Group 3: Parties
Updated 28 September 2024
© Crown copyright 2024
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-c21-customs-clearance-request-completion-guide-inventory-exports/group-3-parties
DE 3/1 Exporter (Box 2: Consignor/Exporter)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Name: an..35 + Street and number: an..35 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | NA |
This data element (DE) is not required on clearance requests using procedure codes 0018 or 0019 in DE 1/10.
It is mandatory in all other cases unless a valid GB or XI EORI number is declared for the exporter in DE 3/2.
This data element cannot be used with self-representation.
All declaration categories
DE 3/1 is used to declare the full name and address of the Exporter.
For exports out of 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 3/2.
DE 3/1 must be left blank where a GB EORI is provided in DE 3/2.
For the purposes of Export Declarations from GB (England, Scotland, Wales, Isle of Man):
The Exporter for GB is defined as:
The person who has the power to determine and has determined that the goods are to be taken out of that customs territory.
Where the exporter is not established in GB, the exporter must appoint a representative, who is established in GB, to act on their behalf as an indirect representative.
For exports out of Northern Ireland (NI):
This data element may only be completed where a recognised GB or XI EORI is not held. If a recognised GB or XI EORI is held it must be declared in DE 3/2.
DE 3/1 must be left blank where a GB or XI EORI is provided in DE 3/2.
The details of the Exporter (name and address and postcode) are to be entered in DE 3/1, (as defined in Article 1(19) of Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446).
Exporter is defined in Article 1(19) as:
a) a private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual’s personal baggage,
b) in other cases where a) does not apply:
(i) a person established in the customs territory of the Union who, has the power to determine and has determined that the goods are to be taken out of that customs territory;
(ii) Where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to be taken out of that customs territory
Notes:
Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446 provided additional clarification on the definition of the Exporter as follows:
‘…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…’.
Establishment rules for exports out of Northern Ireland (NI):
Declaration category C21e:
When submitting a CCR (C21e) the exporter does not need to be established in NI.
Declaration category C21e EIDR NOP:
- Except where an 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), the Exporter must be established in NI.
- Where the Exporter 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.
Where self-representation is used, the Exporter must be established in NI, must declare an XI EORI in DE 3/2, and DE 3/1 must be left blank.
Notes:
To provide compatibility with the Export Control System (ECS), the ‘Name’ and ‘Street and Number’ components of this Data Element are restricted to ‘an..35’.
Please note that the consignor/exporter details (formerly Box 2) are now covered under 6 different data elements under CDS.
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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..17 | 1x | NA |
Declaration Category C21e EIDR NOP:
This data element is mandatory.
Declaration Category C21e:
This data element is mandatory where the Exporter holds an GB or XI EORI.
All Declaration Categories:
The identification number (GB or XI EORI) of the exporter is to be entered in DE 3/2.
For commercial exportations 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 exports including ‘one off’ consignments.
Memorandum of Understanding (MoU) Export Clearance Requests
For MoU approved fast parcel traders, insert the EORI no. of the approved MOU operator, when details of the individual exporters are not required.
For exports out of Great Britain (GB):
If a recognised GB EORI is held it must be declared in DE 3/2.
DE 3/1 must be left blank where a GB EORI is declared in DE 3/2.
For the purposes of Export Declarations from GB (England, Scotland, Wales, Isle of Man):
The Exporter for GB is defined as:
The person who has the power to determine and has determined that the goods are to be taken out of that customs territory.
Where the exporter is not established in GB, the exporter must appoint a representative, who is established in GB, to act on their behalf as an indirect representative.
For exports out of Northern Ireland (NI):
If a recognised GB or XI EORI is held it must be declared in DE 3/2. DE 3/1 must be left blank where a recognised GB or XI EORI is declared in DE 3/2.
The details of the Exporter (name and address and postcode) are to be entered in DE 3/1, (as defined in Article 1(19) of Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446).
Exporter is defined in Article 1(19) as:
a) a private individual carrying goods to be taken out of the customs territory of the Union where these goods are contained in the private individual’s personal baggage,
b) in other cases where a) does not apply:
(i) a person established in the customs territory of the Union who, has the power to determine and has determined that the goods are to be taken out of that customs territory;
(ii) Where (i) does not apply, any person established in the customs territory of the Union who is a party to the contract under which goods are to be taken out of that customs territory
Notes:
Commission Delegated Regulation (EU) 2018/1063, amending Commission Delegated Regulation 2015/2446 provided additional clarification on the definition of the exporter as follows:
‘…the new definition of ‘exporter’ should be less restrictive and limit the conditions for being an exporter to the essential requirements for the functioning of the export procedure: the exporter must have the power to determine that the goods are to be taken out of the customs territory of the Union and, in line with Article 170(2) of Regulation (EU) No 952/2013, the exporter must be established in the customs territory of the Union. Only in cases where the business partners do not agree on the person who may act as exporter or the person is not established in the customs territory of the Union, the exporter is determined by the customs legislation…’
Establishment rules for exports out of Northern Ireland (NI):
Declaration category C21e:
When submitting a CCR (C21e) the exporter does not need to be established in NI.
Declaration category C21e EIDR NOP:
- Except where an 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), the Exporter must be established in NI.
- Where the Exporter 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.
Where self-representation is used, the Exporter must be established in NI, must declare an XI EORI in DE 3/2, and DE 3/1 must be left blank.
DE 3/7 Consignor Name and Address (Box 2: Consignor/Exporter)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | 1x |
This data element should only be completed where:
- Where an exit summary declaration is required and
- The Consignor is different from the Exporter declared in DE 3/1 or 3/2 and
- A recognised GB or XI EORI number is not held.
All Declaration Categories:
Name and address
Enter the full name and address of the consignor, including the postcode. Where a country does not use a postcode or equivalent code, (e.g. US zip code), enter ‘NA’ in this data element.
Only one consignor is to be declared on C21e clearance requests.
DE 3/8 Consignor Identification Number (Box 2: Consignor/Exporter)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | an..17 | 1x | 1x |
This data element should only be completed where:
- Where an exit summary declaration is required and
- The Consignor is different from the Exporter declared in DE 3/1 or 3/2
All Declaration Categories:
Enter the identification number (for example, GB or XI EORI) of the party who is consigning the goods, in DE 3/8.
Only one consignor may be declared on C21 clearance requests.
For consignors who do not require an EORI number, under Article 5 EU Reg No. 2015/2446, enter:
- ‘00400’ in DE 2/2 Additional Information
- ‘00400’ in the Name section of DE 3/7 (Consignor’s Name and Address) prefaced by the country code of the consignor followed by their name and
- Enter their address as normal in the remaining sections of DE 3/7.
Where a valid GB or XI EORI number is provided in DE 3/8, the consignor’s name and address does not need to be completed in DE 3/7.
DE 3/9 Consignee Name and Address (Box 8 - consignee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Name: an..35 + Street and number: an..35 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | 1x |
This data element is not required on clearance requests using procedure codes 0018 or 0019 in DE 1/10.
All Declaration Categories:
Enter the consignee’s name and address, and their identity details.
This is the party to whom the goods are consigned/shipped in a third country.
Where the specific consignee details are not known, enter the details of the firm or company responsible for taking delivery of the goods.
Name and Address
Enter the full name and address of the consignee, including the postcode. Where a country does not use a postcode or equivalent code, (e.g. US zip code), enter ‘NA’ in this section of the data element.
Notes:
Box 8 (Consignee/Importer) is now covered under six different data elements under CDS.
Only one consignee may be declared on a C21 clearance request.
To provide compatibility with the Export Control System (ECS), the ‘Name’ and ‘Street and Number’ components of this Data Element is restricted to ‘an..35’.
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 |
|---|---|---|---|
| C21e | an..17 | 1x | NA |
This data element is mandatory except when EIDR is used to release the goods (an EIDR Notice of Presentation (NOP) is being made).
All Declaration Categories:
Enter the identification number (GB or XI EORI) of the Declarant in DE 3/18.
Declaration Category C21e:
For exports out of Great Britain (GB):
A GB EORI must be declared in DE 3/18.
For exports out of Northern Ireland (NI):
A GB or XI EORI must be declared in DE 3/18.
Establishment rules for exports out of 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 (for example re-exportation of goods entered to Temporary Admission) and
- The Exporter 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 3/18) and Exporter (DE 3/2) data elements should be the same and AI code 00400 must be declared in DE 2/2 (Additional Information). DE 3/20 and 3/21 (Representative) should be left blank.
Where a sub-agent is used, the sub-agent’s details should be entered in DE 3/18 or 3/41 and the details of the agent appointed by the exporter (the representative) should be entered in DE 3/20.
When an EIDR NOP is being made and DE 3/41 is completed, DE 3/18 must be left blank.
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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | an..17 | 1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
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 3/18 or the named Party presenting the goods in DE 3/41.
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 exporter to complete the customs formalities) will 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, Regulation (EU) No. 952/2013) in DE 3/20 where held.
Notes:
This data element may only be declared once at header level.
Representation
Where an exporter (DE 3/1 or DE 3/2) 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 exporter has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).
If the exporter 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 exporter 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 exporter has empowered the representative to act in an indirect capacity, the sub-agent 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 3/18) and Exporter (DE 3/2) data elements must be the same
- AI code 00400 must be declared in DE 2/2 (Additional Information)
- DE 3/20 and DE 3/21 (Representative) should be left blank
- The Exporter must declare a GB or XI EORI in DE 3/2
Establishment rules for exports out of 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 (for example re-exportation of goods entered to Temporary Admission) and
- The Exporter 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.
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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | n1 | 1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
This data element must be completed for all other procedure codes, other than in the case of self-representation.
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 3/18) and Exporter (DE 3/2) data elements should be the same and AI code 00400 must be declared in DE 2/2 (Additional Information). DE 3/20 and 3/21 (Representative) should be left blank.
Use of Representatives or Agents to submit the clearance request on the exporter’s/legal declarant’s behalf:
Article 5(15) of Council Regulation No. 952/2013 (Union Customs Code (UCC)) defines the legal declarant as:
The person lodging a customs clearance request in his or her own name or the person in whose name such a clearance request is lodged.
Where the legal declarant (for example, exporter) is completing the clearance request themselves under ‘self-representation’, they shall be liable for the content of all clearance requests 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 exporter). 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 exporter (DE 3/1or DE 3/2) 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 exporter has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).
If the exporter 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 exporter 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 exporter 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 3/31 Carrier Name and Address
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
1x | NA |
This data element is only required:
- where an exit summary declaration is required and
- where the Carrier differs from the Declarant declared in DE 3/18 or DE 3/41and
- where the Carrier does not hold an GB or XI EORI
All Declaration Categories:
DE 3/31 is used to declare the Carrier’s name and address, postcode and phone number.
This information is only required where the Carrier is different from the Declarant (DE 3/18). Where the Carrier is different, the details of the Carrier are to be entered in DE 3/31 or 3/32 as appropriate.
If the Carrier’s identification reference number (GB or XI EORI) quoted in DE 3/32 is recognised by CDS, then DE 3/31 should not be completed.
Name and address
Enter the full name and address of the Carrier, including the postcode and phone number. Where a country does not use a postcode or equivalent code, (e.g. US zip code), enter ‘NA’ in this section of the data element.
Notes:
To provide compatibility with the Export Control System (ECS), the phone number component is restricted to ‘an..50’.
Establishment rules for exports out of Northern Ireland (NI):
The carrier does not need to be established in NI, unless the mode of transport declared in DE 7/4 is sea (code = ‘1’), air (code = ‘4’), or inland waterway (code = ‘8’).
DE 3/32 Carrier Identification number
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | an..17 | 1x | NA |
This data element is only required:
- where an exit summary declaration is required and
- where the Carrier differs from the Declarant declared in DE 3/18 or DE 3/41
All Declaration Categories:
This information is only required where the Carrier is different from the Declarant (DE 3/18). Where the Carrier is different, the details of the Carrier are to be entered in DE 3/31 or 3/32 as appropriate.
Enter the identification number (GB or XI EORI) of the Carrier in DE 3/32.
Where a valid GB or XI EORI number is provided in DE 3/32, the Carrier’s name and address does not need to be completed in DE 3/31.
Where the Carrier does not have a GB or XI EORI number, the customs administration may assign an ad hoc number for the declaration concerned.
Notes:
This data element may only be declared once at header level.
Where a unique identification number is issued under third country trading partnership programmes that number may be declared in DE 3/32.
Establishment rules for exports out of Northern Ireland (NI):
The carrier does not need to be established in NI, unless the mode of transport declared in DE 7/4 is sea (code = ‘1’), air (code = ‘4’), or inland waterway (code = ‘8’).
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 |
|---|---|---|---|
| C21e, C21e EIDR NOP | Authorisation type code: an..4 + Identifier: an..17 |
99x | NA |
This data element is not required on clearance requests using procedure codes 0018 or 0019 in DE 1/10.
Where an authorisation is granted on the customs clearance request, this data element is not required, (e.g. oral declaration).
For all other procedure codes, this data element is only mandatory where an authorisation is required to declare the goods.
Declaration Category C21e EIDR NOP
This data element is mandatory and must be completed with the details of the EIDR authorisation holder.
All Declaration Categories:
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, EIR to be declared when Entry in the Declarant’s Records 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 the authorisation using the relevant code from Appendix 6: DE 3/39: Authorisation Type Codes. For example, EIR to represent an authorisation is held for EIDR.
Second Component: Identifier (an..17)
Enter the GB or XI EORI number of the authorised party.
For exports out of Northern Ireland (NI):
With the exemption of:
- Re-export, where the goods that were previously entered to a special procedure prior to the introduction of XI EORIs
- Certain 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
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.
Notes:
Up to 99 separate instances may be declared in DE 3/39 at header level.
DE 3/41 Person Presenting the Goods to Customs in case of Entry in the Declarant’s Records (EIDR) or Pre-Lodged Customs Declaration Identification Number (No Previous Reference)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e EIDR NOP | an..17 | 1x | NA |
This data element is only required where the goods are being released using Entry in Declarant’s Records (EIDR) procedure.
Where an EIDR NOP is being made and DE 3/41 is completed, DE 3/18 (Declarant) must be left blank.
All Declaration Categories:
This information takes the form of the EORI number of the person presenting the goods to customs.
For Exports out of Northern Ireland (NI):
A GB or XI EORI must be declared.
Establishment rules for exports out of Northern Ireland (NI):
The person presenting the goods to customs does not have to be established in NI, however the Holder of the EIDR Authorisation must be established in NI.