HMRC: Critical DE 5/23 Location Codes Update for GB Maritime Customs

• HMRC has updated maritime port and wharf location codes for Data Element 5/23 (DE 5/23) of the Customs Declaration Service.
• These codes, found in Appendix 16C, identify where goods are available for customs examination.
• The update includes numerous additions, removals, and one name change to specific location codes and associated entities.
• Declarants must use the current codes from column 3 of the updated list to ensure accurate GB import declarations.
• Legal and compliance professionals must review these changes to avoid delays, penalties, and ensure compliant submissions.

Any discrepancies or use of outdated UK port codes customs can lead to significant operational disruptions, including delays in cargo processing, potential customs queries, and the imposition of penalties.

Her Majesty's Revenue and Customs (HMRC) has issued a significant update concerning the maritime port and wharf location codes utilized within the Customs Declaration Service (CDS). These codes are integral to Data Element 5/23 (DE 5/23), which specifies the precise location where goods are available for examination by customs authorities. The recent revisions necessitate careful review by all parties involved in UK customs declarations to ensure ongoing compliance.

This updated guidance forms part of Appendix 16C customs codes, a critical reference for declarants. The overarching data list, which provides these essential HMRC maritime location codes, has undergone comprehensive changes to both its content and underlying structure. Businesses and individuals responsible for submitting declarations are now required to use the most current codes from this revised list, accurately reflecting where goods are physically held at the time of declaration. Separate guidance remains available for Roll on Roll off (RoRo) movements, addressing their specific procedural requirements.

For each entry, the specific code designated for declaration in Data Element 5/23 is clearly indicated in column 3 of the updated list. This update, therefore, is not merely an administrative adjustment but a substantive change impacting the accuracy and validity of GB import declaration codes. Adherence to these new specifications is paramount for smooth customs operations and to prevent potential delays or penalties associated with incorrect submissions.

The recent HMRC DE 5/23 location codes update includes a series of additions, removals, and one significant name alteration. The code GBAUGVSMEDCMT, previously associated with a different entity, has been officially renamed to reflect Clubb Sand and Gravel Ltd. Several locations have been removed from the list, including Portrack Seafreight Ltd in Billingham (GBAUBHWMIDBIP), MCL Solutions Limited at Kingsferry Wharf in Burton Upon Stather (GBAUBUSIMMMCL), and Dragonsea Express (Liverpool) Ltd in Levington (GBAUMIDMIDSTQ). Further removals encompass Cloghan Point Oil Jetty near Whitehead, County Antrim (GBAUCGPBELCGP), Portslade - Texaco Wharf (GBAUPTSSHOPTS), Hull-Voestalpine Turnout Technology UK Ltd in Hull (GBAUHSEHULTRV), and Dartford Freight Terminal (GBAUDFDLONDFD).

Additional removals include Renfrew - Lobnitz Dock (GBAURENGLWREN), Scalloway Harbour (GBAUSWYLERSWY), Dagenham - ARC Jetty [Hanson] (GBAUDAGLONARC), Chatham Docks - Convoys Wharf (GBAUCTMMEDCON), Chatham Dock - No.1 Berth (GBAUCTMMEDNO1), Lochinver (GBAULOVLCVLOV), Middlesbrough - Cochranes Wharf (GBAUMIDMIDCCW), Southwick - Penney's & Turberville Wharves (GBAUSHKSHOSHK), Barrow in Furness - Buccleuch & Devonshire Dock (GBAUBIFBARBDD), Kinlochbervie (GBAUKBEKLBKBE), Seal Sands - No 1 and 2 Jetties, Seal Sands - [INEOS] (GBAUTEEMIDINE), Barking [London] - Pinns Wharf (GBAUBKGLONPIN), and Barking (London) Sivyer Wharf (GBAUBKGLONSVW).

Conversely, numerous new locations have been added to the list of UK port codes customs. These additions include Finsa UK Ltd in Birkenhead (GBAUBRKLIVTFG), Casper River & Canal Transport Limited at Kingsferry Wharf in Burton Upon Stather (GBAUBUSIMMCKW), Steel River Quay Ltd in Teesworks, Middlesborough (GBAUMIDMIDSTQ), and Southwark Metals Limited at Alexander Wharf in Barking (GBAUIFDLONSML). Notably, Dragonsea Express (Liverpool) Ltd in Levington (GBAUMIDMIDSTQ) has also been re-added, despite its earlier removal. Other new entries are Cloghan Point (Holdings) Ltd in Whitehead (GBAUANTBELTCH), S Norton & Co Ltd at Glasgow King George V Docks (GBAUGLWGLWSNG), Ardersier Port Scotland Limited in Inverness (GBAUARSINVARP), Greenock Ocean Terminal (GBAUGRKGRKSFG), Southern Cement Ltd at Penny’s wharf, Southwick (GBAUSHOSHOSCN), LSS Limited in Maydown, Derry (GBAULDYBFSTLO), and Essar Oil (UK) Limited in Ellesmere Port, Cheshire (GBAUELLLIVESO).

The comprehensive nature of this HMRC DE 5/23 location codes update underscores the critical need for legal and compliance officers to meticulously review the revised Appendix 16C. Accurate reporting of location codes in the Customs Declaration Service DE 5/23 is not merely a procedural formality but a fundamental requirement for compliant trade operations. Any discrepancies or use of outdated UK port codes customs can lead to significant operational disruptions, including delays in cargo processing, potential customs queries, and the imposition of penalties.

Professionals engaged in international trade, particularly those handling GB import declaration codes, must ensure their internal systems and declaration processes are immediately updated to reflect these changes. The dynamic nature of HMRC maritime location codes necessitates ongoing vigilance and a proactive approach to regulatory updates. Failure to adapt to these revisions could expose businesses to unnecessary financial and logistical burdens, highlighting the importance of integrating this updated guidance into current compliance frameworks.

Lawyers and compliance officers involved in UK customs declarations must review these updated maritime port and wharf location codes for Data Element 5/23 to ensure accurate and compliant submissions, avoiding potential delays or penalties for incorrect declarations.

Source: Original reporting via GOV.UK guidance