CDSSG12080 - Step-By-Step Guide, Step 7 - Other Requirements for Document Codes

In addition to any Document Codes needed to satisfy Commodity Code Tariff Measures, Procedure Code and Additional Procedure Code completion instructions and other authorisations and approvals, Document Codes may also be required to support other aspects of the goods declaration. For example:

• Wherever valuation method 1 is used, Document Code N935 must be used to provide the reference number of the associated invoice.
• 9WKS is also required in a number of specific circumstances, for example:
  • goods invoiced in multiple currencies for a single goods items,
  • a fixed rate of exchange is specified in a sales contract,
  • a manual duty calculation is being used, where goods are imported after outward processing
• Where multiple goods are being released as a consolidated consignment, packing lists or delivery notes may be needed to provide a breakdown of the specific items.
• Where Transit declarations, ATA, CPD or TIR Carnets are being discharged, a Document Code with the associated reference number of the transit movement or Carnet may be required. These should only be declared in DE 2/3 where the document being referred to requires endorsement.
• Where these types of documents are solely used as an audit trail reference to the previous step of the movement they should only be declared in DE 2/1 (see Appendix 3 for details).