Guidance

Group 5: Dates, Times, Periods, Places, Countries and Regions

Updated 19 December 2023

DE 5/23 Location of Goods (Box 30: Location of Goods)

Declaration Categories Field format No. of occurrences at header level No. of occurrences at item level
FSD Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location an..35 + Additional identifier n..3 1x NA

This data element is mandatory.

All Declaration Categories:

This data element must always be completed to identify the authorisation under which the FSD is being submitted.

Each reference entered in DE 5/23 is declared as an alpha numeric code (an..39), made up of four components:

First component: Country (a2)

The first component (a2) consists of a 2-digit alpha code and is used to identify the country that issued the authorisation enter one of the following codes:

  • For FSDs in the Isle of Man (IoM): Enter ‘IM’  

  • For FSDs in Great Britain (GB) and Northern Ireland (NI): Enter ‘GB’

Second component: Type of Location (a1)

The second component (a1) enter: B

Third component: Qualifier of the Identification (a1)

The third component (a1) enter: Y

Fourth component: Identification of Location (an..35)

The fourth component (an..35) enter:

  • FSD followed by the appropriate GB or XI authorisation number.

If the trader holds both EIDR and SDP authorisations, then the SDP authorisation number should be declared in the fourth component.

Separate FSDs must be submitted for ‘XI’ and ‘GB’ prefixed SDP or EIDR authorisations. 

This may mean submitting two FSDs covering the same time period for supplementary declarations, one using a ‘GB’ prefixed authorisation and one using a ‘XI’ prefixed authorisation.