SolvedCDSSG12070 | Step-By-Step Guide, Step 7 - Using Document Codes to Declare Authorisations and Approvals
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
In addition to any specific authorisations and approvals needed to enter the goods to the chosen Procedure Code or Additional Procedure Code (see sections CDSSG09000 and CDSSG10000 for details), the decision numbers of any other authorisations or approvals needed to declare the goods must be provided against the respective Document Code in DE 2/3.
The table below specifies the most commonly used other types of authorisations and approvals that may not be referred to in Appendix 1 or 2 completion notes. The full list in Appendix 5A should still be reviewed to identify any additional requirements.
| Authorisation requirement | Authorisation Type | Document Code |
|---|---|---|
| Required to use certain Declaration Categories | Entry in Declarants Records | C514 |
| Required to use certain Declaration Categories | Simplified Declaration Procedure | C512 |
| Required to use certain Methods of Payment | Excise Payment Security System | C676 |
| Required to use certain Methods of Payment | General Guarantee Account | C676 |
| Required to use certain Methods of Payment | Simplified Import VAT Accounting | C676 |
| Other Customs Decisions | Binding Origin Information | C627 |
| Other Customs Decisions | Binding Tariff Information | C626 |
| Other Customs Decisions | General Valuation Statement | C504 |
| Releasing goods from or to approved premises | Customs Supervised Exports | C676 |
| Releasing goods from or to approved premises | Designated Export Place | C676 |
| Releasing goods from or to approved premises | Transit Authorised Consignee | C522 |
Declaring Authorisations and Approvals in DE 2/3:
Wherever an authorisation or approval decision number is declared in DE 2/3, the corresponding EORI number of the authorisation holder must be declared in DE 3/39.
If both DE 2/3 and 3/39 do not contain an entry for the required authorisation or approval, a cross-field validation error will be generated. The Appendix 1 guidance will remind users of this when using the Procedure Code Completion Notes.
For example:
Documents produced, certificates and authorisations, additional references (D.E. 2/3):
Please refer to Appendix 5: D.E. 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.
Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure is being used). The corresponding EORI number of the authorisation holder must be declared in D.E. 3/39 against the appropriate authorisation type code.
Declaring Authorisations and Approvals in DE 3/39:
Appendix 6, which can be accessed for the Combined Appendices collection page provides details of the codes to be used when completing the corresponding EORI number entry in DE 3/39.
Reminder:
DE 2/3 is used to provide the authorisation or approval decision number.
DE 3/39 is used to provide the EORI number of the holder of the authorisation or approval.
Both fields must be completed with the authorisation or approval details to prevent declarations failing validation.