Guidance

Group 2: References of Messages, Document, Certificates and Authorisations

Published 10 January 2025

This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.

DE 2/1 Simplified Declaration/ Previous Documents

Declaration Categories	Field format	Number of occurrences at header level	Number of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	Document category: a1 + Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..3	9999x	99x

This Data Element (DE) is mandatory in all instances.

Additional Declaration Types (DE 1/2) C, F, J, K, Y and Z

For Simplified Declaration Procedure (SDP), Entry in Declarant’s Records (EIDR) and UK Internal Market Scheme (UKIMS) EIDR, at least one Declaration Unique Consignment Reference (DUCR) number must be declared at header level in all instances.

If a Supplementary Declaration (SDP, EIDR and UKIMS EIDR) covers more than one initial declaration, use the DUCR or DUCR Part of the first initial declaration as the DUCR or DUCR Part for the Supplementary Declaration at header level. The DUCR Parts of each of the other initial declarations are to be declared as separate ‘DCS’ previous documents in DE 2/1, against the corresponding items at item level.

Additional Declaration Type (DE 1/2) Y

If all goods items on the Supplementary Declaration relate to a single Simplified Declaration then enter ‘YSDE’ followed by the Movement Reference Number (MRN) of the Simplified Declaration once at header level.

If the Supplementary Declaration covers more than one Simplified Declaration then ‘YSDE’ followed by the MRN must be declared at item level.

Additional Declaration Type (DE 1/2) Z

Enter ‘YCLE’ followed by the date of the entry in records. YCLE and the date should be declared once at header level in the date format: yyyymmdd.

If ‘YCLE’ is declared at header level it must not also be declared at item level.

For removals from warehousing using simplified procedures, the DUCR to be declared, on the removal Supplementary Declaration, is the DUCR associated with the stock record for the removal of the goods. It should not be the DUCR used to originally enter the goods to warehouse.

All Declaration Categories

This Data Element (DE) must always be completed to identify a previous declaration or previous documents.

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

The Procedure Code completion instructions provide guidance on the codes expected to be used in specific circumstances for the procedure concerned. They are not a definitive guide however and should be read in conjunction with the full list provided in Previous document codes for DE 2/1.

Each previous document entered in DE 2/1 is made up of four components:

First component: Document Category (a1)

The first component (a1) consists of a letter and is used to distinguish between the following three categories:

• the declaration for temporary storage represented by ‘X’
• the Simplified Declaration or the entry in the declarant’s records, represented by ‘Y’
• the previous document, represented by ‘Z’

For example: Y (used on Supplementary Declarations to represent simplified procedures).

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

The second component (an..3), consists of a combination of three alphanumeric characters and serves to identify the type of document.

Choose the appropriate code from the list in Previous document codes for DE 2/1.

For example, code: CLE (to represent the entry in declarant’s records).

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

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

Enter the identification number or another recognisable reference of the document

For example, 20230501 (to represent the date of the entry in records).

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

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

• summary declaration
• temporary storage declaration
• simplified declaration
• entry in declarant’s records
• other previous document

This should be separated from the document reference number by ‘-‘.

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

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

The full code for DE 2/1 in this example would be YCLE20230501-2.

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

Notes

References applicable to all items must be entered at header level, with a maximum number of 9,999 instances.

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

If removed from warehousing (other than by EIDR or UKIMS EIDR) or Inward Processing (IP), insert the document identity (for example, MRN that entered the goods to that procedure). If goods are being placed in an Excise Warehouse enter the details of the documents relating to any previous administrative procedure.

Inventory Reference Numbers

For inventory linked locations, enter ‘ZMCR’ at header level followed by the inventory reference number.

Electronic Licences, including Common Health Entry Documents (CHEDs)

Where an electronic licence is associated with a DUCR (for example DEFRA licences such as Common Health Entry Documents (CHEDs)), the DUCR must be declared in DE 2/1 at header level. To ensure successful matching, the DUCR entered to CDS must be exactly the same as the one entered on the electronic licence, including the use of the GB or XI EORI within the DUCR.

For details of which licence types require a DUCR to be provided, refer to Licence Types for DE 2/3.

Recommended Format of the DUCR

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

• ‘Year’ — is the year in which the DUCR was allocated. For example, ‘3’ if allocated in 2023, ‘0’ if allocated in 2020 and ‘1’ if allocated in 2021. Therefore, for the year 2023, ensure the year component of the DUCR contains the single ‘3’ digit and not ‘23’. In 2020, enter the year as a single ‘0’ digit and not ‘20’.
• ‘Country’ — is the country where the DUCR was allocated. Where only a GB EORI is held, this should be ‘GB’. Where an XI EORI is held, this should be ‘XI’.
• ‘EORI’ — is the identity of the trader as known to HMRC. In the UK this is the 12-character EORI number. This must be the EORI number of the simplified procedures authorised trader.
• ’-‘ — is a dash.
• ‘Reference’ — is a unique series of characters that the trader, whose EORI number is included in the DUCR, devises and which provides an audit trail within traders’ commercial records. This component of the DUCR is restricted to numbers, upper case letters and certain special characters.

An example DUCR is as follows: ‘3XI000000000000-12345’.

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

If an electronic licence has been issued using a GB EORI, the DUCR must include the GB EORI regardless of whether an XI EORI is held, or vice versa.

DE 2/2 Additional Information

Declaration Categories	Field format	Number of occurrences at header level	Number of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	Coded version (Union codes): n1 + an4 OR (National codes): a1 + an4 OR Union/National code followed by a free text information: an..512	1x	99x

This Data Element (DE) is mandatory in all instances.

Only AI Code ‘RRS01’ may be declared at header level.

Declaration Category H8, I1 C&F and C21i EIDR NOP

Additional Information (AI) Codes NIDOM and NIREM must be declared on every goods item.

Declaration Category C21i

Where Procedure Code (PC) 0006 or 0007 are declared in DE 1/10, Additional Information (AI) codes NIDOM and NIREM are both mandatory at item level in DE 2/2.

Where PC 0024 is declared in DE 1/10, AI codes NIDOM, NIPAP and NIPNR are all mandatory at item level in DE 2/2.

Additional Declaration Types Y or Z (DE 1/2)

AI code ‘RRS01’ must not be declared in DE 2/2.

Goods Vehicle Movement Service (GVMS) and non-GVMS shipments may be combined on a single Supplementary Declaration provided all other header level restrictions are met.

All Declaration Categories

Refer to Additional Information (AI) Codes for DE 2/2 for details of the codes which may be used, including any additional free text information which may be required by the specific AI codes. Up to 99 AI codes can be declared at item level in DE 2/2.

The Procedure Code (PC) and Additional Procedure Codes (APC) completion instructions provide guidance on the AI 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 Additional Information (AI) Codes for DE 2/2.

Where the AI code completion instructions in Procedure Code (PC) and Additional Procedure Codes (APC) specify different instructions to the main AI code guidance in Additional Information (AI) Codes for DE 2/2, the details specified in the Procedure Code (PC) and Additional Procedure Codes (APC) completion instructions take precedence.

Goods Vehicle Movement Service (GVMS)

With the exception of Supplementary Declarations (Additional Declaration Types Y and Z), where goods are being declared at a GVMS location (refer to Goods Location Codes for DE 5/23):

• a Goods Not Arrived (pre-lodged) Additional Declaration Type must be declared in DE 1/2 and Code ‘RRS01’ must be declared in DE 2/2 at header level
• a Northern Ireland (NI) GVMS location code from Goods Location Codes for DE 5/23 must be declared in DE 5/23
• goods being released on arrival in NI from GVMS and non GVMS locations must not be combined on a single standard declaration, Customs Clearance Request (CCR) or EIDR Notification of Presentation (NOP)

Northern Ireland Additional Information (AI) Codes

Where one of the following Procedure Codes (PCs) are declared in DE 1/10 — 0006, 0007, 0700, 0751, 0771, 0778, 4051, 4071 and 4078, enter the following AI codes in DE 2/2 on every goods item:

• AI Code ‘NIDOM’ must be entered as a declaration that the goods being moved from GB to NI have UK domestic status (for example, goods were produced in GB or have previously been released to Free Circulation in GB)
• AI Code ‘NIREM’ must be entered as a declaration that the goods being moved from GB to NI are ‘Not at Risk’ of onward movement to the EU as per the conditions laid out in Joint Committee Decision No. 1/2023 (Article 7(1)(a)(ii))

Where Procedure Code (PC) 0024 is declared in DE 1/10, enter the following AI Codes in DE 2/2 on every goods item:

• AI Code ‘NIDOM’ must be entered as a declaration that the goods being moved from GB to NI have UK domestic status (for example, goods were produced in GB or have previously been released to Free Circulation in GB)
• AI Code ‘NIPAP’ must be entered as a declaration that the goods are Business to Consumer (B2C), Consumer to Business (C2B), Consumer to Consumer (C2C), or a mix of these movement types
• AI Code ‘NIPNR’ must be entered as a declaration that the goods being moved from GB to NI are ‘Not at Risk’ of onward movement to the EU as per the conditions laid out in Joint Committee Decision No. 1/2023 (Article 7(1)(a)(iii))

Notes

The following NI AI codes are not permitted on SPIMM or UKC declarations, CCR or EIDR NOP:

• NIIMP — Goods being imported from RoW into NI, or GB to NI where UK duties and taxes have not been paid. Includes goods imported for OSR into NI and movements to NI from SFTs.
• NIEXP — Use when goods are exported from NI to GB or RoW
• NIAID — Claim to waiver of EU duties for goods imported into NI from GB that are at risk of entering the EU
• NIHIS — Only to be used on instruction by HMRC
• NIPRO — Used when goods are being imported for commercial processing and should be treated as ‘At Risk’
• NIQUO — Used to allow a UK Quota to be claimed on goods imported into NI from RoW where they would be at risk of entering the EU or claim an EU Quota on GB-NI movements

These may only be used with Other NI Goods Movements [INSERT LINK].

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

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	Document type (Union codes) a1 + an3 + OR (National codes): n1 + an3 + Document identifier and part: an..35 + (Document identifier: an..30, part: an..5) Document Status: a2 + Reason: an..35 + Issuing authority name: an..70 + Date of validity: n8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6	NA	99x

This Data Element (DE) is mandatory in all instances. 

At least one Document Code from the following list must also be provided on every goods item to evidence the direct transport of the goods from Great Britain (GB) to Northern Ireland (NI):

• N703 to N821
• N933

Where one of the following Procedure Codes (PCs) are declared in DE 1/10 — 0006, 0007, 0700, 0751, 0771, 0778, 4051, 4071 and 4078, enter:

• Document Code ‘1UKI’ in DE 2/3
• followed by the UKIMS authorisation number

Where PC 0024 is declared in DE 1/10, enter Document Code ‘1PPS’ in DE 2/3 followed by the UK Carrier (UKC) Scheme authorisation number.

Declaration Categories H8 only

With the exception of Supplementary Declarations (Additional Declaration Types Y and Z) writing off details are only required where APCs 1EL or 1LG are declared in DE 1/11.

Declaration Categories I1C&F only

Writing off details are only required where APCs 1EL or 1LG are declared in DE 1/11.

Additional Declaration Type Y (DE 1/2)

Where Additional Procedure Codes (APC) 1EL or 1LG are declared in DE 1/11: The licence and certificate document codes are not required on the Supplementary Declaration in DE 2/3.

All Declaration Categories

This data element can only be declared at item level.

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

Where Category 2 goods are being declared, Document Codes for DE 2/3 should be used with the Northern Ireland Online Tariff or Trader Goods Profile (TGP) to identify any specific documents, licences, certificates or authorisations that need to be declared, depending on the categorisation of the goods, to place the goods to their intended use or enter them to NI using SPIMM or UKC.

Document Codes for DE 2/3 contains details of all documents and other reference codes which may be declared in this Data Element (DE), a description of their usage and provides guidance on the details to be declared against each code. 

The Procedure Code (PC) and Additional Procedure Codes (APC) completion instructions provides guidance on the AI 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 Additional Information (AI) Codes for DE 2/2.

Where the AI code completion instructions in Procedure Code (PC) and Additional Procedure Codes (APC) specify different instructions to the main AI code guidance in Code List 2: Additional Information (AI) Codes for DE 2/2 the details specified in the Procedure Code (PC) and Additional Procedure Codes (APC) completion instructions take precedence.

Each document reference is made up of eight components: not all components are mandatory for all document codes.

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

The first component is a 4 figure Document Type Code. Refer to Document Codes for DE 2/3 for a list of document codes which should be declared in specific circumstances. The Document Code should be read in conjunction with the Data Element Completion Guide, Procedure Codes, and Additional Procedure Codes and the Northern Ireland Online Tariff for information on which Document Codes should be used in order to declare specific commodities or use specific customs procedures.

Second Component: Document Identifier and Part (an..35)

Refer to additional instructions on the second components format for licences in this section.

The second component comprises of two sub-components.

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

This sub-component is the document identifier. This is the reference number, as specified against the document type code in Document Codes for DE 2/3. This must identify the unique document, authorisation, licence or certificate being declared. 

Sub-component 2: Multi Line Document (Document Part) (an..5) conditional

Refer to the specific document code completion instructions for details.

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

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

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

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

For example: X0021234/16-3.

Third Component: Document Status Code (a2) conditional

Refer to the specific document code completion instructions for details.

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

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

The specific document status codes which may be used with each document code is specified in Document Codes for DE 2/3.

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

Other document codes may be restricted in the document status codes which may be used, these are specified in Document Codes for DE 2/3.

A ‘Document identifier’ and ‘Reason’ must still be input when a waiver status code is used. When declaring a waiver this can be entered as, for example, ‘Exempt’ in each field.

Fourth component: Reason (an..35) conditional

Refer to the specific document code completion instructions for details.

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

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

A reason must be supplied for some status values. For example: Status code UP, reason entered “eaten by dog, replacement in post”.

Fifth Component: Issuing Authority (an..70) conditional, refer to the specific document code completion instructions for details

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

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

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

Seventh component: Measurement unit and qualifier, if applicable: an..4 + conditional

Refer to the specific document code completion instructions for details.

This is only required where a specific quantity and measurement type has to be decremented against a specific document. For example, a licence has been issued for a total quantity of liquids in litres. If the licence has been issued with a monetary limit, enter the currency code in the seventh component.

Where the specific document requires a measurement unit or qualifier, or both, to be declared, enter the appropriate code for the commodity’s or document’s measurement unit type using the list provided in Measurement unit codes for DE 2/3 and 4/4.

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

If no quantity or measurement unit or qualifier is required, this Data Element (DE) should be left blank.

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

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

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

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

Authorisation for customs procedures

All authorisations declared must have an XI Country Code prefix and be NI specific authorisations or approvals, with the exception of:

• goods entered to a special procedure prior to the introduction of XI EORIs in CDS which are now being diverted to Free Circulation
• certain transit authorisations
• Excise authorisations and approvals

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

Authorisations are declared as a document reference in DE 2/3, using a document code from the list in Document Codes for DE 2/3. The authorisation should be declared in the format outlined in the example below which covers removals from a private Customs Warehouse using SPIMM and would require both the warehouse and UKIMS authorisation to be declared:

Document code	Document identifier: Country Code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	XI	CWP	The customs warehouse authorisation number
1UKI	XI	UKIM	The UKIMS authorisation number

You should:

• Enter the authorisation document reference held to use a customs procedure:
  • Document Code an4
  • Country Code a2
  • Decision type an..4
  • Unique identifier for the decision an..29

The corresponding GB or XI EORI number of the authorisation holder must be declared against the appropriate authorisation type code in DE 3/39.

Authorisation document codes and authorisation holder GB or XI EORI numbers in DE 2/3 and DE 3/39 are only required where a full authorisation is held. They are not required where Authorisation by Declaration (AbD) is used.

The Procedure Code (PC) and Additional Procedure Code (APC) completion instructions provide guidance on the minimum authorisation document codes required to be used in specific circumstances for the procedure concerned. They are not a definitive guide however and should be read in conjunction with the full list provided in Document Codes for DE 2/3.

Documents, Licences and Certificates

A list of the applicable licence types and the document code to be used for each type may be found in Licence Types for DE 2/3.

The list of applicable licence and certificate codes which may be used for imports can be found in Document Codes for DE 2/3.

Where a Document Code from Code List 3C: Licence Types for DE 2/3 is declared, the completion instructions for Category 2 goods must be followed.

Licences and other Certificates

Where the Document Code for the licence or certificate is listed in Licence Types for DE 2/3:

• a date of validity must always be declared. This must be the expiry date for the license or certificate.
• a DUCR must be declared in DE 2/1

Write-off amounts

With the exception of Supplementary Declarations (Additional Declaration Types Y and Z), writing off details are only required where APCs 1EL or 1LG are declared in DE 1/11.

When declaring an open licence in DE 2/3, a write off amount must be included in the seventh and eighth components. A recognised measurement unit should be declared followed by ‘0’, for example, ‘KGM0’.

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

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

The Document Reference for a licence is formatted: <country code>, <licence type>, <licence identifier>, <Part>. The Country Code declared must match that on the actual licence.

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

<country code> For all UK government department, agency issued licences, AFCs and permits, enter ‘GB’ or ‘XI’.

<licence type> As identified in Document Codes for DE 2/3.

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

Status codes for Documents, Licences and Certificates

The status code used must be permitted for the licence type and the commodity. The details of the specific status codes which may be used for each licence type will be specified against the relevant document code in Document Codes for DE 2/3.

Status	Electronic	Paper (held by Trader): attached	Paper (held by Trader): not attached	Held by issuing authority
Part attribution, for instance, licence still valid and will be used in future.	EP	AP	UP	IP
Surrendered, for instance, licence still valid but will not be used in future.	ES	AS	US	IS
Exhausted, for instance, nil balance.	EE*	AE	UE	IE
Already attributed on Simplified Declaration.	EA	JA	UA	IA
‘Late’ declaration after licence removed from CDS.	EL	—	—	—

*Status Code EE should only be used where the specific goods item exhausts the licence quantity.

DE 2/4 Reference Number/ UCR

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	an..35	1x	1x

This Data Element (DE) is optional and may be left blank.

Additional Declaration Types (DE 1/2) C, F, J, K, Y or Z

For SDP, EIDR and UKIMS EIDR, the DUCR must be declared in DE 2/1 (Previous Documents) using the previous document code ‘DCR’. 

All Declaration Categories

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

Notes

This Data Element can be declared once at header and item level.

DE 2/5 LRN

Declaration Categories	Field format	Number of occurrences at header level	Number of occurrences at item level
H8, I1 C&F, C21i and C21i EIDR NOP	an..22	1x	N/A

This Data Element (DE) is mandatory in all instances.

All Declaration Categories

The declarant must enter a reference number for the transaction. The Local Reference Number (LRN) must be:

• unique to the transaction
• within a 48-hour period
• for the submitting trader

Any declarations, CCRs or EIDR NOPs submitted, within a 48-hour period by a user identity, with a duplicate LRN will be rejected.

DE 2/7 Identification of Warehouse

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
H8, I1 C&F and C21i EIDR NOP	Warehouse type: a1 + Warehouse identifier: (including Country Code): an..35	1x	NA

This Data Element (DE) is only required when one of the following procedure codes are declared in DE 1/10:

• 0700
• 0751
• 0771
• 0778
• 4071
• 4078

A separate customs declaration or EIDR NOP is required where the goods are being entered to or removed from different premises. For example, goods being removed from two different Customs Warehouses will require two separate customs declarations.

All Declaration Categories

This Data Element (DE) is used to declare premises ID for goods being entered to or removed from a:

• Customs Warehouse (CW)
• Excise Warehouse (EW)
• Free Zone (FZ) or Freeport (FP) customs site

The premises declared in DE 2/7 must have been approved in Great Britain (GB) or Northern Ireland (NI). GB is only permitted for excise premises or goods entered to a special procedure prior to the introduction of XI EORIs in CDS, which are now being diverted to Free Circulation.

Enter the ‘Identity of the warehouse’, which is in two components:

• Type
• Warehouse identifier including Country Code

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

First Component: Type (a1).

Enter, as appropriate, one of the following codes:

Code	Warehouse type
R	Public customs warehouse type I
U	Private customs warehouse
Y	Non-customs warehouse
Z	Free zone/ Freeport

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

The Warehouse Identifier consists of two parts:

• the Identification Number for the warehouse issued by the UK
• the Country Code for the authorising country. GB may only be used for Excise premises or goods entered to a special procedure prior to the introduction of XI EORIs in CDS, which are now being diverted to Free Circulation (FC). All other premises must be declared using XI as the Country Code

In the UK:

• Customs Warehouses have a 7-digit reference
• Excise Warehouses have a 13-digit reference

Notes

An example of a Customs Warehouse premises number is R1234567XI, where:

• R denotes a Type I public warehouse
• 1234567 denotes the premises number for the warehouse
• XI denotes a Northern Ireland approval

An example of an Excise Warehouse identity is YGB00001234567GB, where:

• Y denotes a non-customs warehouse
• GB00001234567 is the 13-character Excise Warehouse premises number
• GB may only be used for excise premises or goods entered to a special procedure prior to the introduction of XI EORIs in CDS, which are now being diverted to Free Circulation

For goods being removed from a Customs Warehouse (CW), Free Zone (FZ) or Freeport (FP)

All the items removed from a CW, FZ or FP customs site must:

• be being removed from the same dispatching CW, FZ or FP customs site
• have 07 or 40 as the first and second digit in DE 1/10
• have as the third and fourth digit either: 71 if the goods are being removed from a CW or 78 if the goods are being removed from a FZ or FP customs site in DE 1/10

For goods being entered to an Excise Warehouse (EW)

All the items being entered to an EW must:

• be entered to the same EW and
• have 07 as the first and second digit in DE 1/10

Separate declarations and EIDR NOPs are required for goods destined for/ removed from different CWs, EWs, FZs or FP customs sites. The PC instructions explain these restrictions in more detail.