SolvedCDSSG12090 | Step-By-Step Guide, Step 7 - Declaring Document Status Codes
From HM Revenue & Customs · Customs CDS Volume 3 Tariff, Step-by-Step Guide
A Document Status Code is used to identify where the document is held, whether it is in a paper or electronic format, whether it is being used up (exhausted) by the goods item or if it is only being partly used up, with a further quantity being retained for use on future consignments/ items.
Each Document Code listed in Appendix 5A specifies:
If a Document Status Code is required and
If so, which Document Status Codes may be used when declaring that specific document.
The required Document Code should be checked in Appendix 5A (Union or National) to identify if a status code is needed. Column 5 of the guidance in Appendix 5A will specify if a Status Code is required for each document type.
Where a Document Status Code is required, column 5 will list which status codes are permitted for use with that specific Document Code. If a particular status code is not listed against the document code, it cannot be used. For example:
| Document Code | Import, Export or Both | Description | Details to be Declared | Status Codes |
|---|---|---|---|---|
| Y984 | B | Goods not originating from or not destined for the areas of the Donetsk and Luhansk oblasts | Complete statement - \nImport “Not from Donetsk or Luhansk” \nExport “Not for Donetsk or Luhansk” \nUse of this code constitutes a legal declaration that the goods do not originate from, or are destined for, the Donetsk or Luhansk oblasts. Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. | No status code is required. |
| Y985 | E | Export authorisation by virtue of article 7 of Council Regulation (EU) 2022/263 | Enter the reference number of the authorisation for export. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e. document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. | AC, AE, AF, AP, AT, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA |
Failure to use one of the permitted status codes listed against the specific document code will result in the declaration failing validation and a CDS error message being received. For example, N935 only permits status code AC, using any other status code will result in a rejection message.
Appendix 5B:
Appendix 5B provides a full list of the Document Status Codes available for use in CDS.
Where a Document Code lists a number of different status codes as permitted, Appendix 5B should be used to look up each of the permitted status codes to identify which one is appropriate for the specific circumstances.
Status Codes beginning with A
Status codes beginning with A state that a particular document is being attached to the declaration. Attached is defined as associating a particular document with a particular goods item. Attached does not necessarily mean physically sent with the declaration.
It can relate to a faxed copy of the original document or where the document is retained by the Declarant and is available for inspection on request.
Status Codes beginning with E
Status codes beginning with E (EA, EE, EL, EP and ES) may only used where an electronic licence is being declared. Where a status code beginning with E is used, DE 5/15 is mandatory in all cases. Failure to complete DE 5/15 when a status code beginning with E is used will result in the declaration failing validation and a CDS rejection message being generated.
Where the status code used begins with E for an electronic licence and quantities are required for writing off the licence (see CDSSG12110 for details), care needs to be taken when selecting the appropriate E series status code to use to ensure the licence is not incorrectly exhausted. Where a licence is exhausted by a specific goods item, it cannot then be used on other goods items within the declaration or on future declarations. For example:
Status Code EE
Please be aware that this will exhaust the licence. This should only be used where the specific goods item being declared will exhaust the licence in its entirety.
Using status code EE will prevent the licence from being available for use on any subsequent goods items or declarations. Status code EE should only be used in instances where the specific goods item being declared will exhaust the licence in its entirety.
Status Code EP
Status code EP, dependent on the quantities declared against the goods item and available quantities remaining on the licence will also exhaust the licence, preventing its further usage.
Status codes beginning with U
Where status codes UA, UE, UP, US are used, both a Document Reason must be provided. For example:
| Document Code | Import, Export or Both | Description | Details to be Declared | Status Codes |
|---|---|---|---|---|
| Y034 | E | Derogation from export prohibition by virtue of Article 4(1) of Council Regulation (EU) 2017/1509 concerning restrictive measures against the Democratic People’s Republic of Korea and repealing Regulation (EC) No 329/2007. | Enter the reference number of the document issued by the Member State, approving derogation under Article 4(1) of Council Regulation (EU) 2017/1509 in the Document Reason (Fourth Component) Document Identifier (Second Component) must be left blank. | AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US. |
Status Codes XX and XW
Use of status code XX or XW is a legal declaration that the goods are exempted from the documentary controls. Evidence must be held in records to show eligibility for the waiver or exemption which must be produced on demand.
Where status codes XX or XW are used, both a Document ID (stating an exemption is being claimed) and a Document Reason (explaining why the goods are exempt) must be declared.
Where status codes XX or XW are used, the document waiver must be declared using the same format as if a document were held. For example:
| Doc Code | Country of issue | Licence Type | Doc ID | Status Code | Reason |
|---|---|---|---|---|---|
| N853 is held | GB | CHD | 2022.1234 | AE | |
| Exempt from N853 requirement | GB | CHD | 2022.Exempt | XX | Exempt |