Guidance

Requested Procedure 10: Permanent Export or Dispatch

Updated 6 July 2024

This Appendix contains the specific completion rules instructions for the 10-series Requested Procedure Codes for Data Element (DE) 1/10 for Exports.

Use the index list below and the Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

This Appendix includes Procedure Codes:

1007
1040
1042
1044

Notes:

The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Exports.

This Appendix only contains any additional completion notes for each 4-digit Procedure Code and does not constitute full guidance on how the declaration should be completed.

Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.

These completion notes are supplemented by the DE 1/11 Additional Procedure Code Notes and therefore any instructions relating to the Additional Procedure Code (3-digit code for DE 1/11) are not included here and must be read in addition to this Appendix.

General declaration completion notes

Where information may be entered at Header or Item level:

• It may only be entered at header level where it applies equally to every goods item. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations
• Information must be entered at item level where it differs for even a single goods item

However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.

1007

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of Procedure:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Removal of Union or free circulation goods from an excise warehousing procedure where neither excise duty nor (when applicable) VAT, has been paid, that are intended to be permanently exported to a non-EU country (B1).

Removal of Union or free circulation goods from an excise warehousing procedure where neither excise duty nor (when applicable) VAT, has been paid, that are intended to be permanently exported to any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (B4).

The law which governs the storage of goods in an excise warehouse may be found in Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Regulation 63A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (as amended) applies to direct exports under Customs Supervised Exports (CSE) using a standard declaration only.

Conditions for Use:

Goods being declared using a Single Transport Contract (STC) or Simplified Declaration Procedure (SDP) regular use must be covered by an Excise Movement Control System (EMCS) declaration.

Excise duty suspended movements are required to start at the tax warehouse of dispatch in the UK.

Warehouse keepers must not allow goods to leave their premises without a valid EMCS declaration (eAD – electronic Administrative Document) or EMCS Fallback Document (FAD). The only exception to this is where goods are declared under CSE for direct export on a standard declaration.

The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.

An ARC number is not required in DE 2/3, where CSE is being used with a standard declaration for direct exports only.

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.

Discharge of the movement will be achieved when the dispatching warehouse keeper has received a report of export issued by HMRC via EMCS. Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

The goods must be entered to the export procedure at an approved excise warehouse, registered tobacco store or other registered premises as declared in DE 2/7 (Identification of Warehouse).

VATZ must not be entered in DE 6/17 when using this procedure code.

Where the additional declaration type used in DE 1/2 is: C, F or Y, authorisation to use SDP (regular use) must also be held. 

Where the additional declaration type used in DE 1/2 is: A, one of the following applies:

• Where the goods are being exported via an arrived only export Goods Vehicle Movement System (GVMS) location, and a CSE authorisation is not being used, DE 3/39 must include authorisation type code EXRR.
• A Customs Supervised Exports authorisation must be held and DE 3/39 must include authorisation type code CSE. If a CSE authorisation is being used for an export via an arrived only export GVMS location, then DE 3/39 must not include EXRR.
• Where goods are being exported from GB as Merchandise in Baggage, DE 3/39 must include authorisation type code MIB.

Where the additional declaration type used in DE 1/2 is C, goods can only be exported via an arrived only export GVMS location, DE 3/39 must include authorisation type code EXRR.

SDP (regular use) may not be used with CSE for excise suspense goods.

CSE may not be used for indirect exports unless an EMCS declaration is provided.

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices:

Excise Notice 162: cider production
Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Aviation turbine fuel (Excise Notice 179a)
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Excise Notice 226: Beer Duty
Production, distribution and use of denatured alcohol (Excise Notice 473)
Excise Notice 476: Tobacco Products Duty
VAT on goods exported from the UK (VAT Notice 703)
Check if you need to declare goods you bring into or take out of the UK

Declaration category:

B1, B4 and C1 F

Declaration Type (DE 1/1):

Enter code: EX or CO.

For goods being removed from an excise warehouse, the declaration type (DE 1/1) should reflect the intended destination of the goods:

• If the goods are being dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F75 must be declared in DE 1/11 (Additional Procedure Code)
• If the goods are being permanently exported to a country outside the Customs Union, then the declaration type (DE 1/1) should be completed with code ‘EX’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code:
A, C, D, F or Y.

Simplified Declaration / Previous Document (DE 2/1):

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports DE 2/1 for details.

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (completed on supplementary declarations only - elements SDE,* DCR & DCS must be repeated as necessary)	SDE (to represent the simplified declaration)	For SDE: enter the MRN for the simplified declaration	Enter the goods item number from the simplified declaration (SDE)
Y (completed on supplementary declarations only - elements SDE,* DCR & DCS must be repeated as necessary)	DCR (to represent the DUCR)	For SDE: enter the DUCR assigned in the commercial records to the consignment	—
Y (completed on supplementary declarations only - elements SDE,* DCR & DCS must be repeated as necessary)	DCS (to represent any DUCR part numbers)	For SDE: enter any part numbers associated with the DUCR	—
Z (to represent the previous document)	ZZZ (for any other previous reference)	Enter the Excise Warehousing stock reference number associated with the removal	Enter the goods item number from the previous document
Z	DCR (to represent the DUCR)	Enter the DUCR assigned in the commercial records to the consignment (as appropriate)	—
Z	DCS (to represent any DUCR part numbers)	Enter any part numbers associated with the DUCR (as appropriate)	—
Z	MCR (to represent the MUCR)	Enter the MUCR assigned to the goods	Enter the goods item number from the goods manifest

*Please note that the SDE represents the Simplified Declaration Procedure (SDP) regular use.

Additional information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared.

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

If goods specified on the customs declaration are exported using non-EU packings, pallets or containers for which relief under Temporary Admission was claimed, enter the PAL AI codes as appropriate.

Where a claim to Returned Goods Relief (RGR) is being reserved for eligible export packing materials intended for re-use and re-import, PAL12 should be used on the export declaration, as specified below.

The following AI codes may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Excise Registered Consignee	ECONE	Enter the Identification number of the excise registered consignee
Temporary Admission relief for Packings, EU Commission Delegated Regulation (EU) No. 2015/2446, Article 228. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL06	Enter ‘TA Packings’
Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 and 209. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL07	Enter ‘TA Pallets’
Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Articles 210 and 211. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL08	Enter ‘TA Containers’
Codes used to declare: • That the pallets or containers being temporarily exported are in free circulation in the EU. • Are owned by the exporter and are intended for reimportation within 3 years of the export. • VAT has not been reclaimed at exportation. • That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. • That the pallets or containers are eligible for RGR. As per Council Regulation (EU) No. 952/2013, Article 203 and Commission Delegated Regulation (EU) No. 2015/2446, Article 137.	PAL12	Enter ‘RGR Pallets or Containers’ followed by the exporter’s name and the intended date of export

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates).

Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example: C676 to be declared when CSE is being used. Where authorisation document codes are declared in DE 2/3, the corresponding Economic Operator Registration and Identification (EORI) number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Excise Warehouse identifier (enter the code type as applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	e.g GB	EXW (excise warehouse)	enter the authorisation reference for the excise warehouse
C676	e.g. GB	EXWH (excise warehouse - hydrocarbon oils)	enter the authorisation reference for the excise warehouse - hydrocarbon oils

Excise Movement Reference Number:

Document code C651/ C658 and a corresponding ARC number is not required in DE 2/3, where CSE is being used with a standard declaration for direct exports only.

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.

Document code	Document identifier	Document status
C651	Enter the ARC number of the e-AD	Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions): AE, AP, GE, LE, LP, UE

Document Code C658 may be used in place of C651 where EMCS fallback is being used.

Identification of warehouse (DE 2/7):

Warehouse type	Warehouse identifier
Code: Y (Non-customs warehouse)	Enter the excise warehouse reference number or excise warehouse ID

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CSE to be declared when Customs Supervised Exports is being used).

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order 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.

Authorisation type	Authorisation type code	Identifier
Excise Warehouse	EXW	Enter the EORI number or other reference of the excise warehouse authorisation holder
Excise Warehouse - Hydrocarbon Oils	EXWH	Enter the EORI number or other reference of the excise warehouse - hydrocarbon oils authorisation holder

Where goods are being exported from GB as Merchandise in Baggage, the following code must be declared in DE 3/39:

Authorisation type	Authorisation type code	Identifier
Merchandise in Baggage	MIB*	Enter the EORI number of the Exporter.

*MIB is not permitted for exports from Northern Ireland.

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations (where CSE is not held).

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration (where CSE Authorisation is not held)

Location of Goods (DE 5/23):

For goods being exported via a GVMS location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Where MIB is being used to export goods, the location code declared in DE 5/23 for the arrived declaration must be the code for the port or airport that the goods will be exported through. This must not be a GVMS location code. Every location which has a GVMS location code, will have an alternative non-GVMS location code which can be used for MIB consignments.

For goods placed under the export procedure inland (i.e. CSE) enter the appropriate goods location code from Appendix 16L: DE 5/23: Goods Location Codes: CSE. CSE may only be used with a standard declaration for direct exports.

Where CSE is not being used, or where goods are not being exported at an arrived only export declaration location, enter the location details as follows:

On pre-lodged declarations, the goods location should be declared as the excise warehouse, using the structure provided in the table below:

Type of Authorisation held	Locations Type Identifier	Location Details
Excise Warehouse	GBBYEXW	Followed by the excise warehouse ID number
Excise Warehouse - Hydrocarbon Oils	GBBYEXWH	Followed by the excise warehouse - hydrocarbon oils ID number

On presentation and arrival at the UK border, a pre-lodged export declaration should be updated to show the border location of presentation.

Enter the location details appropriate to the border location where the goods are being arrived, using the appropriate code from Appendices 16A to 16H and 16J to 16l and 16R to 16S: DE 5/23: Goods Location Codes.

Supervising Customs Office (DE 5/27):

Enter the code for the supervising office for the excise warehouse from the list in Appendix 17: DE 5/27 Supervising Office Codes.

Shipping Marks (DE 6/11):

The shipping marks should refer to or include the excise warehouse stock record reference number.

Guarantee Type (DE 8/2)

For excise goods only:

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.

Guarantee Reference (DE 8/3)

For excise goods only:

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.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 1007:

Union Additional Procedure Codes:

F75

National Additional Procedure Codes:

000, 1CG, 1MB*

*APC 1MB is not permitted for exports from Northern Ireland.

Notes:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.

• Entry under this procedure code is an undertaking by the Exporter/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the customs procedure are not met.

• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B1.
• All items on the export declaration must be being removed from the same excise warehouse and have the previous procedure code of 07 (as the third and fourth digits) in DE 1/10 (Procedure Code).
• Entry under this Customs Procedure is a declaration that:
  • The goods are eligible for export from an excise warehouse.
  • The goods will be exported without delay and in the same state and conditions as at their removal from the excise warehouse stated in DE 2/7 (Identification of Warehouse).
  • An excise guarantee is held to secure the movement and
  • All other conditions and requirements associated with the excise warehouse procedure will be met.

VAT

VATZ must not be entered in DE 6/17 when using this procedure code.

The use of this procedure code discharges the requirement to pay the suspended VAT.

Failure to permanently export or dispatch the goods appropriately under this procedure code will result in any unpaid VAT becoming due.

Security Required

Excise goods:

Financial security is mandatory. Details of the movement guarantee must be declared in field 11 of the eAD/ FAD except where using CSE on a standard declaration for direct exports only.

Excise

The use of this procedure code discharges the requirement to pay the suspended excise duty.

Failure to permanently export the goods appropriately under this procedure code will result in any suspended excise duties becoming due.

Financial security is mandatory for excise duty suspense goods.

Guarantors should be aware that until the movement is discharged their liability for the excise duty remains extant.

Excise duty suspended movements are required to start at the tax warehouse of dispatch in the UK.

Warehouse keepers must not allow goods to leave their premises without a valid EMCS declaration (eAD) or EMCS FAD. The only exception to this is where goods are declared under CSE for direct export on a standard declaration.

Goods being declared using a STC or SDP (regular use) must be covered by an EMCS declaration.

SDP (regular use) may not be used with CSE for excise suspense goods.

For movements under eAD/FAD:

Details of the movement guarantee must be declared in field 11 of the eAD/ FAD.

The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.

CSE may not be used for indirect exports unless an EMCS declaration is made and an eAD/ FAD cross reference provided in DE 2/3.

CSE Direct Exports using a standard declaration:

Regulation 63A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 requires the details of the movement guarantee to be shown on the export declaration.

Excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference).

An ARC number is not required in DE 2/3, where CSE is being used with a standard declaration for direct exports only.

SDP (regular use) may not be used with CSE for excise suspense goods.

1040

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of Procedure:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

This procedure code may be used for the permanent export of Union goods or goods in free circulation and home use to territories outside the territory of the Customs Union (B1).

This procedure code may be used for the permanent export of Union goods or goods in free circulation and home use in relation to trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (B4).

Conditions for Use:

This Procedure Code may only be used to enter Union goods or goods in free circulation and home use goods for permanent export outside the Union or in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union.

Any customs duties or other charges incurred on goods originally imported from outside the Customs Union must be paid or accounted for under Council Regulation (EU) No. 952/2013 (UCC) Article 195, in order for the goods to be eligible to be exported using this procedure.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Non-EU goods on which import charges have not been paid are not eligible to use this procedure code and should use a customs duty suspense procedure instead.

Goods which are in a VAT or excise duty suspension are not eligible to use this procedure code.

Where the additional declaration type used in DE 1/2 is: A, B  or C one of the following applies:

• Where the goods are being exported via an arrived only export GVMS location and a CSE authorisation is not being used, DE 3/39 must include authorisation type code EXRR.
• A Customs Supervised Exports authorisation must be held and DE 3/39 must include authorisation type code CSE. If a CSE authorisation is being used for an export via an arrived only export GVMS location, then DE 3/39 must not include EXRR.
• Where goods are being exported from GB as Merchandise in Baggage, DE 3/39 must include authorisation type code MIB. Note: Exports of Merchandise in Baggage from GB are only permitted to use Additional Declaration Type code A.

Where the additional declaration type used in DE 1/2 is: C, F, J, K, Y or Z, authorisation to use the Simplified Declaration Procedures (SDP) regular use or Entry in Declarants Records (EIDR) must also be held.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.

Additional Declaration Types (DE 1/2) B&E:

Additional Declaration Types B and E may only be used:

• With Procedure Code 1040
• Where every goods item declared on the declaration is eligible to use a Declaration Category C1 B&E data set
• All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category C1 B&E
• Where the conditions for any simplifications in Check if you need to declare goods you bring into or take out of the UK are met
• For goods being exported outside the territory of the Customs Union
• For direct exports
• Where the goods being exported are in free circulation and home use

The following goods are not eligible to use Additional Declaration Types B&E:

• Goods being dispatched to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union
• Indirect exports
• Goods must not be in any of the following: customs, excise or VAT suspense
• Goods requiring the declaration of an UN Dangerous Goods code in DE 6/12
• Goods subject to prohibitions and restrictions
• Goods subject to licencing controls

Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 22E: Declaration Category data set: Export Simplified Declaration on an occasional basis (DE 1/2 Codes B&E).

A supplementary declaration is not required.

Notices:

Check if you need to declare goods you bring into or take out of the UK
Get proof of origin for your goods
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
VAT on goods exported from the UK (VAT Notice 703)

Declaration category:

B1, B4, C1 C&F, C1 B&E and C21e EIDR NOP

Declaration Type (DE 1/1):

Enter: EX or CO.

For Union, free circulation or home use goods being exported or dispatched from the UK, the declaration type (DE 1/1) should reflect the intended destination of the goods:

• If the goods are being dispatched to another Special Fiscal Territory or other territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F75 must be declared in DE 1/11 (Additional Procedure Code).
• If the goods are being permanently exported to a country outside the Customs Union, then the declaration type (DE 1/1) should be completed with code ‘EX’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, B, C, D, E, F, J, K, Y or Z.

Simplified Declaration/Previous Document (DE 2/1):

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports DE 2/1 for details.

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (to be completed on supplementary declarations only - elements SDE, CLE, DCR and DCS* must be repeated as necessary)	SDE (to represent the simplified declaration), CLE (to represent the entry in declarants records)	For SDE: Enter the MRN for the simplified declaration, For CLE: Enter the date of the EIDR records	Enter the goods item number from the simplified declaration (SDE) or EIDR
Y (to be completed on supplementary declarations only - elements SDE, CLE, DCR and DCS* must be repeated as necessary)	DCR (to represent the DUCR)	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment	—
Y (to be completed on supplementary declarations only - elements SDE, CLE, DCR and DCS* must be repeated as necessary)	DCS (to represent any DUCR part no’s)	For SDE and CLE: Enter any part numbers associated with the DUCR	—
Z (to represent the previous document)	ZZZ (for any other previous reference)	Enter another recognisable reference number (for example stock reference)	Enter the goods item number from the previous document
Z	DCR (to represent the DUCR)	Enter the DUCR assigned in the commercial records to the consignment (as appropriate)	—
Z	DCS (to represent any DUCR part no’s)	Enter any part numbers associated with the DUCR (as appropriate)	—
Z	MCR (to represent the MUCR)	Enter the MUCR assigned to the goods	Enter the goods item number from the goods manifest

*Please note that SDE represents the Simplified Declaration Procedure (SDP) regular use and CLE represents the Entry in Declarants’ Records (EIDR).

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, PAL06, re-export of temporarily imported packing materials).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

If goods specified on the customs declaration are exported using non-EU packings, pallets or containers for which relief under Temporary Admission was claimed, enter the PAL AI codes as appropriate.

Where a claim to (returned Goods Relief (RGR) is being reserved for eligible export packing materials intended for re-use and re-import, PAL12 should be used as specified below.

The following AI codes may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Temporary Admission relief for Packings, Commission Delegated Regulation (EU) No. 2015/2446, Article 228. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL06	Enter ‘TA Packings’
Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 & 209. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL07	Enter ‘TA Pallets’
Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Article 208 & 210 and 211. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL08	Enter ‘TA Containers’
Codes used to declare: • That the pallets or containers being temporarily exported are in free circulation in the EU: • Are owned by the exporter and are intended for reimportation within 3 years of the export • VAT has not been reclaimed at exportation • That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded • That the pallets or containers are eligible for RGR. As per Council Regulation. (EU) No. 952/2013, Article 203 and Commission Delegated Regulation (EU) No. 2015/2446, Article 137.	PAL12	Enter ‘RGR Pallets or Containers’ followed by the exporter’s name and the intended date of export

Holder of the authorisation identification number (DE 3/39)

Where goods are being exported from GB as Merchandise in Baggage, the following code must be declared in DE 3/39.

Authorisation type	Authorisation type code	Identifier
Merchandise in Baggage	MIB*	Enter the EORI number of the Exporter

*MIB is not permitted for exports from Northern Ireland.

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations (where CSE is not held).

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration (where CSE Authorisation is not held)

Location of Goods (DE 5/23)

For goods being exported via a GVMS location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Where MIB is being used to export goods, the location code declared in DE 5/23 for the arrived declaration must be the code for the port or airport that the goods will be exported through. This must not be a GVMS location code. Every location which has a GVMS location code, will have an alternative non-GVMS location code which can be used for MIB consignments.

For goods placed under the export procedure inland (i.e. CSE) enter the appropriate goods location code from Appendix 16L: DE 5/23: Goods Location Codes: CSE.

Where CSE is not being used, or where goods are not being exported at an arrived export declaration location, enter the location details as follows:

Enter the location details appropriate to the border location where the goods will be arrived, using the appropriate code from Appendices 16A to 16H and 16J to 16L and 16R to 16S: DE 5/23: Goods Location Codes.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure code 1040:

Union Additional Procedure Codes:

C12, F75

National Additional Procedure Codes:

000, 0GD, 0MG, 1CD, 1CG, 1DP, 1FT, 1MB*, 1NO, 1NP, 2DP, 2IE, 3LV, 3NS, 3PE, 3PM, 3RI

*APC 1MB is not permitted for exports from Northern Ireland.

Notes:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately
• Entry under this procedure code is an undertaking by the Exporter/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the customs procedure are not met
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B1

VAT

Where eligible and the goods are being VAT zero-rated for exports:

• Code VATZ must be entered in DE 6/17
• Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) are met
• Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments
• If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT on goods exported from the UK (VAT Notice 703)
• Evidence must be held that the goods were VAT paid at the time of exportation

Security Required

–

Excise:

Goods must not be in excise duty suspense.

Where a claim for drawback will be made, you must make sure you comply with the conditions set out in Excise duty drawback (Excise Notice 207). This includes actions you must take prior to export.

1042

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of Procedure:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

This procedure code is to be used for the permanent export of free circulation goods to territories outside the territory of the Customs Union (B1), previously placed under Onward Supply Relief (OSR). The goods declared to this procedure code must have been the subject of a VAT exempt (and where applicable excise duty-suspension) onward supply from another Member State (Article 143(2) of Directive 2006/112 and/ or Article 17(1)(b) of Directive 2008/118/EC).

This procedure code is to be used for the dispatch of free circulation goods to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union (B4), that were previously placed under OSR. The goods declared to this procedure code must have been the subject of a VAT exempt (and where applicable excise duty-suspension) onward supply from another Member State (Article 143(2) of Directive 2006/112 and/ or Article 17(1)(b) of Directive 2008/118/EC).

Conditions for Use:

This Procedure Code is used to permanently export goods which were previously the subject of a VAT-exempt supply from another Member State and, when applicable, an excise-duty suspension.

This procedure code is to be used for the dispatch of goods to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union, which were previously the subject of a VAT-exempt supply from another Member State and, when applicable, an excise-duty suspension.

The use of this procedure code discharges the requirement to pay the exempted VAT and, where applicable, suspended excise duty.

The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional Fiscal References identification no.

Excise goods being declared using a Single Transport Contract (STC) or Simplified Declaration Procedure (SDP) regular use must be covered by an Excise Movement Control System (EMCS) declaration.

Exporters must not allow goods to leave their premises without a valid EMCS declaration (eAD – electronic Administrative Document) or EMCS Fallback Document (FAD).

The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.

Discharge of the movement will be achieved when the Exporter has received a report of export issued by HMRC via EMCS.

Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

Where the additional declaration type used in DE 1/2 is: C, F or Y, authorisation to use SDP (regular use) must also be held.

Declarations made using this procedure code must be pre-lodged unless the goods are being exported through an arrived only export GVMS location.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Where the additional declaration type used in DE 1/2 is A or C and the goods are being exported via an arrived only export GVMS location, authorisation type code EXRR must be included in DE 3/39.

Goods must not be in customs duty suspense.

Goods must be intended for immediate export outside the territory of the Customs Union or intended for immediate dispatch to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union at the time this procedure is requested.

Failure to permanently export or dispatch the goods appropriately under this procedure code will result in any unpaid VAT and suspended excise duties becoming due.

VATZ must not be entered in DE 6/17 when using this procedure code.

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

This Procedure Code may not be used with Customs Supervised Exports (CSE).

Notices:

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU
VAT on goods exported from the UK (VAT Notice 703)
Check if you need to declare goods you bring into or take out of the UK

Declaration category:

B1, B4 or C1 F.

Declaration Type (DE 1/1):

Enter code: EX or CO:

For free circulation or home use goods being exported or dispatched from the UK, the declaration type (DE 1/1) should reflect the intended destination of the goods:

• If the goods are being dispatched to another Special Fiscal Territory or other territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F75 must be declared in DE 1/11 (Additional Procedure Code)
• If the goods are being permanently exported to a country outside the Customs Union, then the declaration type (DE 1/1) should be completed with code ‘EX’

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, C, D, F or Y.

Simplified Declaration / Previous Document (DE 2/1):

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports, DE 2/1 for details.

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (to be completed on supplementary declarations only – elements SDE*, DCR and DCS must be repeated as necessary)	SDE (to represent the simplified declaration)	For SDE: Enter the MRN for the simplified declaration	Enter the goods item number from the simplified declaration (SDE)
Z	DCR (to represent the DUCR)	For SDE: Enter the DUCR assigned in the commercial records to the consignment	—
Z	DCS (to represent any DUCR part no’s)	For SDE: Enter any part numbers associated with the DUCR	—
Z (to represent the previous document)	MRN (Declaration/notification)	Enter the MRN of the declaration used to originally enter the goods to OSR in the other Member State	Enter the goods item number from the previous document
Z (to represent the previous document)	ZZZ (for any other previous reference)	Enter another recognisable reference number (for example stock reference)	Enter the goods item number from the previous document
Z	MCR (to represent the MUCR)	Enter the MUCR assigned to the goods	Enter the goods item number from the goods manifest

*Please note that SDE represents the Simplified Declaration Procedure (SDP) regular use.

Additional Information (DE 2/2)

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared.

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

If goods specified on the customs declaration are exported using non-EU packings, pallets or containers for which relief under Temporary Admission was claimed, enter the PAL AI codes as appropriate.

Where a claim to Returned Goods Relief (RGR) is being reserved for eligible export packing materials intended for re-use and re-import, PAL12 should be used as specified below.

The following AI codes may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Excise Registered Consignee	ECONE	Enter the Identification number of the excise registered consignee
Onward Supply Dispatch: For goods previously entered to OSR, now intended for supply to a Special Fiscal Territory or territory with which the EU has formed a Customs Union	OSD01	Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.
Onward Supply of goods previously entered to OSR, now intended for permanent export using Requested or Previous Procedure Code 42	OSR42	Enter the Name and Address details of the party from whom the goods were supplied. Enter the Member State of Supply as a suffix to the address separated by ‘-‘.
Temporary Admission relief for Packings, Commission Delegated Regulation (EU) No. 2015/2446, Article 228. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL06	Enter ‘TA Packings’
Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 & 209. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL07	Enter ‘TA Pallets’
Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Article 208 & 210 and 211. See Pay less or no duty on goods you store, repair, process or temporarily use	PAL08	Enter ‘TA Containers’
Code used to declare: • That the pallets or containers being temporarily exported are in free circulation in the EU: • Are owned by the exporter and are intended for reimportation within 3 years of the export • VAT has not been reclaimed at exportation • That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded • That the pallets or containers are eligible for RGR.As per Council Regulation. (EU) No. 952/2013, Article 203 and Commission Delegated Regulation (EU) No. 2015/2446, Article 137.	PAL12	Enter ‘RGR Pallets or Containers’ followed by the exporter’s name and the intended date of export

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C651 for the ARC number. Where authorisation document codes are declared in DE 2/3, the corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The document code references detailed below must be declared (as applicable).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the means of transport being used to export or dispatch the goods.

Enter the relevant code followed by:

• The identity number of the transport contract and
• The scheduled date of the onward transport.

Where excise suspense goods are being declared:

Excise Movement Reference Number:

Document code	Document identifier	Document Status
C651	Enter the ARC number of the e-AD	Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions): AE, AP, GE, LE, LP, UE

Document Code C658 may be used in place of C651 where EMCS fallback is being used.

Additional Fiscal References Identification Number (DE 3/40)

Enter the appropriate codes from the table below followed by the relevant VAT Registration number to identify the parties involved in the onward supply:

Code

Details to be declared

FR1

Enter the VAT identification number issued in the member state of exportation for the Exporter designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an Exporter that is established and VAT registered in the UK, it cannot be used by a non-VAT registered person

A full audit trail must be held by the Exporter to identify the quantities of OSR goods exported as justification for the acquisition VAT not being accounted for in the Member State receiving the onward supplied goods. Failure to provide these details on request may result in a demand for the relieved VAT being issued.

Holder of the authorisation identification number (DE 3/39)

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration

Location of Goods (DE 5/23)

For goods being exported via a GVMS location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Enter the location details appropriate to the border location where the goods will be presented and arrived, using the appropriate code from Appendices 16A to 16H and 16J to 16L and 16R to 16S: DE 5/23: Goods Location Codes.

Additional Procedure Codes (DE 1/11)

The following Additional Procedure Codes may be used with Procedure Code 1042:

Union Additional Procedure Codes:

F75

National Additional Procedure Codes:

000, 1CD, 1CG, 2ES

Notes:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately
• Entry under this procedure code is an undertaking by the Exporter/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the customs procedure are not met
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the revenue relieved under OSR will be payable and a penalty may also be charged
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B1

VAT

VATZ must not be entered in DE 6/17 when using this procedure code.

Use of this procedure code gives relief from VAT which would have been payable on receipt of the goods in the destination Member State, but which is now relieved by virtue of the exportation of the goods.

The use of this procedure code discharges the requirement to pay the exempted VAT.

Failure to permanently export or dispatch the goods appropriately under this procedure code will result in any unpaid VAT becoming due.

The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional Fiscal References Identification no.

Security Required

Excise goods:

Financial security is mandatory.

Details of the movement guarantee must be declared in field 11 of the eAD/ FAD.

Excise

The use of this procedure code discharges the requirement to pay the suspended excise duty.

Failure to permanently export the goods appropriately under this procedure code will result in any suspended excise duties becoming due.

Financial security is mandatory for excise duty suspense goods.

Guarantors should be aware that until the movement is discharged their liability for the excise duty remains extant.

Exporters must not allow goods to leave their premises without a valid EMCS declaration (eAD) or EMCS FAD.

Goods being declared using a STC or SDP (regular use) must be covered by an EMCS declaration.

Details of the movement /guarantee must be declared in field 11 of the eAD/ FAD.

The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.

1044

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of Procedure:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

This procedure code is to be used for the permanent export of goods to territories outside the territory of the Customs Union previously entered to end use.

Conditions for Use:

An end use authorisation, valid at the time the goods were originally entered to end use, is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in ‘Pay less or no duty on goods you store, repair, process or temporarily use’.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of export must be retained to support the completion of the bill of discharge for end-use. Failure to demonstrate appropriate discharge of the relief through permanent export may result in a demand for the revenue relieved under end use being issued.

A full audit trail must be retained to evidence that the goods exported directly relate to those originally entered to end use.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held at the time the goods were originally entered to end use.

Goods which are in an excise duty suspension are not eligible to use this procedure code.

Where VAT relief was claimed at the time of original importation, VATZ must not be entered in DE 6/17.

Where the additional declaration type used in DE 1/2 is: A or C, one of the following applies:

• Where the goods are being exported via an arrived only export GVMS location and a CSE authorisation is not being used, DE 3/39 must include authorisation type code EXRR.
• A Customs Supervised Exports authorisation is being used, DE 3/39 must include authorisation type code CSE. If a CSE authorisation is being used for an export via an arrived only export GVMS location, then DE 3/39 must not include EXRR.
• Where goods are being exported from GB as Merchandise in Baggage, DE 3/39 must include authorisation type code MIB. Note: Exports of Merchandise in Baggage from GB are only permitted to use Additional Declaration Type code A.

Where the additional declaration type used in DE 1/2 is: C, F, J, K, Y or Z authorisation to use the Simplified Declaration Procedures (SDP) regular use or Entry in Declarant’s Record (EIDR) must also be held.

Additional declaration types (DE 1/2): C, F, J, K, Y or Z cannot be used where Authorisation by Customs Declaration was claimed at the time of entry to end use. AI codes ABDOU and 00100 in DE 2/2 may only be used with codes A and D in DE 1/2.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Article 245 of Commission Delegated Regulation (EU) No. 2015/2446.

Notices:

Check if you need to declare goods you bring into or take out of the UK

Information can be found on end use on GOV.UK:

Apply to pay less duty on goods you import for specific uses
Pay less or no duty on goods you store, repair, process or temporarily use
VAT on goods exported from the UK (VAT Notice 703)

Declaration category:

B1, C1 C&F and C21e EIDR NOP.

Declaration Type (DE1/1):

Enter code: EX.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, C, D, F, J, K, Y or Z.

Simplified Declaration/Previous Document (DE 2/1):

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports, DE 2/1 for details.

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (to be completed on supplementary declarations only – elements SDE, CLE*, DCR and DCS must be repeated as necessary)	SDE (to represent the simplified declaration) CLE (to represent the entry in declarants records)	For SDE: Enter the MRN for the simplified declaration For CLE: Enter the date of the EIDR record	Enter the goods item number from the simplified declaration (SDE) or EIDR record.
Y (to be completed on supplementary declarations only – elements SDE, CLE*, DCR and DCS must be repeated as necessary)	DCR (to represent the DUCR)	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment	—
Y (to be completed on supplementary declarations only – elements SDE, CLE*, DCR and DCS must be repeated as necessary)	DCS (to represent any DUCR part no’s)	For SDE and CLE: Enter any part numbers associated with the DUCR	—
Z	MRN (Declaration/ notification)	Enter the MRN of the declaration used to enter the goods to end use	Enter the goods item number from the previous document
Z (to represent the previous document)	ZZZ (for any other previous reference)	Enter another recognisable reference number (for example stock reference)	Enter the goods item number from the previous document
Z	DCR (to represent the DUCR)	Enter the DUCR assigned in the commercial records to the consignment (as appropriate)	—
Z	DCR (to represent the DUCR part no’s)	Enter any part numbers associated with the DUCR (as appropriate)	—
Z	MCR (to represent the MUCR)	Enter the MUCR assigned to the goods	Enter the goods item number from the goods manifest

*Please note that SDE represents the Simplified Declaration Procedure (SDP) regular use and CLE represents Entry in Declarant’s Records (EIDR).

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI codes may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD. Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes for other codes which may be required	00100	• Enter ‘Discharge of Simplified Authorisation’ for claims to Authorised Use
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure.  Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from Authorised Use
Export of goods subject to end use to end customs supervision, Council Regulation (EU) No. 952/2013, Article 254(4)(b)	30300	Enter ‘E-U’
Means of identifying the exported goods in the imported compensating products	GEN39	Enter the details for identifying the exported goods as agreed in the authorisation. For example, declare the Docket number/Reference Number/Serial Number of the documents used to provide the audit trail
Consignment/work number	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder
Export, re-export or dispatch from a special procedure of goods of non-statistical interest	NSTAT	Enter: ‘NON-STAT’

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example,C676 to be declared when CSE is being used. Where authorisation document codes are declared in DE 2/3, the corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable,) where a full authorisation was held for end-use at the time the goods were entered to end use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C990 (refers to end-use authorisation for ships and platforms)	e.g., GB	EUS	Enter the end-use authorisation number
N990 (refers to end-use authorisation other than for ships and platforms)	e.g., GB	EUS	Enter the end-use authorisation number

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CSE to be declared when Customs Supervised Exports is being used).

This data element does not require completion for the following type of authorisation:

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
End-use relief	EUS*	Enter the EORI number of the authorised holder

*Code EUS is only required when a full authorisation is held.

Where goods are being exported from GB as Merchandise in Baggage, the following code must be declared in DE 3/39.

Authorisation type	Authorisation type code	Identifier
Merchandise in Baggage	MIB*	Enter the EORI number of the Exporter

*MIB is not permitted for exports from Northern Ireland.

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations (where CSE is not held).

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration (where CSE Authorisation is not held)

Location of Goods (DE 5/23):

For goods being exported via a GVMS location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Where MIB is being used to export goods, the location code declared in DE 5/23 for the arrived declaration should be the code for the port or airport that the goods will be exported through. This must not be a GVMS location code. Every location which has a GVMS location code, will have an alternative non-GVMS location code which can be used for MIB consignments.

For goods placed under the export procedure inland (i.e. CSE) enter the appropriate goods location code from Appendix 16L: DE 5/23: Goods Location Codes: CSE.

Where CSE is not being used, or where goods are not being exported at an arrived export declaration location, enter the location details as follows:

On pre-lodged declarations, the goods location should be declared, for the appropriate type of authorisation held, as detailed in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
Full End Use	GBBYEU	Followed by the End Use authorisation number
Authorisation by Customs Declaration	Enter ‘GBBYEUABD’	Followed by the appropriate GB UN/LOCODE code*

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes for the nearest place name to the premises where the goods are located.

On presentation and arrival at the UK border, the pre-lodged export declaration should be updated to show the border location of presentation.

Enter the location details appropriate to the border location where the goods are being arrived, using the appropriate code from Appendices 16A to 16H and 16J to 16L and 16R to 16S: DE 5/23: Goods Location Codes.

Supervising Customs Office (DE 5/27)

Enter the supervising customs office code applicable for the end use authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or:

Where an authorisation is granted under ‘Authorisation by Customs Declaration’, enter Supervising Customs Office code ‘GBBEL004’ for the HMRC National Imports Relief Unit (NIRU).

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 1044:

Union Additional Procedure Codes:

None

National Additional Procedure Codes:

000, 0MG, 1MB*, 1SW, 2CD, 2CG

*APC 1MB is not permitted for exports from Northern Ireland.

Notes:

The use of this procedure code is a declaration by the Exporter that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.
• Entry under this procedure code is an undertaking by the Exporter/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the customs procedure are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the relieved duty will be payable and a penalty may also be charged.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B1.
• Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any relieved duty and VAT.
• Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.

VAT

Where VAT relief was claimed at the time of original importation, VATZ must not be entered in DE 6/17.

Where eligible and the goods are being VAT zero-rated for exports:

• Code VATZ must be entered in DE 6/17.
• Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) are met.
• Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.
• If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT on goods exported from the UK (VAT Notice 703).

Security Required

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Excise:

Goods must not be in excise duty suspense.