NI) unless a specified exemption applies
• 鈥�EORI鈥� - is the identity of the trader as known to HM Revenue & Customs (HMRC). In the UK this is the 12-character听EORI听number. This must be the听EORI听number of the simplified procedures (regular use) authorised trader
• 鈥�-鈥� - is a dash
• 鈥楻eference鈥� - is a unique series of characters that the trader, whose GB or XI听EORI听number is included in the听DUCR, devises and which provides an audit trail within traders鈥� commercial records. This component of the听DUCR听is restricted to numbers, upper case letters and certain special characters.

An example听DUCR听for an export out of Great Britain is as follows: 鈥�9GB000000000000-12345鈥�

This example听DUCR听would have been issued in 2023, in Great Britain, for an听EORI听number 鈥�000000000000鈥�, and with a trader reference number of 鈥�12345鈥�.

An example听DUCR听for an export out of Northern Ireland (NI) is as follows: 3XI000000000000-12345鈥�.

This example听DUCR听would have been issued in 2023, in NI, for an听EORI听number 鈥�000000000000鈥�, and with a trader reference number of 鈥�12345鈥�.

DE听2/2 Additional Information

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	Coded version (Union codes): n1 + an4 OR (National codes): a1 + an4 OR Union/ National code followed by a free text information: an..70	1x	99x

This data element should only be completed where an Additional Information code is required.

Declaration Category C1 C&F:

Where an听AI听code applies, this data element is mandatory for controlled goods/ drugs.

All Declaration Categories:

Only Additional Information (AI) Code RRS01 (GVMS releases) may be declared at header level on the customs declaration. All other听AI听codes must be declared at item level.

Where goods are being declared at a GVMS location (see Appendix 16S), Additional Information Code 鈥楻RS01鈥� must be declared in听DE听2/2 and a GVMS location code from Appendix 16S declared in听DE听5/23.

The Additional Information free text field can be left blank if the haulier identity is not known.

Enter any Union and/ or National codes which apply followed by any free text information for the Additional Information (AI) code as required. See听Appendix 4:听DE听2/2: Additional Information (AI) Statement Codes听for details of the codes which may be used, including any additional free text information which may be required by the specific听AI听肠辞诲别蝉.

Up to 99听AI听codes can be declared at item level in听DE听2/2.

Where a single goods item requires both Union and National听AI听codes to be declared in听DE听2/2, any Union Codes (beginning with a number) must be declared first.

The Procedure Code and Additional Procedure Code completion notes in听Appendix 1:听DE听1/10: Requested and Previous Procedure Codes听补苍诲听Appendix 2:听DE听1/11: Additional Procedure Codes听give guidance on the听AI听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听Appendix 4:听DE听2/2: Additional Information (AI) Statement Codes.

Where the听AI听code completion rules in听Appendix 1:听DE听1/10: Requested and Previous Procedure Codes听补苍诲听Appendix 2:听DE听1/11: Additional Procedure Codes听specifies different rules to the main听AI听code guidance in听Appendix 4:听DE听2/2: Additional Information (AI) Statement Codes, the rules specified in Appendices 1 and 2 take precedence.

Notes:

To provide compatibility with the Export Control System (ECS), the free text information component of this data element is restricted to 鈥榓n..70鈥�.

Further information:

For further information on specific customs export procedures and the use of the following听AI听codes, please refer to:

• Check if you need to declare goods you bring into or take out of the UK
• Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
• Appendix 1:听DE听1/10: Requested and Previous Procedure Codes
• Appendix 2:听DE听1/11: Additional Procedure Codes听for more details

Notes on specific Union Additional Information Codes

Single Transport Contract (Union听AI听code 鈥�30500鈥�)

EU law allows indirect export movements to be processed outside of the Export Control System (ECS) messaging system under a Single Transport Contract (STC).

础听STC听is a contract of carriage of goods cut from where the export starts to where the export ends (for example from Dublin to Shanghai). The fact that it may move through Other Member States (OMS) on a number of different transport modes to make this journey and exit in, for example, the UK does not matter.

The only condition attached to a听STC听is that it cannot exit the EU by road.

Exporters are required to specify that their goods are travelling under听STC. The Export Declaration must include the Additional Information (AI) code: 鈥�30500鈥� in听DE听2/2 and D/E 5/12 Office of Exit should show the office of exit as the customs office competent for supervising the goods at the time they were placed under the听STC. For instance, the customs office of where the goods were placed under the听STC, as per Article 329(7), Commission Regulation (EU) No. 2015/2447.

If the Customs authority at the point of exit in another Member State requests information on the听STC听consignment, the carrier must provide one of the following:

• the MRN of the export declaration
• a copy of the Single Transport Contract for the goods concerned
• the unique consignment reference number or the transport document reference number. (Where goods are presented in packages the number of packages must be provided. Where goods are presented in containers the container identification number must be provided.)

Notes on specific National Additional Information Codes

The following declaration elements should be declared to听CDS听using an听AI听statement code and be declared, as required, in听DE听2/2.

Premises (National听AI听code 鈥楶REMS鈥�)

If the premises code in听DE听2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a听AI听code in听DE听2/2 using the code: PREMS unless specifically instructed to do so by the Procedure Code completion notes, see听Appendix 1:听DE听1/10: Requested and Previous Procedure Codes听or details.

Insert the full name and address of the premises when:

• DE听2/7 (Identification of Warehouse) does not identify a UK allocated warehouse or
• Where otherwise directed by customs (see Procedure Code completion notes)

Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a 鈥�-鈥�.

Export process where Transit procedure follows the export procedure (National听AI听code 鈥楾RANS鈥�)

All goods for export must obtain Customs clearance or 鈥淧ermission to Progress鈥� (P2P) from听CDS. Where it is required that the goods must remain under Customs control on one of the transit procedures, they must subsequently be declared to the Transit (NCTS) system.

When using Transit to move exported goods, the Exporter/declarant should input the听AI听code: 鈥楾RANS鈥� into听DE听2/2 of the export declaration and D/E 5/12 Office of Exit should show the office of exit as the customs office of departure of the transit operation, as per Article 329(5), Commission Regulation (EU) No. 2015/2447, except for goods moving in excise duty suspense.

For excise suspense goods, the office of exit must be shown as the office where it is intended the goods will leave the territory of the EU, as per article 329(8) of Commission Regulation (EU) No. 2015/2447.

Registered consignor (National听AI听code 鈥�RCONR鈥�)

Enter the UK trader鈥檚听EORI听no. as an听AI听statement in听DE听2/2听AI听Statement using the code听RCONR.

Where a foreign company (for example, one not registered in the UK) takes ownership of goods before export, although the foreign company will be responsible for the export (including obtaining customs clearance of the goods) it is the UK company who has to provide evidence of export to justify zero rating the supply for VAT purposes.

In these situations, to help the UK trader in obtaining this evidence of export, enter the UK traders听EORI听number (without any GB prefix) in this data element.

Merchandise in Baggage (MIB) Northern Ireland exports

When exporting goods from NI as听MIB,听DE听2/2 Additional Information Code must include MIB01 on every item of the Export Declaration. The Declaration must be pre lodged and will need to be arrived and departed as normal.听听

The declaration must not include any of the following:

• DE听1/11 Additional Procedure Code 1MB
• DE听2/2 Additional Information Codes MIB02 or RRS01
• DE听2/3 Document Code 1MIB
• DE听3/39 Authorisation type code听MIB

The criteria for听MIB听NI movements can be found in the听Taking commercial goods out of Northern Ireland in your baggage听guidance page.

DE听2/3 Documents produced, certificates and authorisations, additional references and听DE听8/7 Writing off

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	Document type (Union codes) a1 + an3 + OR (national codes): n1 + an3 + Document identifier and part: an..35 + (document identifier: an..30, part: an..5) Document Status: a2 + Reason: an..35 + Issuing authority name: an..70 + Date of validity: n8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6	NA	99x

For Declaration Category B1:

This data element should only be completed where a document code or other reference is required.

For Declaration Category B2:

This data element is mandatory.

For Declaration Category B4:

This data element should only be completed where a document code or other reference is required.

For Declaration Category C1 C&F (Controlled Goods/ Drugs) only:

Writing off details are only required on a C1 C&F where the document requires control and endorsement pre-departure, for example, licensable goods. Where the document has been endorsed on the simplified declaration (DE听1/2, codes C&F), an appropriate document status code, should be declared on the supplementary declaration to prevent the document being further endorsed or exhausted, please see听Appendix 5B:听DE听2/3: Document Status Codes听for details.

For Declaration Category C1 B&E:

Licensable goods may not be declared using the declaration category C1 B&E data set.

All Declaration Categories:

DE听2/3 and 8/7 requirements are combined for the purposes of completing the declaration. The details for writing off are to be declared, as appropriate, alongside the document code details.

Enter any Union and/ or National document codes which apply followed by any additional details to be declared that are required by the specific code.

This data element can only be declared at item level.

Up to 99 documents produced, certificates, authorisations and additional reference codes can be declared in听DE听2/3 for each goods item.

Appendix 5:听DE听2/3: Documents and Other Reference Codes, with the听听or the听, should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to place the goods to their intended use or enter them to the customs territory of the EU.

罢丑别听听or the听听will identify any specific measures and document codes which may be required by the specific commodity code declared in听DE听6/14, 6/16 and 6/17.

Appendix 5:听DE听2/3: Documents and Other Reference Codes听contains details of all documents and other reference codes which may be declared in this data element, a description of their usage and provides guidance on the details to be declared against each code.

The Procedure Code and Additional Procedure Code completion notes in听Appendix 1:听DE听1/10: Requested and Previous Procedure Codes听补苍诲听Appendix 2:听DE听1/11: Additional Procedure Codes听give guidance on the document 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听Appendix 5:听DE听2/3: Documents and Other Reference Codes.

Where the document code completion rules in听Appendix 1:听DE听1/10: Requested and Previous Procedure Codes听补苍诲听Appendix 2:听DE听1/11: Additional Procedure Codes听specify different rules to the main document code guidance in听Appendix 5:听DE听2/3: Documents and Other Reference Codes, the rules specified in Appendices 1 and 2 take precedence.

Where a single goods item requires both Union and National document codes to be declared in听DE听2/3, any Union Codes (beginning with a letter) must be declared first.

Each document type code has eight components: not all components are mandatory for all document codes.

First Component: Document Type Code (an4) mandatory for all document codes declared

The first component is a 4 character Document Type Code. See听Appendix 5:听DE听2/3: Documents and Other Reference Codes听for a list of document codes which should be declared in specific circumstances. The Document Code appendix should be read in conjunction with the听听or the听,听Appendix 1:听DE听1/10: Requested and Previous Procedure Codes听补苍诲听Appendix 2:听DE听1/11: Additional Procedure Codes听for information on which Document Codes should be declared in order declare specific commodities or to use specific customs procedures.

Second Component: Document Identifier and Part (an..35), see additional notes on the second component鈥檚 format for licences in the section below

The second component comprises of two sub-components.

Sub-component 1: Document Identifier (an..30)

This sub-component is the document identifier. This is the reference number, as specified against the document type code in听Appendix 5:听DE听2/3: Documents and Other Reference Codes. This must identify the unique document, authorisation, licence or certificate being declared.

Sub-component 2: Multi Line Document (Document Part) (an..5) conditional, see the specific document code completion notes for details

Enter the line item (part) as required for the particular document.

For example, some licences cover many products with each defined as a line. The document part sub-component is used to identify the line number when required.

If omitted, it defaults to 1 and the attribution applies to the first (or only) line of the licence.

The line item number of the document is to be appended to the document identifier (completed in the first sub-component) separated by a dash (-).

For example: X0021234/16-3.

Third Component: Document Status Code (a2) conditional, see the specific document code completion notes for details

The third component is a Document Status Code (a2). A full list of the document status codes may be found in听Appendix 5B:听DE听2/3: Document Status Codes.

The document status code should be declared, as specified, by each document code.

The specific document status codes which may be used with each document code is specified in听Appendix 5:听DE听2/3: Documents and Other Reference Codes.

Certain document type codes (for example, authorisation numbers) will not usually require a status code to be declared and where applicable this is specified against the document code in听Appendix 5:听DE听2/3: Documents and Other Reference Codes.

Other document codes may be restricted in the document status codes which may be used, these are specified in听Appendix 5:听DE听2/3: Documents and Other Reference Codes.

A 鈥楧ocument identifier鈥� and 鈥楻eason鈥� must still be input when a waiver status code is used. When declaring a waiver this can be entered as, for example, 鈥楨xempt鈥� in each field.

Fourth component: Reason (an..35) conditional, see the specific document code completion notes for details

Enter a free text description of the Reason where required by the Document Status Code.

Where the export goods are subject to specific measures, a Reason description should be entered in the fourth component of听DE听2/3.

A reason must be supplied for some status values. For example: Status code UP, reason entered 鈥榚aten by dog, replacement in post鈥�.

Fifth Component: Issuing Authority (an..70) conditional, see the specific document code completion notes for details

Enter a free text description of the Issuing Authority. This should be specific enough to identify the governing body responsible for issuing the licence or certificate.

Sixth Component: Date of Validity, if required (n8) conditional

The date of validity, if required, must be entered in the following date format: yyyymmdd.

Licences and non-preference certificates:

The date to be declared is the expiry date for the licence or certificate. Where the Document Code for the licence or certificate is listed in听Appendix 5C:听DE听2/3: Document and Other Reference Codes: Licence Types, a date of validity must always be declared.

Electronic Licences:

Where an electronic licence is associated with a听DUCR听(for example DEFRA licences such as CHEDs),to ensure successful matching, the听DUCR听entered to听CDS听should be the same as the one entered on the electronic licence.

Write-off amounts:

When declaring a waiver status code (XX or XW as appropriate) for the following document codes:
9005; 9104; 9105; 9106
a write off amount must be included in the seventh and eighth components of听DE听2/3 with an amount of 鈥�0鈥� after a recognised measurement unit (for example, 鈥楰GM0鈥�).

Open licence types

Please note that when declaring an open licence, a write off amount must be included in the seventh and eighth components of听DE听2/3 for open licences. The amount entered should be shown as 鈥�0鈥� after a recognised measurement unit (for example, 鈥楰GM0鈥�). This is required on border releases and supplementary declarations.

Preferential Proofs of Origin

For preferential proofs of origin (for example, EUR.1, GSP, Invoice Declarations, Statements of Origin), the date, if required to be declared by the specific document code, is the date of issue.

Seventh component: Measurement unit and qualifier, if applicable: an..4 + conditional, see the specific document code completion notes for details

This is only required where a specific quantity and measurement type has to be decremented against a specific document. For example, a licence has been issued for a total quantity of liquids in litres.

Where the specific document requires a measurement unit and/ or qualifier to be declared, enter the appropriate code for the commodity鈥檚/ document鈥檚 measurement unit type using the list provided in听Appendix 20:听DE听8/7 and 4/4: Measurement Unit Codes.

For example, if the document requires a quantity in litres, enter the measurement unit code of LTR. The quantity of litres being declared should be entered against the eighth component: quantity.

If no quantity or measurement unit/ qualifier is required, this data element should be omitted.

Eighth component: Quantity (n..16,6)

Enter the quantity being attributed to the specific document identifier (second component).

Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters available for this component. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.

For example, if the document requires a quantity in litres, the measurement unit code of LTR will have been entered in the seventh component (measurement unit), followed by the quantity of litres being declared as a value here, in the eighth component, for example, 12.05.

Authorisation for customs procedures

If two or more procedures apply (for example OP and听IP) the details for each should be entered as separate document references.

Authorisations are declared as a document reference in听DE听2/3, using a document code from the list in听Appendix 5:听DE听2/3: Documents and Other Reference Codes. The authorisation should be declared in the format outlined in the example below.

Enter the authorisation document reference held to use a customs procedure. This code consists of:听

• Document Code an4
• Country Code a2;
• Decision type an..4;
• Unique identifier for the decision an..29

For example, Customs Supervised Exports (CSE):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	GB or XI	CSE	罢丑别听CSE听approval number

The corresponding GB or XI听EORI听number of the Holder of the Authorisation should be declared against the appropriate authorisation type code in听DE听3/39.

Authorisation document codes (DE听2/3) and the GB or XI听EORI听number of the Holder of the Authorisations (DE听3/39) are only required where a full authorisation is held.

The Procedure Code and Additional Procedure Code completion notes in听Appendix 1:听DE听1/10: Requested and Previous Procedure Codes听补苍诲听Appendix 2:听DE听1/11: Additional Procedure Codes听give guidance on the minimum authorisation document codes required 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听Appendix 5:听DE听2/3: Documents and Other Reference Codes.

For exports out of Northern Ireland (NI):听听

With the exception of:听

• 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 have an 鈥榅I鈥� country code prefix.

Documents, Licences and Certificates:

A list of the applicable licence types and the document code to be used for each type may be found in听Appendix 5C:听DE听2/3: Documents and Other Reference Codes: Licence Types.

The list of applicable licence and certificate codes which may be used for exports can be found in听Appendix 5:听DE听2/3: Documents and Other Reference Codes.

Status codes for Documents, Licences and Certificates:

Each document code will specify the types of document status codes which may be used for the specific licence or certificate.

A status code must always be declared for these types of documents. Enter the appropriate status code for the type of licence from the list of the document status codes which may be found in听Appendix 5B:听DE听2/3: Document Status Codes. The status must be permitted for the licence type and the commodity. The details of the specific status codes which may be used for each licence type will be specified against the relevant document code in听Appendix 5:听DE听2/3: Documents and Other Reference Codes.

Type	Electronic	Paper (held by Trader): attached	Paper (held by Trader): not attached	Held by issuing authority
Part attribution, for instance, licence still valid and will be used in future.	EP*	AP	UP	IP
Surrendered, for instance, licence still valid but will not be used in future.	ES	AS	US	IS
Exhausted, for instance, nil balance.	EE**	AE	UE	IE
Already attributed on simplified declaration (DE听1/2, codes C&F).	EA	JA	UA	IA
鈥楲ate鈥� declaration after licence removed from听CDS.	EL	鈥�	鈥�	鈥�
Below de minimis.	XB	XB	XB	XB
Waiver claimed.	XW***	XW	XW	XW
Goods covered by the commodity code do not require a licence (ex-heading).	XX***	XX	XX	XX

*Status Code EP

Status code EP, dependent on the quantities declared against the goods item and available quantities remaining on the licence will also exhaust the licence, preventing its further usage.

**Status Code EE

Please be aware that this will exhaust the licence. This should only be used where the specific goods item being declared will exhaust the licence in its entirety.

Using status code EE will prevent the licence from being available for use on any subsequent goods items or declarations. Status code EE should only be used in instances where the specific goods item being declared will exhaust the licence in its entirety.

***Status Codes XX and XW

Where a document code permits the use of status codes 鈥榅X鈥� or 鈥榅W鈥�, a statement supporting the use of those status codes must be provided in the fourth component: Reason (an..35) of听DE听2/3.

LIC99 is not permitted in听CDS听and the specific licence or waiver document code with the appropriate statement supporting the claim to the waiver must be declared.

Department for Business and Trade

The declaration that the goods are subject to the Open General Export Licence is not required except for sensitive goods. All licences should be declared regardless if goods are sensitive. There is no longer a requirement to declare RPTID as an听AI听code in听DE听2/2 for these types of licences.

Rural Payments Agency (RPA) Common Agricultural Policy (CAP) export licences

It is necessary to declare separately the听RPA听authorisation and the licence/ certificate numbers.

滨苍听DE听2/2 (Additional Information) enter the authorisation code 鈥楻PTID鈥� followed by the听RPA听Registration Number.

The appropriate document code for the licence/certificate from听Appendix 5:听DE听2/3: Documents and Other Reference Codes听must be declared with its associated reference number. This will need to be declared as a separate item in听DE听2/3.

Document Reference/Identifier and Part for licences (second component)

All Declaration Categories:

Enter the Document Reference/Identifier and Part, format: an..35.

The Document Reference for a licence is formatted: < country code > < licence type > < licence identifier > - < Part >.

Only enter a separator between the licence identifier and the part number. The licence identifier is not supplied when the status identifies that a particular licence is not being declared.

< country code > For all UK government department/agency issued licences/AFCs/ permits (including those which were originally issued in another member state, but which were subsequently re-issued - including any 鈥榚xtracts鈥� - by a UK government department/agency) enter 鈥楪B鈥�.

For licences issued in another member state enter the relevant country code, for example for France enter 鈥楩R鈥�.

< licence type > as identified in听Appendix 5:听DE听2/3: Documents and Other Reference Codes.

< licence identifier > enter the licence identifier allocated by the issuing authority. If the licence does not have a reference enter the title of the licence. A licence identifier is not supplied when the status identifies that a particular licence is not being declared (for instance, status code is in the x-series).

DE听2/4 Reference Number/听UCR听

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..35	1x	1x

For exports, the听MUCR听补苍诲听DUCR, using Previous Document Type codes MCR and DCR respectively, must be declared in听DE听2/1, Previous Documents. Please refer to that data element for completion rules.

This data element is optional and may be left blank.

All Declaration Categories:

This data element is available for use by the declarant to record a commercial reference for their own purposes.

The format of the reference number may take the form of the WCO听DUCR, which is created from the following components:

• 鈥榊ear鈥� - is the year in which the听DUCR听was allocated. For example, 鈥�9鈥� if allocated in 2019, 鈥�0鈥� if allocated in 2020 and 鈥�1鈥� if allocated in 2021
• 鈥楥ountry鈥� - is the country where the听DUCR听was allocated
• 鈥�EORI鈥� - is the identity of the trader as known to HM Revenue & Customs (HMRC). In the UK this is the 12-character听EORI听number
• 鈥�-鈥� - is a dash
• 鈥楻eference鈥� - is a unique series of characters that the trader, whose听EORI听number is included in the听DUCR, devises and which provides an audit trail within traders鈥� commercial records. This component of the听DUCR听is restricted to numbers, upper case letters and certain special characters

An example听DUCR听is as follows: 鈥�9GB000000000000-12345鈥�

This example听DUCR听would have been issued in 2019, in the UK, for an听EORI听number 鈥楪B000000000000鈥�, and with a trader reference number of 鈥�12345鈥�.

Notes:

This data element can be declared once at header and once per item.

DE听2/5听LRN听

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..22	1x	N/A

This data element is mandatory.

All Declaration Categories:

The declarant must enter a unique reference number for the transaction.

The Local Reference Number (LRN) must be:

• Unique to the transaction
• Within a 48-hour period
• For the submitting trader

Declarations submitted, within a 48-hour period, by a user identity with a duplicate听LRN听will be rejected.

DE听2/7 Identification of Warehouse

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B4 and C1 C&F	Warehouse type: a1 + Warehouse identifier: (including Country Code): an..35	1x	NA

This data element is only required when the Previous Procedure Code declared in听DE听1/10 includes the codes 鈥�07鈥� or 鈥�71鈥� .

All Declaration Categories:

This data element is used to declare premises ID for goods being removed from a:

• customs warehouse, or
• excise warehouse

The premises declared in听DE听2/7 must have prior approval.

Separate declarations are required for goods being removed from different premises. 罢丑别听DE听1/10 Procedure Code notes explain these restrictions in more detail.

Enter the 鈥業dentity of the warehouse鈥�, which is in two components:

• Type
• Warehouse identifier including Country Code

Do not enter any separator or space between the two parts.

First Component: Type (a1)

Enter, as appropriate, one of the following codes:

Code	Warehouse type
R	Public customs warehouse type I
S	Public customs warehouse type II*
T	Public customs warehouse type III*
U	Private customs warehouse
Y	Non-customs warehouse

*Type codes S and T may not be used with any warehouse identifier with a Country Code of GB.

Second Component: Warehouse Identifier (including Country Code) (an..35)

The warehouse identifier consists of two parts:

• The identification number issued to the warehouse
• The Country Code for the authorising country

In the UK:

• customs warehouses have a 7-digit reference
• excise warehouses have a 13-digit reference

If the warehouse identity is not a UK allocated code (suffixed by 鈥楪B鈥�), the premises name and address must be supplied as an听AI听Statement in听DE听2/2 Additional Information, using听AI听code 鈥楶REMS鈥�.

For exports out of Northern Ireland (NI):听

For the Country Code of the Warehouse Identifier, 鈥楪B鈥� may only be used for:听

• Excise premises
• Goods that were entered to a customs warehouse prior to the introduction of XI EORIs that are now being re-exported

All other premises declared in听DE听2/7 must use 鈥榅I鈥� as the Country Code.

Notes:

An example of a Customs Warehouse Identification reference number is R1234567GB:

• Where R denotes a Type I public warehouse
• 1234567 denotes the authorisation number for the warehouse
• GB denotes the authorising Member State

An example of an Excise warehouse identity is YGB00001234567GB:

• Where Y denotes a non-customs warehouse
• GB00001234567 is the 13-character excise warehouse identifier
• GB denotes the authorising Member State

For goods being removed from a customs warehouse:

All the items on a declaration being removed from a customs warehouse must be:

• Removed from the same dispatching customs warehouse (declared in听DE听2/7 (Identification of Warehouse)) and
• Have the previous procedure code of 71 (as the third and fourth digit) in听DE听1/10 (Procedure Code).

For goods being removed from an excise warehouse:

All the items on a declaration being removed from the excise warehouse must be:

• Removed from the same excise warehouse (declared in听DE听2/7 (Identification of Warehouse)) and
• Have the previous procedure code of 07 (as the third and fourth digit) in听DE听1/10 (Procedure Code).

Separate declarations are required for goods being removed from different warehouses. 罢丑别听DE听1/10 Procedure Code notes explain these restrictions in more detail.