HMRC Issues CDS Guidance on Customs Declaration Document Codes

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A). Get emails about this page Documents Data Element 2/3 Documents and Other Reference Codes (Union) (Appendix 5A) ODS , 112 KB This file is in an OpenDocument format Known error workarounds may apply to this area of the instructions . 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 to declare the goods to the customs procedure concerned (for example, C512 to be declared when the Simplified Declaration Procedure is being used). This guidance refers to Union codes and details. If you want to declare National codes and details, see Appendix 5A: DE 2/3 Document and Other Reference Codes (National) . 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. See Appendix 5B: DE 2/3 document status codes for status code definitions. 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. Enough evidence must be held in records to show eligibility for the waiver or exemption which must be produced on demand. Document codes Y851, Y862 and Y928 have been removed from Appendix 5A Union as they are no longer in use. Document code Y149 has been added and document code Y863 has been updated to Appendix 5A Union. Document Codes Y006, Y007 and L159 have been amended. Document Code X803 has been added. Document codes Y771, Y772 and Y773 have been added to Appendix 5A Union. Document Code N954 has been updated in 5A Union to clarify when this Document Code can be used. Document codes L159, Y681 and Y764 have been added to Appendix 5A Union. Document code N954 has been updated to reflect use under the UK-India Free Trade Agreement from the 15 July 2026. Document code C715 has been updated to make it clear that it should be used to declare an applicable IOSS VAT number in cases other than when using Additional Procedure Code F48. Document code U190 has been amended to reflect the EU correcting the legislation that they had listed incorrectly in the original version. Document code U190 has been introduced for claiming preference on US goods imported into Northern Ireland. Until CDS has been updated to recognise U190 as a preference document code, document code U110 should also be declared when using document code U190. Document code Y749 has been added to Appendix 5A Union. Document code Y071 has been changed to reflect EU requirements. Document codes C127, C128, C129 and Y081 have been added to Appendix 5A. Document code Y707 has been removed. Appendix 5A Union Document Codes C669, C670, C672 and Y923 have been updated to remove references to the legislation. The legislation applicable is available within the footnotes of