Guidance

Group 3: Parties

Updated 29 October 2024

Known error workarounds may apply to this area of the instructions.

DE 3/1 Exporter (Box 2: Consignor/ Exporter)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H3, H4, H5, H7, I1 C&F and I1 B&E	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	1x

Declaration categories H1, H3, H4, I1 C&F and I1 B&E:

Enter the full name and address of the last seller of the goods prior to their importation into the Union (as defined in Article 128 of EU Reg. No. 2015/2447).

Declaration category H5:

Enter the full name and address of the consignor who acts as ‘exporter’ in the context of trade with Special Fiscal Territories or Territories with which the EU has formed a Customs Union. The consignor is the last seller of the goods prior to their introduction into the Territory where the goods are to be released.

Declaration category H7:

Enter the full name and address of the person consigning the goods as stipulated in the transport contract by the party ordering the transport.

Data Element (DE) 3/1 must always be completed with the Name and Address of the Exporter. DE 3/2 is not required in any circumstances.

DE 3/1 must be completed at header level only.

All declaration categories

DE 3/1 is used to declare the Exporter’s name and address and postcode. If the Economic Operator Registration and Identification number (EORI) quoted in DE 3/2 is recognised by the Customs Declaration Service (CDS) then DE 3/1 need not be completed.

Please note that the consignor/exporter details (formerly Box 2) is now covered under 6 different data elements under CDS.

Name and address

Enter the full name and address of the exporter, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

If more than two parties are involved in the exportation of the goods to the EU, the last seller of the goods prior to their introduction into the Union is indicated as the Exporter. The last seller is the party who last sold the goods before they were brought into the customs territory of the Union.

For example: A US company buys goods in China and then sells them to a UK company. The goods are dispatched directly from China to the UK, where they are released for free circulation.

The US company is the last seller of the goods before they were brought into the customs territory of the Union and is therefore indicated as the Exporter.

In cases where Article 128 (2) of EU Reg. 2015/2447 applies, the exporter to be indicated is the third country person selling the goods for export during the suspension procedure.

Notes:

For paper declarations only one exporter is to be declared.

For all other declarations:

If there is only one exporter, then the exporter details are to be supplied at header level. If there is more than one exporter, then:

• Code 00200 must be entered in each of the Name, Street, City and Postcode fields. at header level in DE 3/1.
• Additional Information Code 00200 is to be completed in DE 2/2 as per the instructions in Appendix 4: DE 2/2: Additional Information (AI) Statement Codes and
• The individual exporter’s details must be supplied at item level (one exporter per item).

DE 3/2 Exporter Identification Number (Box 2: Consignor/Exporter)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H3, H4, H5, I1 C&F and I1 B&E	an..17	1x	1x

Declaration Categories H1, H3, H4, I1 C&F and I1 B&E:

Where held, enter the EORI number of the last seller of the goods prior to their importation into the Union (as defined in Article 128 of EU Reg. No. 2015/2447).

Declaration Category H5:

Enter the EORI number of the consignor who acts as ‘exporter’ in the context of trade with Special Fiscal Territories or Territories with which the EU has formed a Customs Union. The consignor is the last seller of the goods prior to their introduction into the Territory where the goods are to be released.

All Declaration Categories:

Where a valid EORI number quoted in DE 3/2 is recognised by CDS then DE 3/1 should not be completed.

If more than two parties are involved in the exportation of the goods to the EU, the last seller of the goods prior to their introduction into the Union is indicated as the Exporter The last seller is the party who last sold the goods before they were brought into the customs territory of the Union.

For example: A US company buys goods in China and then sells them to a UK company. The goods are dispatched directly from China to the UK, where they are released for free circulation.

The US company is the last seller of the goods before they were brought into the customs territory of the Union and is therefore indicated as the Exporter.

In cases where Article 128 (2) of EU Reg. 2015/2447 applies, the exporter to be indicated is the third country person selling the goods for export during the suspension procedure.

Notes:

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this data element may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

For paper declarations only one exporter is to be declared.

For all other declarations:

If there is only one exporter, then the exporter details are to be supplied at header level.

If there is more than one exporter, then:

• Code 00200 must be entered in each of the Name, Street, City and Postcode fields. at header level in DE 3/1.
• Additional Information Code 00200 is to be completed in DE 2/2 as per the instructions in Appendix 4: DE 2/2: Additional Information (AI) Statement Codes and
• The individual exporter’s details must be supplied at item level (one exporter per item).

DE 3/15 Importer Name and Address (Box 8 — Importer/ Consignee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	NA

All Declaration categories:

DE 3/15 is used to declare the importer’s name, address and postcode.

For imports into Great Britain (GB): 

This data element may only be completed where a recognised GB EORI is not held. If a recognised GB EORI is held it must be declared in DE 3/16. 

DE 3/15 must be left blank where a GB EORI is provided in DE 3/16.

For imports into Northern Ireland (NI): 

If a recognised EORI is held it must be declared in DE 3/16. 

DE 3/15 is mandatory where: 

• A GB EORI is declared in DE 3/16 or 
• DE 3/16 is left blank 

DE 3/15 must be left blank where an XI EORI is declared in DE 3/16.

Name and address

Enter the full name and address of the importer, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

Notes:

The importer can only be declared once at the header level.

When goods are being entered for a private customs warehouse, the EORI number of the warehouse authorisation holder declared against code CWP in DE 3/39 must be the same as the importer’s EORI number declared in DE 3/16.

When goods are declared for removal from free zones, other than for export, enter the identity of the person removing the goods from the free zone or placing them under the Requested Procedure (DE 1/10) as the importer (DE 3/15 or 3/16).

Where the goods are sold in warehouse as a retail sale, the buyer of the goods under the retail sale should be declared as the Buyer (DE 3/26 or 3/27). The depositor of the goods should be declared as the importer (DE 3/15 or 3/16).

When goods are declared for removal from Temporary Admission (TA), enter the identity of the party removing the goods from TA or placing them under the Requested Procedure (DE 1/10) as the importer (DE 3/15 or 3/16).

For commercial importations an a GB or XI EORI number must be used unless a specific legal exemption applies under Taxation (Cross-Border Trade) Act (TCTA) 2018 or Regulation (EU) No. 952/2013 (Article 170) and/or EU Reg No. 2015/2446 (Articles 5 and 6). This applies to all commercial imports including ‘one off’ consignments. For those who do not require an a GB or XI EORI number, 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), enter:

• 00500’ in DE 2/2 Additional Information
• ‘00500’ in the Name section of DE 3/15 (Importer’s Name and Address) prefaced by ‘GB’ country code, followed by their name and
• Enter their address as normal in the remaining sections of DE 3/15

Import VAT

An import VAT certificate C79 will only be issued when a recognised VAT registered importer’s EORI number is declared at the header level in DE 3/16 Importer Identification number. In the absence of an import VAT certificate, a copy of the declaration will need to be kept as evidence of the importation.

When using IOSS a C79 certificate will not be issued and import VAT cannot be reclaimed through normal business rules on VAT returns.

Establishment rules for imports into Northern Ireland (NI):

• Except where an exemption applies under Taxation (Cross-Border Trade) Act (TCTA) 2018 or Regulation (EU) No. 952/2013 (Article 170) and/or EU Reg No. 2015/2446 (Articles 5 and 6), the Importer must be established in NI. 
• Where the Importer is not established, irrespective of whether an XI EORI is declared in DE 3/16, an Indirect Representative must be used and code ‘3’ must be declared in DE 3/21.   

The instances in which a GB EORI is permitted does not affect the requirement to be established. Please refer to DE 3/16 For Imports Into Northern Ireland (NI) for the circumstances in which a GB EORI may be declared. Where self-representation is used, the Importer must be established in NI, must declare an XI EORI in DE 3/16, and DE 3/15 must be left blank.

DE 3/16 Importer Identification Number (Box 8: Importer/ Consignee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	an..17	1x	NA

All Declaration Categories:

For imports into Great Britain (GB):

DE 3/15 may only be completed where a recognised GB EORI is not held. If a recognised GB EORI is held it must be declared in DE 3/16. 

DE 3/15 must be left blank where a GB EORI is provided in DE 3/16.

For imports into Northern Ireland (NI):

If a recognised EORI is held it must be declared in DE 3/16. DE 3/15 must be left blank where an XI EORI is declared in DE 3/16. 

DE 3/15 is mandatory where: 

• A GB EORI is declared in DE 3/16 or 
• DE 3/16 is left blank

A GB EORI is permitted in DE 3/16 where the importer is: 

• Diverting goods to free circulation and/or home use that were previously entered to a special procedure prior to the introduction of XI EORIs 
• Utilising 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 
• Entering goods using excise authorisations and approvals 
• Submitting a supplementary declaration for which the tax point is prior to the introduction of XI EORIs 
• Using indirect representation by a representative with an XI EORI who is established in Northern Ireland (NI) 
• The UKIMS authorisation holder and the authorisation has been issued against a GB EORI

In no other circumstances may a GB EORI be declared in DE 3/16 for imports to NI.

When a UKIMS authorisation is used, the following details must be declared:

• DE 2/3: document code ‘1UKI’ followed by the UKIMS authorisation decision number
• DE 3/16: GB or XI EORI associated with the UKIMS authorisation
• DE 3/39: Authorisation type ‘UKIM’ followed by the GB or XI EORI of the UKIMS authorisation holder as declared in DE 3/16

Notes:

The importer can only be declared once at the header level.

When goods are being entered to a private customs warehouse, the GB or XI EORI number of the warehouse authorisation holder declared against code CWP in DE 3/39 must be the same as the importer’s GB or XI EORI number declared in DE 3/16.

When goods are declared for removal from a free zone/ freeport, enter the identity of the party removing the goods from the free zone/ freeport or placing them under the Requested Procedure (DE 1/10) as the importer (DE 3/15 or 3/16).

Where the goods are sold in warehouse as a retail sale, the buyer of the goods under the retail sale should be declared as the Buyer (DE 3/26 or 3/27). The depositor of the goods should be declared as the importer (DE 3/15 or 3/16).

When goods are declared for removal from Temporary Admission (TA), enter the identity of the party removing the goods from TA or placing them under the Requested Procedure (DE 1/10) as the importer (DE 3/15 or 3/16).

For commercial importations a GB or XI EORI number must be used unless a specific legal exemption applies 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). This applies to all commercial imports including ‘one off’ consignments. For those who do not require a GB or XI EORI number, 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), enter: 

• ‘00500’ in DE 2/2 Additional Information 
• ‘00500’ in the Name section of DE 3/15 (Importer’s Name and Address) prefaced by the GB country code of the importer followed by their name and 
• Enter their address as normal in the remaining sections of DE 3/15.

Import VAT

An import VAT certificate C79 will only be issued when a recognised VAT registered importer’s GB or XI EORI number is declared at the header level in DE 3/16 (Importer Identification number). In the absence of an import VAT certificate, a copy of the declaration will need to be kept as evidence of the importation.

When using IOSS a C79 certificate will not be issued and import VAT cannot be reclaimed through normal business rules on VAT returns.

Establishment rules for imports into Northern Ireland (NI): 

• Except where an exemption applies under Taxation (Cross-Border Trade) Act (TCTA) 2018 or Regulation (EU) No. 952/2013 (Article 170) and/or EU Reg No. 2015/2446 (Articles 5 and 6), the Importer must be established in NI. 
• Where the Importer is not established, irrespective of whether an XI EORI is declared in DE 3/16, an Indirect Representative must be used and code ‘3’ must be declared in DE 3/21.   

The instances in which a GB EORI is permitted does not affect the requirement to be established. Where self-representation is used, the importer must be established in NI, must declare an EORI in DE 3/16, and DE 3/15 must be left blank.

DE 3/17 Declarant Name and Address (Box 14: Declarant/ Representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	1x	NA

This data element is optional and may be left blank.

All Declaration Categories:

Name and Address

Enter the full name and address of the Declarant, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

Notes

This data element may only be declared once at header level.

Where self-representation is used, the details entered in the Declarant (DE 3/17 or 3/18) and Importer (DE 3/15 or 3/16) data elements should be the same and Additional Information (AI) code 00500 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.

On paper declarations: Enter the full name and address of the person or company concerned, and the telephone number of the signatory.

Simplified Procedures Indirect Representatives

Where a sub-agent is completing a:

• Simplified declaration (Additional Declaration Types C or F in DE 1/2) and/or
• Supplementary declarations (Additional Declarations Types Y or Z in DE 1/2)
  

on behalf of an Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR) trader who is authorised to declare goods in this manner as an indirect representative, then

• The identity of the authorised trader for SDP or EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number) and
• The sub-agent’s identity must be entered in DE 3/17 or 3/18 (Declarant’s Identity).

DE 3/18 Declarant Identification Number (Box 14: Declarant/ Representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	an..17	1x	NA

All Declaration Categories:

Enter the identification number (GB or XI EORI) of the Declarant in DE 3/18

For Imports into Northern Ireland (NI): 

A GB EORI is permitted in DE 3/18 where the declarant is: 

• Diverting goods to free circulation and/or home use that were previously entered to a special procedure prior to the introduction of XI EORIs 
• Submitting a supplementary declaration for which the tax point is prior to the introduction of XI EORIs 

In no other circumstances may a GB EORI be declared in DE 3/18 for imports into NI. The instances in which a GB EORI is permitted in DE 3/18 does not affect the requirement for establishment in NI.

Establishment rules for imports into Northern Ireland (NI):  

• Unless acting as the sub-agent, the declarant/representative must be established in NI except where a legal exemption applies. The sub-agent does not have to be established in NI in order to act as the submitter of the declaration.  
• Except where: 
  • The customs representative acts on behalf of persons who are not required to be established within NI and 
  • The Importer is also not established in NI 

Then an Indirect Representative (DE 3/18 or DE 3/20) who is established in NI must be used and code ‘3’ must be declared in DE 3/21.

Notes:

This data element may only be declared once at header level.

Where self-representation is used, the details entered in the Declarant (DE 3/17 or 3/18) and Importer (DE 3/15 or 3/16) data elements should be the same and AI code 00500 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.

Simplified Procedures Indirect Representatives

Where a sub-agent is completing a:

• Simplified declaration (Additional Declaration Types C or F in DE 1/2) and/or
• Supplementary declarations (Additional Declarations Types Y or Z in DE 1/2)
  

on behalf of a SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then

• The identity of the authorised trader for SDP or EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number) and
• The sub-agent’s identity must be entered in D.E. 3/17 or 3/18 (Declarant’s Identity).

DE 3/19 Representative Name and Address (Box 14: Declarant/ Representative and Box 50: Principal’s Representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 +	1x	NA

All Declaration Categories:

A Representative should only be declared to CDS where, the Representative (party who will be responsible for the customs formalities), differs from the Declarant declared in DE 3/17 and/ or DE 3/18.

For example, where the Representative contracts with a sub-agent to submit the customs declaration. The sub-agent’s details are to be entered in the Declarant’s data elements, the Representative (who holds the contract with the importer to complete the customs formalities) will be entered in the Representative’s data elements.

Where a Representative’s details are required, the identification number (GB or XI EORI) of the Representative should be declared in DE 3/20 where held.

DE 3/19 is used to declare the Representative’s name and address and postcode. This DE may only be completed where a recognised GB or XI EORI number is not held and declared in DE 3/20.

For imports into Northern Ireland (NI): 

DE 3/19 may only be completed where all of the following conditions are met: 

• The Representative differs from the Declarant declared in DE 3/17 and/ or DE 3/18, and 
• The party in DE 3/19 is acting as a customs representative on behalf of persons who are not required to be established within NI and 
• An XI EORI is not held.

Where the above conditions are not met, DE 3/19 must be left blank. 

A GB EORI is only permitted in DE 3/20 where the Representative is: 

• Diverting goods to free circulation and/or home use that were previously entered to a special procedure prior to the introduction of XI EORIs 
• Submitting a supplementary declaration for which the tax point is prior to the introduction of XI EORIs 

In no other circumstances may a GB EORI be declared in DE 3/20 for imports into NI.  

Where the customs representative is acting on behalf persons who are not required to be established within NI, the customs representative does not need to be established in NI but must declare either an XI EORI in DE 3/20 or their Name and Address in DE 3/19. A GB EORI is not permitted in DE 3/20 in these circumstances.

The instances in which a GB EORI is permitted in DE 3/18 does not affect the requirement for establishment in NI.

Establishment rules for imports into Northern Ireland (NI):

• Unless acting as the sub-agent, the declarant/representative must be established in NI. The sub-agent does not have to be established in NI in order to act as the submitter of the declaration.
• Except where:
  • The customs representative acts on behalf of persons who are not required to be established within NI and
  • The Importer is also not established in NI

Then an Indirect Representative (DE 3/18 or DE 3/20) who is established in NI must be used and code ‘3’ must be declared in DE 3/21.

Name and Address

Enter the full name and address of the Representative, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

Notes:

This data element may only be declared once at header level.

Where self-representation is used, the details entered in the Declarant (DE 3/17 or 3/18) and Importer (DE 3/15 or 3/16) data elements should be the same and AI code 00500 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.

On paper declarations: Enter the full name and address of the person or company concerned, and the telephone number of the signatory.

Representation

Where an importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration on their behalf the representative must declare their details in DE 3/17 or 3/18 (Declarant).

If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).

Sub-agents

If a representative sub-contracts the completion of the declaration to a third party, the sub-agent submitting the declaration must declare their details in DE 3/17 or 3/18 (Declarant) and the details of the representative that employed them must be declared in DE 3/19 or 3/20 (Representative).

If the importer has empowered the representative to act in a direct capacity, the sub-agent must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).

Simplified Procedures Indirect Representatives

Where a sub-agent is completing a:

• Simplified declaration (Additional Declaration Types C or F in DE 1/2) and/or
• Supplementary declarations (Additional Declarations Types Y or Z in DE 1/2)
  

on behalf of a SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then

• The identity of the authorised trader for SDP or EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number) and
• The sub-agent’s identity must be entered in DE 3/17 or 3/18 (Declarant’s Identity).

DE 3/20 Representative Identification Number (Box 14: Declarant/ Representative and Box 50: Principal’s Representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	an..17	1x	NA

All Declaration Categories:

A Representative should only be declared to CDS where, the Representative (party who will be responsible for the customs formalities), differs from the Declarant declared in DE 3/17 and/ or DE 3/18.

For example, where the Representative contracts with a sub-agent to submit the customs declaration. The sub-agent’s details must be entered in the Declarant’s data elements, the Representative (who holds the contract with the importer to complete the customs formalities) must be entered in the Representative’s data elements.

Where a Representative’s details are required, enter: the identification number (GB or XI EORI) of the Representative (as defined in Article 18 of the Union Customs Code (UCC), Regulation EU No. 952/2013) in DE 3/20 where held.

The Representative Name and Address data element (DE 3/19) should only be completed where no recognised GB or XI EORI number is held.

For imports into Northern Ireland (NI): 

A GB EORI is only permitted in DE 3/20 where the Representative is: 

• Diverting goods to free circulation and/or home use that were previously entered to a special procedure prior to the introduction of XI EORIs. 
• Submitting a supplementary declaration for which the tax point is prior to the introduction of XI EORIs. 

In no other circumstances may a GB EORI be declared in DE 3/20 for imports into NI.  

Where the customs representative is acting on behalf persons who are not required to be established within NI, the customs representative does not need to be established in NI but must declare either an XI EORI in DE 3/20 or their Name and Address in DE 3/19. A GB EORI is not permitted in DE 3/20 in these circumstances. 

The instances in which a GB EORI is permitted in DE 3/20 does not affect the requirement for establishment in NI.

Establishment rules for imports into Northern Ireland (NI): 

• Unless acting as the sub-agent, the declarant/representative must be established in NI. The sub-agent does not have to be established in NI in order to act as the submitter of the declaration.  
• Except where: 
  • The customs representative acts on behalf of persons who are not required to be established within NI and 
  • The Importer is also not established in NI 

Then an Indirect Representative (DE 3/18 or DE 3/20) who is established in NI must be used and code ‘3’ must be declared in DE 3/21.

Notes:

This data element may only be declared once at header level.

Representation

Where an importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration on their behalf the representative must declare their details in DE 3/17 or 3/18 (Declarant).

If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).

Self-Representation:

Where self-representation is used: 

• The details entered in the Declarant (DE 3/17 and DE 3/18) and Importer (DE 3/15 and DE 3/16) data elements must be the same  
• AI code 00500 must be declared in DE 2/2 (Additional Information) 
• DE 3/19, DE 3/20 and 3/21 (Representative) should be left blank

Sub-agents

If a representative sub-contracts the completion of the declaration to a third party, the sub-agent submitting the declaration must declare their details in DE 3/17 or 3/18 (Declarant) and the details of the representative that employed them must be declared in DE 3/19 or 3/20 (Representative).

If the importer has empowered the representative to act in a direct capacity, the sub-agent must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).

Simplified Procedures Indirect Representatives

Where a sub-agent is completing a:

• Simplified declaration (Additional Declaration Types C or F in DE 1/2) and/or
• Supplementary declarations (Additional Declarations Types Y or Z in DE 1/2)
  

on behalf of a SDP or EIDR trader who is authorised to declare goods in this manner as an Indirect Representative, then

• the identity of the authorised trader for SDP or EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number) and
• the sub-agent’s identity must be entered in DE 3/17 or 3/18 (Declarant’s Identity).

DE 3/21 Representative Status Code (Box 14: Declarant/ Representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, H7, I1 C&F and I1 B&E	n1	1x	NA

All Declaration Categories:

Enter the relevant code showing the status of the representative:

Code	Representation
2	Direct representation
3	Indirect representation

Where self-representation is used, this data element should be left blank.

Notes:

Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules.

Where self-representation is used

• The details entered in the Declarant (DE 3/17 or 3/18) and Importer (DE 3/15 or 3/16) data elements should be the same.
• AI code 00500 must be declared in DE 2/2 (Additional Information).
• DE 3/19, 3/20 and 3/21 (Representative) should be left blank.

Use of Representatives or Agents to submit the declaration on the importer’s/ legal declarant’s behalf:

Article 5(15) of Council Regulation No. 952/2013 (UCC) defines the legal declarant as:

The person lodging a customs declaration in his or her own name or the person in whose name such a declaration is lodged.

Where the legal declarant (for example importer) is completing the declaration themselves under ‘self-representation’, they shall be liable for the content of all declarations so completed and submitted.

Article 18 of EU Reg. No. 952/2013 (UCC) permits customs representatives to be appointed to act on another person’s behalf. This representation may be:

Direct: the representative acts in the name and of behalf of the other person. The liability rests with the original party (usually the importer). This is dependent on the representative holding appropriate evidence of their empowerment to act on behalf of the original party and can demonstrate that the original party’s instructions have been followed.

Indirect: the representative acts in their own name but on behalf of another person. The liability is held jointly and severally between both parties.

Article 5(6) of Council Reg. (EU Reg. No. 952/2013 (UCC)) defines a representative as:

Any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities.

A customs representative shall be established within the customs territory of the Union, except where the customs representative acts upon behalf of persons who are not required to be established within the customs territory of the Union.

Representation

Where an importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration on their behalf the representative must declare their details in DE 3/17 or 3/18 (Declarant).

If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).

Sub-agents

If a representative sub-contracts the completion of the declaration to a third party, the sub-agent submitting the declaration must declare their details in DE 3/17 or 3/18 (Declarant) and the details of the representative that employed them must be declared in DE 3/19 or 3/20 (Representative).

If the importer has empowered the representative to act in a direct capacity, the sub-agent must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).

DE 3/24 Seller Name and Address (Box 2: Consignor/ Exporter)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1	Name: an..70 + Street and number: an..70 + Country a2+ Postcode: an..9 + City: an..35 + Phone number: an..50	1x	1x

For H1 declarations only:

The Seller details are only required where the Seller is a different party to the exporter declared in DE 3/1 or 3/2.

Where the Seller is a different party to the Exporter and holds a recognised GB or XI EORI number, this should be declared in DE 3/25.

Where Seller details are required and no recognised GB or XI EORI is held, enter the Seller’s Name and Address details in DE 3/24.

A contact phone number should be provided if available.

Name and address

Enter the full name and address of the Seller, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

Notes:

The Seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported other than in pursuit of a purchase, the details of the owner of the goods within the third country shall be provided.

If there is only one Seller, then the Seller details are to be supplied at header level. If there is more than one Seller, then:

• Code 00200 must be entered in each of the Name, Street, City and Postcode fields. at header level in DE 3/24.
• Additional Information Code 00200 is to be completed in DE 2/2 as per the instructions in Appendix 4: DE 2/2: Additional Information (AI) Statement Codes and
• The individual Seller’s details must be supplied at item level (one Seller per item).

DE 3/25 Seller Identification Number (Box 2: Consignor/ Exporter)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1	an..17	1x	1x

Declaration Categories H1:

The Seller details are only required where the Seller is a different party to the exporter declared in DE 3/1 or 3/2.

Where the Seller is a different party to the Exporter and holds a recognised GB or XI EORI number, enter the Seller’s EORI number in DE 3/25.

Where a valid GB or XI EORI number is declared in DE 3/25, then DE 3/24 should not be completed.

Notes:

The Seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported other than in pursuit of a purchase, the details of the owner of the goods within the third country shall be provided.

If there is only one Seller, then the Seller details are to be supplied at header level.

If there is more than one Seller, then:

• Code 00200 must be entered in each of the Name, Street, City and Postcode fields. at header level in DE 3/24.
• Additional Information Code 00200 is to be completed in DE 2/2 as per the instructions in Appendix 4: DE 2/2: Additional Information (AI) Statement Codes and
• The individual Seller’s details must be supplied at item level (one Seller per item).

DE 3/26 Buyer Name and Address (Box 8: Importer/ Consignee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City an..35 + Phone number: an..50	1x	1x

For H1 declarations only:

The Buyer details are only required where the Buyer is a different party to the importer declared in DE 3/15 or 3/16.

Where the Buyer is a different party to the Importer and holds a recognised GB or XI EORI number, this should be declared in DE 3/27.

Where Buyer details are required and no recognised GB or XI EORI is held, enter the Buyer’s Name and Address details in DE 3/26.

A contact phone number should be provided if available.

Onward Supply Relief (OSR in Northern Ireland only):

Where a tax representative is used for OSR, the Buyer details must be completed in DE 3/27.

Name and address

Enter the full name and address of the Buyer, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

Notes:

‘Buyer’ is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported other than in pursuance of a purchase, the details of the owner of the goods within the Territory of the EU shall be provided.

Where the goods are sold in warehouse as a retail sale, the buyer of the goods under the retail sale should be declared in this data element. The depositor of the goods should be declared as the importer (DE 3/15 or 3/16).

This item can be declared once at header or item level.

Where the Buyer holds an GB or XI EORI number this must be declared in DE 3/27.

DE 3/27 Buyer Identification Number (Box 8: Importer/ Consignee)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1	an..17	1x	1x

For H1 declarations only:

The Buyer details are only required where the Buyer is a different party to the importer declared in DE 3/15 or 3/16.

Where the Buyer is a different party to the Importer and holds a recognised GB or XI EORI number, enter the Buyer’s EORI number in DE 3/27.

Where a valid GB or XI EORI number is declared in DE 3/27, then DE 3/26 should not be completed.

Onward Supply Relief (OSR in Northern Ireland only):

Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

Notes:

‘Buyer’ is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported other than in pursuance of a purchase, the details of the owner of the goods within the Customs Territory of the EU shall be provided.

Where the goods are sold in warehouse as a retail sale, the buyer of the goods under the retail sale should be declared in this data element. The depositor of the goods should be declared as the importer (DE 3/15 or 3/16).

This item can be declared once at header or item level.

The full name and address is to be entered in DE 3/26 if the Buyer does not have a GB or XI EORI.

DE 3/37 Additional Supply Chain Actor(s) Identification Number (No Previous Reference)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, I1 C&F and I1 B&E	Role code: a..3 + Identifier: an..17	99x	99x

All Declaration Categories:

This data element is optional and may be left blank.

If used, enter the unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognised by the European Union.

This data element comprises of two components:

First Component: Role Code (a..3)

Enter the role code specifying their role in the supply chain.

The following parties can be declared:

Role Code	Party	Description
CS	Consolidator	Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components
MF	Manufacturer	Party which manufactures goods
FW	Freight forwarder	Party undertaking forwarding of goods
WH	Warehousekeeper	Party taking responsibility for goods entered into a warehouse

Second component: Identification number of the party (an..17)

This should be a GB or XI EORI number, or a third country unique identifier recognised by the UK.

Notes:

Up to 99 separate instances may be declared in DE 3/37 at header level and item level.

DE 3/39 Holder of the Authorisation Identification Number (No Previous Reference)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H2, H3, H4, H5, I1 C&F and I1 B&E	Authorisation type code: an..4 + Identifier: an..17	99x	NA

Declaring Comprehensive Guarantee details

Data element 8/3 Notes section provides detailed guidance on how to declare Customs Comprehensive Guarantees and Guarantee exemptions. The guidance in DE 8/3 includes the specific guarantee completion instructions for DE 2/3, 3/39, 8/2 and 8/3.

Guarantee details are only required where there is customs duty to pay or secure.

Where there is no Customs Duty liability (Tax types beginning with A), no guarantee details are required (for example, only Import VAT and Excise liabilities are being paid or secured).

All Declaration Categories:

This data element is only mandatory where an authorisation is required to declare the goods.

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

• Authorisation by Customs Declaration for Special Procedures
• Simplified Procedures on an occasional basis

For all other authorisations and approvals;

This data element should be used to declare the GB or XI EORI number of the Holder of the Authorisation against the appropriate Authorisation Type Code 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. Appendix 6: DE 3/39: Authorisation Type Codes contains the list of codes to be declared for this data element (for example, SDE to be declared when SDP is being used).

The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the Authorisation Type 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 Appendix 6: DE 3/39: Authorisation Type Codes.

This data element comprises two components:

First Component: Authorisation type code (an..4)

Enter the type of authorisation using the relevant code from Appendix 6: DE 3/39: Authorisation Type Codes.

Second Component: Identifier (an..17)

Enter the GB or XI EORI number of the authorised party.

For imports into Northern Ireland (NI):

With the exemption of:  

• Diverting goods to free circulation and/or home use that 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 for which the tax point is prior to the introduction of XI EORIs
• The UKIMS authorisation holder and the authorisation has been issued against a GB EORI

Any other authorisations and approvals declared must be NI specific and the EORI number of the Holder of the Authorisation must have an ‘XI’ country code prefix.

When a UKIMS authorisation is used, the following details must be declared:

• DE 2/3: document code ‘1UKI’ followed by the UKIMS authorisation decision number
• DE 3/16: GB or XI EORI associated with the UKIMS authorisation
• DE 3/39: Authorisation type ‘UKIM’ followed by the GB or XI EORI of the UKIMS authorisation holder as declared in DE 3/16

The GB or XI EORI declared against the UKIMS authorisation type in DE 3/39, and the UKIMS authorisation, must be valid at the tax point date of the declaration.

Notes:

Up to 99 separate instances may be declared in DE 3/39 at header level.

DE 3/40 Additional Fiscal References Identification Number (No Previous Reference)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H1, H7 & I1 C*	Role code: an3 + Identification number: an..17	1x (PVA) / (IOSS)	(OSR — Northern Ireland only)

Additional Declaration Type (DE 1/2) code C*:

The Procedure Code completion notes (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must be read in conjunction with this data element’s guidance to ensure the correct data set is used for the simplified declaration where Procedure Code 42 is being declared in DE 1/10.

This data element only requires completion when an I1 C* declaration is being used.

All Declaration Categories:

Postponed VAT Accounting (PVA), Onward Supply Relief (OSR) and Import One Stop Shop (IOSS) cannot be combined on a single customs declaration.

Postponed VAT Accounting:

Only 1 instance may be declared at header level in DE 3/40 for Postponed VAT Accounting (PVA).

This data element consists of two components:

First Component: Role code (an3)

The role code in component one is optional:

Role Code	Party	Description
FR1	Importer	The VAT registered importer who is using PVA to account for the import VAT.

Second Component: VAT identification number (an..17)

This component is mandatory where PVA is being declared.

The Value Added Tax identification number is structured as follows:

Field	Content	Format
1	Enter the Country Code Identifier ‘GB’.	a2
2	Enter the VAT registration number of the Importer.	an..15

Import One Stop Shop (IOSS):

This is only available in Northern Ireland. Additional Information Code NIIMP must be declared in DE 2/2 (Additional Information) and Additional Procedure Code F48 must be entered in DE 1/11 in all cases.

Only 1 instance may be declared at header level in DE 3/40 Import One Stop Shop (IOSS).

This data element consists of two components:

First Component: Role code (an3)

Role Code	Party	Description
FR5	Supplier	Used to indicate that the VAT is being accounted for by the supplier using the IOSS scheme

Second Component: VAT identification number (an..17)

This component is mandatory where IOSS is being declared

The IOSS identification number is structured as follows:

Field	Content	Format
1	Enter IM in all instances	a2
2	Enter the IOSS identification number of the supplier	n..15

DE 3/40 and the IOSS identification number are not required on the I1C&F. They must be declared on the Supplementary Declaration (DE1/2 Additional Declaration Type Code Y). Additional Procedure Code F48 must be declared on both the Simplified and Supplementary Declaration.

Onward Supply Relief (OSR):

This is only available in Northern Ireland. Additional Information Code NIIMP must be declared in DE 2/2 (Additional Information) in all cases.

Up to 99 separate instances may be declared in DE 3/40 at item level for OSR only.

This data element may only be completed at item level when Requested Procedure Code 42 is used in DE 1/10 (Procedure Code).

This data element consists of two components:

First Component: Role code (an3)

The following parties can be declared:

Role code	Party	Description
FR1	Importer (replaces document code Y040)	Enter the UK VAT identification number for the Northern Ireland (NI) importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. FR1 should be used for an importer that is established in NI and VAT registered in the UK, it cannot be used by a non-VAT registered person.
FR2	Customer (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non-VAT registered person. Onward Supply relief (OSR in Northern Ireland only): Where a tax representative is used for  OSR, the Buyer details must be completed in DE 3/27 (the party, on whose behalf, the tax representative is acting).
FR3	Tax Representative (replaces document code Y042)	Enter the VAT identification number issued in the UK for the tax representative established in Northern Ireland (NI). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer on behalf of a trader who is not established in NI or VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see section 2.7 and 2.8 of Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.
FR4	Holder of the deferred payment authorisation	The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC.

Second Component: VAT identification number (an..17)

The value added tax identification number is structured as follows:

Field	Content	Format
1	Country Code Identifier of the Member State of issue using the code from Appendix 13: Country Codes.	a2
2	Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC (for example, the individual’s VAT number).	an..15

Notes:

Postponed VAT Accounting (PVA)

Postponed VAT Accounting (PVA) is the process by which VAT registered traders can account for import VAT on their VAT return, instead of making a payment, securing payment or using deferment to pay the Import VAT due on a customs declaration. See further details on the terms and conditions

All UK VAT registered Importers will be eligible to use PVA; no authorisation for PVA will be required. They will simply make the appropriate entry and provide their GB or XI EORI and/or VAT registration number (VRN) on their customs declaration.

This process (subject to Customs clearance) will allow the goods to enter into free circulation without up-front payment of the import VAT. The customs declaration will generate an online Monthly Postponed Import VAT Statement (MPIVS) that will be the evidence required to account for and recover the import VAT as input tax on their next VAT return.

(Note: The C79 will continue to be produced for those entries where any VAT was paid on importation).

Use of Postponed VAT Accounting PVA in conjunction with a manual duty calculation (AI Code OVR01):

The C79 or online Monthly Postponed Import VAT Statement (MPIVS) will not be issued for goods items where a manual duty calculation is being made. The customs declaration, including the OVR01 and PVA01 AI Codes and free text statements and supporting commercial records must be retained as the evidence to support the use of PVA.

The table below details the completion instructions that must be followed to enable the use of Postponed VAT Accounting (PVA) when a manual duty calculation is made on CDS.

The table only details the specific requirements when combining the use of PVA with a manual duty calculation. It does not provide exhaustive guidance on making a manual duty calculation or wider obligations in relation to the use of PVA or making a customs declaration.

Failure to comply with the completion instructions below, to hold documentary evidence to support the use of PVA and to correctly account for PVA on the VAT return may result in the use of PVA being disallowed and a demand for the VAT being issued.

Data Element (DE)	Completion Instructions
2/2	Enter the following codes: • OVR01 followed by: • a free text statement giving the reason why a manual duty calculation is being made (e.g., OP re-import) • PVA01 followed by: • PVA amount £xxx.xx (e.g., PVA amount £25.16) The amount of PVA that will be accounted for via the VAT return must be declared in the free text statement. For example: PVA01 – PVA amount £25.16. followed by: •A free text statement giving the reason why a manual duty calculation is being made (e.g., OP re-import) and • PVA amount £xxx.xx (e.g., PVA amount £25.16) The amount of PVA that will be accounted for via the VAT return must be declared in the free text statement. For example:  OVR01 – OP re-import PVA amount £25.16.
2/3	Enter document code: • 9WKS followed by: • the reference number that provides the audit trail to the breakdown within the importer’s commercial record to the manual duty calculation, including the amount of PVA calculated Notes: Evidence must be held and made available to HMRC on request supporting the manual duty calculations and use of PVA. Failure to provide the evidence on request may result in a demand for additional revenue and the PVA being disallowed.
3/40	Enter at header level: • Role Code FR1 (if required by the commercial software being used) followed by: • The VAT number of the party accounting for the VAT via postponed VAT accounting and who will be entering the VAT amount on their VAT return Notes: Failure to comply with all of the completion instructions in this table, to hold documentary evidence to support the use of PVA and to correctly account for PVA on the VAT return may result in the use of PVA being disallowed and a demand for the VAT being issued.
4/3	Enter code B00 for VAT Notes: The tax type codes for all other taxes being paid or secured must also be entered (e.g., A00 for customs duty).
4/4	Enter the tax base amount on which VAT being calculated (e.g., the value on which the amount of VAT being postponed is being calculated). This must include the currency code of GBP followed by the VAT value.
4/6	Enter amount of VAT being collected up front on declaration as GBP 0.00. This must include the currency code of GBP followed by the amount: 0.00 Notes: This indicates the amount actually being paid at the time the goods are declared. As the VAT is being postponed and accounted for via the VAT return, this must be shown as £0.00. The amount of VAT being postponed must be declared against the AI code OVR01 in the free text statement (see DE 2/2 guidance for details).
4/7	Enter: The total amount of taxes being paid or secured on the goods item using currency code GBP followed by the total amount of taxes due. Notes: The VAT amount included in this calculation must be £0.00 as it is not being accounted for on the declaration. It is being postponed and accounted for via the VAT return. The amount declared in this data element must include all other taxes to be paid or secured for the goods item prior to their release.
4/8	Enter the Method of Payment (MOP) code being used to pay or secure any other taxes due for the goods item. Notes: Appendix 9 contains the list of Method of Payment (MOP) codes that can be used on CDS. MOP code G must not be used. Where no other taxes are being paid or secured, this data element should be left blank.

Onward Supply Relief only:

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

When the import is followed by an intra-Community supply of the goods to another Member State, no VAT is paid upon importation and VAT will be due in the Member State of final destination.

In order to use this procedure, the declarant has to provide information about the importer and the customer in the destination Member State in the import declaration. For the declaration of the importer, the code FR1 followed by the VAT number of the importer has to be used.

Where the importer is represented by a tax representative in the Member State where the customs declaration is lodged, the code FR3 followed by the VAT number of the tax representative is used. The declaration of the importer and the tax representative are exclusive. This means that the tax representative has only to be declared where the importer is actually represented and in this case the importer cannot be declared.

For the declaration of the customer in the Member State of destination, the code FR2 followed by the VAT number of the customer in the Member State of destination has to be used.

In situations of triangular supply where the goods are sold to an intermediate customer who is not the consignee of the goods at the final destination, it is the VAT Number of the customer of the importer which must be provided in the import declaration with code FR2 at the time of importation, and not the VAT Number of the final consignee in the Member State where the transport ends.