CDSSG04710 - Navigating the Tariff, Step 7 - Understanding document codes in CDS

Step 7 of the Navigation Guide, for the specific Movement Types, requires users to identify in DE 2/3 the need for any commercial or official documents, such as invoices, packing lists, licences, certificates or authorisations to be declared on the customs declaration or Customs Clearance Request (CCR).

• Step 7: Use Appendix 5: D.E. 2/3: Documents and Other Reference Codes , with the UK Integrated Online Tariff or the Northern Ireland Online Tariff to identify any specific documents, licences, certificates or authorisations that need to be declared to place the goods to their intended use or enter them to the customs territory of the EU.

Document Codes are used to cross-reference the customs declaration or CCR with any supporting documentation or authorisations required by the Customs authorities to release the goods to a customs procedure.

This information is provided in three main parts:

• A 4-character code that identifies the type of document or authorisation being provided
• A reference number or free-text statement that identifies the document or authorisation.
• A status code that identifies, for example, whether the document is held in electronic or paper format, surrendered or exhausted by the current declaration, etc.

Additional data is required in DE 2/3 for certain documents, such as licences, that ‘writes-off’ quantities. This informs customs how much is being used by the current declaration and identifies if residual quantities exist that may be used on later declarations.

Appendix 5 contains 4 parts:

• Appendix 5A Union Document Codes: These are codes which begin with a letter and are referred to as Union Codes These take precedence over any National document codes, they include licences, preference certificates and authorisations.
• Appendix 5A National Document Codes: These codes begin with a number and are referred to as National Document Codes, They are used to declare any national documentary requirements such as home office licences or HMRC forms
• Appendix 5B Status Codes: These codes identify the format in which a document is held, i.e., paper or electric, whether it is being surrendered, exhausted or retained for future use.
• Appendix 5C Licence Types: This is an index list of document codes that relate to licences and identify the licencing authority and associated codes to be declared in DE 2/3 for the licence.

More information:

Step 7 of the Step-By-Step Guide (section CDSSG12000) provides more information on:

• Identifying document codes from Commodity Codes
• Identifying document codes from Procedure Codes
• Identifying document codes from Additional Procedure Codes
• Other Drivers for document codes
• How to declare a document code and its associated reference.