Data Element 2/3: Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS)

This appendix provides details of the relevant document codes, document status codes and details to be declared (for example, licences and certificates) in Data Element (DE) 2/3 of the customs declaration.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, 1207 to be declared when the Agents hold specific authority to use an importer’s deferment account).

The National codes and details to be declared are specified below.

The Union codes and details to be declared are specified in Table 1, see Appendix 5A: DE 2/3: Documents and Other Reference Code (Union).

Where both Union and National document codes are being declared, enter any Union codes first.

Where a document code permits the use of status codes UA, UE, UP, US, XX or XW, and where the document normally requires a reference number, and where the document is not held (waiver is claimed) a statement supporting the use of those status codes must be provided. The statement must be provided in both the Second Component (Document Identifier) and in the fourth component: (Document Reason) (an..35) of DE 2/3.

Unless specifically instructed otherwise in column 4 of the individual document code, a document identifier reference number is not required.

Use of status code XX or XW is a legal declaration that the goods are exempted from the documentary controls.

Sufficient evidence must be held in records to demonstrate eligibility for the waiver or exemption which must be produced on demand.