EXPP5280 - Customs Handling of Import and Export Freight (CHIEF) export declarations: Master Unique Consignment Reference (MUCR) Consolidation and Groupage

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Master UCRs are normally used to associate or link several Declaration UCRs. This might be useful where a container holds a number of consignments from different exporters, each of which has a DUCR.

Rather than have to quote individual DUCRs for each consignment, consolidations, inventory systems etc can advise CHIEF that each of the Declaration UCRs in the container are associated with a single Master UCR. Subsequently they then only need to quote the Master UCR (rather than every Declaration UCR) to refer to all the consignments in the container.

Master UCRs can be associated with other Master UCRs. A Master UCR can be associated with one or many Declaration UCRs. A Declaration UCR may at any time only belong to one Master UCR.

Association can be done:

  1. at the time of declaration - by advising the Declaration UCR and Master UCR on the declaration, and
  2. for Authorised traders (such as consolidation and CSPs)
  • on arrival (anticipated and/or actual) at a Customs controlled location - by providing the Declaration UCR and Master UCR in the arrival message, or
  • by an explicit association transaction - through which one can also
  • dis-associate a UCR from a Master UCR, and
  • associate a Master UCR or Declaration UCR with a (higher level) Master UCR

MUCR formats can be found in Volume 3 , Part 1, 1.6 of the UK Tariff.