Group 5: Dates, Times, Periods, Places, Countries and Regions
Updated 28 September 2024
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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-5-dates-times-periods-places-countries-and-regions
DE 5/8 Country of Destination Code (Box 17(a): Country of Destination Code)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | a2 | 1x | 1x |
This data element (DE) is not required on clearance requests using procedure code 00 19 in DE 1/10.
All Declaration Categories:
Using the code list in Appendix 13: Country Codes enter the relevant country code for the country of destination (for instance, the country to which the goods are to be delivered).
DE 5/12 Customs Office of Exit (Box 29: office of exit)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an8 | 1x | NA |
This data element is not required on clearance requests using procedure code 00 19 in DE 1/10.
For all other (re) export clearance requests, this Data Element is mandatory and must be completed even where the office of export and office of exit are the same.
All Declaration Categories:
The UK office of exit codes that can be used in DE 5/12 may be found in Appendix 14: UK Customs Offices List (COL) Codes. These should be used in DE 5/12 where the office of exit is in the UK.
For goods exiting via another Member State, the office of exit codes may be found in the EUs customs office list.
Rules for determining the customs office of exit for specific customs procedures
The Customs Office of Exit must be determined in accordance with Article 329, Commission Regulation (EU) 2015/2447.
The guidance below specifies the rules to be used in some specific circumstances but reference should be made to Article 329 and CDS Declaration Completion Instructions for Exports for more information on specific customs procedures and the Office of Exit.
Single Transport Contract:
Exporters are required to specify that their goods are travelling under STC. The Export Clearance request must include the Additional Information (AI) code: ‘30500’ in DE 2/2 and D/E 5/12 Office of Exit should show the office of exit as the customs office competent for supervising the goods at the time they were placed under the STC, i.e., the customs office of where the goods were placed under the STC, as per Article 329(7), Commission Regulation (EU) No. 2015/2447.
Notes
Although the field length will remain unchanged, the structure of the codes for the customs offices will be updated to comply with the UCC following updates to the Export Control System (ECS).
DE 5/15 Country of Origin (Box 34(a): Country of Origin Code)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | a2 | NA | 1x |
This data element is only required when goods requiring an electronic licence are released using a C21e.
All Declaration Categories:
Enter the code for the country of non-preferential origin of the goods from the list of codes shown in Appendix 13: Country Codes.
Notes:
The country of origin declared in DE 5/15 must match the country of origin shown on the electronic licence.
DE 5/18 Country of Routing Codes
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | a2 | 99x | NA |
This data element is only required on an EXS customs clearance request.
For Express Consignments only:
Only the country of final destination for the goods should be provided (as declared in DE 5/8 Country of Destination).
All Declaration Categories:
Identify, in a chronological order, the countries through which goods will be routed between the country of original departure and final destination.
This should also include:
- the country of original departure, as declared in DE 5/14 (country of dispatch/export) and
- the final destination of the goods, as declared in DE 5/8 (country of destination).
A list of country codes may be found in Appendix 13: Country Codes.
The countries of routing should be provided to the extent known.
DE 5/23 Location of Goods (Box 30: Location of Goods)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location an..35 + Additional identifier n..3 |
1x | NA |
This data element is mandatory.
All Declaration Categories:
Where goods are being declared at a GVMS location (see Appendix 16S), Additional Information Code ‘RRS01’ must be declared in DE 2/2 and a GVMS location code from Appendix 16S declared in DE 5/23.
Using the relevant codes, enter the location where the goods are located at the time they are declared and available for examination purposes.
The Location code must be precise enough to allow Customs to carry out physical controls on the goods
Details of the codes which may be declared in DE 5/23 for each particular type of locations may be found in Appendix 16 DE 5/23: Goods Location Codes.
The goods location codes specified in Appendix 16 (excluding 16I) should be declared in DE 5/23 unless the DE 1/10 Procedure Code specifies otherwise. Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details.
The Appendix 16I codes must only be used where specified by the particular Procedure Code (DE 1/10) completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes.
Notes:
The Codes shown in column 2 of Appendix 16 DE 5/23: Goods Location Codes are the consolidated location codes to be declared in DE 5/23.
Customs Supervised Exports (CSE)
Enter the Goods Location Code, as shown in Appendix 16L: DE 5/23: Goods Location Codes: Customs Supervised Exports, for the appropriate CSE location, unless otherwise instructed by the particular Procedure Code (DE 1/10) completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes.
DE 5/26 Customs Office of Presentation (No Previous Reference) SASP Traders only
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an8 | 1x | NA |
This data element is only required where a SASP authorisation is used to release the goods.
All Declaration Categories:
This data element relates to centralised clearance, however, SASP authorisations are now deemed to be centralised clearance authorisations under the UCC.
For all SASP declarations the codes should use one of the following formats:
For goods presented in the UK:
Enter the appropriate code from Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes.
For goods presented in other Member States use the format below:
First Component: Country Code
- Enter use the appropriate country code (a2) for example, Ireland use IE. For a list of Country Codes, see Appendix 13: Country Codes.
Second Component: Customs Office Code
- Enter the code for the specific customs office within that country (an6), for example: DUB for Dublin followed by 400 representing Dublin Airport. The Customs office codes for other Member States may be found in the EUs customs office list. Do not use these codes for goods presented in the UK.
Notes:
This data element relates to centralised clearance, however, SASP authorisations are now deemed to be centralised clearance authorisations under the UCC.
DE 5/27 Supervising Customs Office (Box 44)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e, C21e EIDR NOP | an8 | 1x | NA |
This data element is not required on clearance requests using procedure codes 00 18 or 00 19 in DE 1/10.
All Declaration Categories:
Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details of when this data element is to be completed and which supervising office is to be declared.
The data element is to be completed using one of the following formats:
For authorisations issued and supervised by the UK:
A list of the UK supervising customs office (SPOFF) codes may be found in Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes.
For authorisations granted and supervised by other Member States, the supervising offices may be found in the EUs customs office list.
Notes:
This data element is made up of two components:
Codes for the UK supervising offices may be found in Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes. The codes in Appendix 17 comprise both components.
For Supervising Customs Offices in other Member States, use the following format:
First Component: Country Code
- Entry the country code as specified in the authorisation (a2). A list of Country Codes may be found in Appendix 13: Country Codes.
Second Component: Supervising Office Code
- Enter the appropriate code (an6) which identifies the specific supervising office codes within that Member State, as specified in the authorisation.
- Codes for supervising offices in other Member States may be found in the EUs customs office list.