Group 3: Parties

Updated 17 July 2023

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This publication is available at https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/group-3-parties

Known error workarounds may apply to this area of the instructions.

Enter the full name and address of the last seller of the goods prior to their importation into the Union (as defined in Article 128 of EU Reg. No. 2015/2447).

Enter the full name and address of the consignor who acts as ‘exporter’ in the context of trade with Special Fiscal Territories or Territories with which the EU has formed a Customs Union. The consignor is the last seller of the goods prior to their introduction into the Territory where the goods are to be released.

Enter the full name and address of the person consigning the goods as stipulated in the transport contract by the party ordering the transport.

Data Element (DE) 3/1 must always be completed with the Name and Address of the Exporter. DE 3/2 is not required in any circumstances.

DE 3/1 must be completed at header level only.

DE 3/1 is used to declare the Exporter’s name and address and postcode. If the Economic Operator Registration and Identification number (EORI) quoted in DE 3/2 is recognised by the Customs Declaration Service (CDS) then DE 3/1 need not be completed.

Please note that the consignor/exporter details (formerly Box 2) is now covered under 6 different data elements under CDS.

Enter the full name and address of the exporter, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

If more than two parties are involved in the exportation of the goods to the EU, the last seller of the goods prior to their introduction into the Union is indicated as the Exporter. The last seller is the party who last sold the goods before they were brought into the customs territory of the Union.

For example: A US company buys goods in China and then sells them to a UK company. The goods are dispatched directly from China to the UK, where they are released for free circulation.

The US company is the last seller of the goods before they were brought into the customs territory of the Union and is therefore indicated as the Exporter.

In cases where Article 128 (2) of EU Reg. 2015/2447 applies, the exporter to be indicated is the third country person selling the goods for export during the suspension procedure.

For paper declarations only one exporter is to be declared.

For all other declarations:

If there is only one exporter, then the exporter details are to be supplied at header level. If there is more than one exporter, then:

Where held, enter the EORI number of the last seller of the goods prior to their importation into the Union (as defined in Article 128 of EU Reg. No. 2015/2447).

Enter the EORI number of the consignor who acts as ‘exporter’ in the context of trade with Special Fiscal Territories or Territories with which the EU has formed a Customs Union. The consignor is the last seller of the goods prior to their introduction into the Territory where the goods are to be released.

Where a valid EORI number quoted in DE 3/2 is recognised by CDS then DE 3/1 should not be completed.

If more than two parties are involved in the exportation of the goods to the EU, the last seller of the goods prior to their introduction into the Union is indicated as the Exporter The last seller is the party who last sold the goods before they were brought into the customs territory of the Union.

For example: A US company buys goods in China and then sells them to a UK company. The goods are dispatched directly from China to the UK, where they are released for free circulation.

The US company is the last seller of the goods before they were brought into the customs territory of the Union and is therefore indicated as the Exporter.

In cases where Article 128 (2) of EU Reg. 2015/2447 applies, the exporter to be indicated is the third country person selling the goods for export during the suspension procedure.

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this data element may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

For paper declarations only one exporter is to be declared.

For all other declarations:

If there is only one exporter, then the exporter details are to be supplied at header level.

If there is more than one exporter, then:

DE 3/15 is used to declare the importer’s name, address and postcode.

This data element should only be completed where a recognised EORI number is not held and declared in DE 3/16.

Enter the importer’s name and address, if known. The importer is the party who makes, or on whose behalf, an import declaration is made.

Enter the full name and address of the importer, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

If the importer’s identification reference number (EORI) quoted in DE 3/16 is recognised by CDS then DE 3/15 should not be completed.

The importer can only be declared once at the header level.

The full name and address is to be entered in DE 3/15 if the importer does not have an EORI number.

When goods are being entered for a private customs warehouse, the EORI number of the warehouse authorisation holder declared against code CWP in DE 3/39 must be the same as the importer’s EORI number declared in DE 3/16. The importer’s name and address data element (DE 3/15) should be left blank.

When goods are declared for removal from free zones, other than for export, enter the identity of the person removing the goods from the free zone or placing them under the Requested Procedure (DE 1/10) as the importer (DE 3/15 or 3/16).

Where the goods are sold in warehouse as a retail sale, the buyer of the goods under the retail sale should be declared as the Buyer (DE 3/26 or 3/27). The depositor of the goods should be declared as the importer (DE 3/15 or 3/16).

For commercial importations an EORI number must be used unless a specific legal exemption applies (Article 5 EU Reg No. 2015/2446). This applies to all commercial imports including ‘one off’ consignments. For non EU traders or those who do not require an EORI number, under Article 5 EU Reg No. 2015/2446, enter:

An import VAT certificate C79 will only be issued when a recognised VAT registered importer’s EORI number is declared at the header level in DE 3/16 Importer Identification number. In the absence of an import VAT certificate, a copy of the declaration will need to be kept as evidence of the importation.

When using IOSS a C79 certificate will not be issued and import VAT cannot be reclaimed through normal business rules on VAT returns.

Enter the identification number (EORI) of the importer in DE 3/16. The importer is the party who makes, or on whose behalf, an import declaration is made.

Where a valid EORI number quoted in DE 3/16, the importer’s name and address should not be completed in DE 3/15.

The importer can only be declared once at the header level.

The full name and address is to be entered in DE 3/15 if the importer does not have an EORI number.

An import VAT certificate C79 will only be issued when a recognised VAT registered importer’s EORI number is declared at the header level in DE 3/16 (Importer Identification number). In the absence of an import VAT certificate, a copy of the declaration will need to be kept as evidence of the importation.

When using IOSS a C79 certificate will not be issued and import VAT cannot be reclaimed through normal business rules on VAT returns.

This data element is optional and may be left blank.

Enter the full name and address of the Declarant, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

This data element may only be declared once at header level.

Where self-representation is used, the details entered in the Declarant (DE 3/17 or 3/18) and Importer (DE 3/15 or 3/16) data elements should be the same and Additional Information (AI) code 00500 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.

On paper declarations: Enter the full name and address of the person or company concerned, and the telephone number of the signatory.

Where a sub-agent is completing a:

on behalf of an Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR) trader who is authorised to declare goods in this manner as an indirect representative, then

Enter the identification number (EORI) of the Declarant in DE 3/18

This data element may only be declared once at header level.

Where self-representation is used, the details entered in the Declarant (DE 3/17 or 3/18) and Importer (DE 3/15 or 3/16) data elements should be the same and AI code 00500 must be declared in DE 2/2 (Additional Information). DE 3/19, 3/20 and 3/21 (Representative) should be left blank.

Where a sub-agent is completing a:

on behalf of a SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then

A Representative should only be declared to CDS where, the Representative (party who will be responsible for the customs formalities), differs from the Declarant declared in DE 3/17 and/ or DE 3/18.

For example, where the Representative contracts with a sub-agent to submit the customs declaration. The sub-agent’s details are to be entered in the Declarant’s data elements, the Representative (who holds the contract with the importer to complete the customs formalities) will be entered in the Representative’s data elements.

Where a Representative’s details are required, the identification number (EORI) of the Representative should be declared in DE 3/20 where held.

DE 3/19 is used to declare the Representative’s name and address and postcode. This data element should only be completed where a recognised EORI number is not held and declared in DE 3/20.

Enter the full name and address of the Representative, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

This data element may only be declared once at header level.

On paper declarations: Enter the full name and address of the person or company concerned, and the telephone number of the signatory.

Where an importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration on their behalf the representative must declare their details in DE 3/17 or 3/18 (Declarant).

If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).

If a representative sub-contracts the completion of the declaration to a third party, the sub-agent submitting the declaration must declare their details in DE 3/17 or 3/18 (Declarant) and the details of the representative that employed them must be declared in DE 3/19 or 3/20 (Representative).

If the importer has empowered the representative to act in a direct capacity, the sub-agent must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).

Where a sub-agent is completing a:

on behalf of a SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then

A Representative should only be declared to CDS where, the Representative (party who will be responsible for the customs formalities), differs from the Declarant declared in DE 3/17 and/ or DE 3/18.

Where a Representative’s details are required, enter: the identification number (EORI) of the Representative (as defined in Article 18 of the Union Customs Code (UCC), EU Reg. No. 952/2013) in DE 3/20 where held.

The Representative Name and Address data element (DE 3/19) should only be completed where no recognised EORI number is held.

This data element may only be declared once at header level.

Where an importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration on their behalf the representative must declare their details in DE 3/17 or 3/18 (Declarant).

If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in a direct capacity, the sub-agent must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).

Where a sub-agent is completing a:

on behalf of a SDP or EIDR trader who is authorised to declare goods in this manner as an indirect representative, then

Enter the relevant code showing the status of the representative:

Where self-representation is used, this data element should be left blank.

Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules.

Where self-representation is used

Article 5(15) of Council Regulation No. 952/2013 (UCC) defines the legal declarant as:

The person lodging a customs declaration in his or her own name or the person in whose name such a declaration is lodged.

Where the legal declarant (for example importer) is completing the declaration themselves under ‘self-representation’, they shall be liable for the content of all declarations so completed and submitted.

Article 18 of EU Reg. No. 952/2013 (UCC) permits customs representatives to be appointed to act on another person’s behalf. This representation may be:

Direct: the representative acts in the name and of behalf of the other person. The liability rests with the original party (usually the importer). This is dependent on the representative holding appropriate evidence of their empowerment to act on behalf of the original party and can demonstrate that the original party’s instructions have been followed.

Indirect: the representative acts in their own name but on behalf of another person. The liability is held jointly and severally between both parties.

Article 5(6) of Council Reg. (EU Reg. No. 952/2013 (UCC)) defines a representative as:

Any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities.

A customs representative shall be established within the customs territory of the Union, except where the customs representative acts upon behalf of persons who are not required to be established within the customs territory of the Union.

Where an importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration on their behalf the representative must declare their details in DE 3/17 or 3/18 (Declarant).

If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in a direct capacity, the sub-agent must enter code ‘2’ in DE 3/21 (Representative Status Code).

If the importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).

The Seller details are only required where the Seller is a different party to the exporter declared in DE 3/1 or 3/2.

Where the Seller is a different party to the Exporter and holds a recognised EORI number, this should be declared in DE 3/25.

Where Seller details are required and no recognised EORI is held, enter the Seller’s Name and Address details in DE 3/24.

A contact phone number should be provided if available.

Enter the full name and address of the Seller, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

The Seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported other than in pursuit of a purchase, the details of the owner of the goods within the third country shall be provided.

Where the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

If there is only one Seller, then the Seller details are to be supplied at header level. If there is more than one Seller, then:

The Seller details are only required where the Seller is a different party to the exporter declared in DE 3/1 or 3/2.

Where the Seller is a different party to the Exporter and holds a recognised EORI number, enter the Seller’s EORI number in DE 3/25.

Where a valid EORI number is declared in DE 3/25, then DE 3/24 should not be completed.

Where the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

If there is only one Seller, then the Seller details are to be supplied at header level. If there is more than one Seller, then:

The Buyer details are only required where the Buyer is a different party to the importer declared in DE 3/15 or 3/16.

Where the Buyer is a different party to the Importer and holds a recognised EORI number, this should be declared in DE 3/27.

Where Buyer details are required and no recognised EORI is held, enter the Buyer’s Name and Address details in DE 3/26.

A contact phone number should be provided if available.

Where a tax representative is used for OSR, the Buyer details must be completed in DE 3/27.

Enter the full name and address of the Buyer, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this section of the data element.

‘Buyer’ is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported other than in pursuance of a purchase, the details of the owner of the goods within the Territory of the EU shall be provided.

Where the goods are sold in warehouse as a retail sale, the buyer of the goods under the retail sale should be declared in this data element. The depositor of the goods should be declared as the importer (DE 3/15 or 3/16).

In cases where the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

This item can be declared once at header or item level.

Where the Buyer holds an EORI number this must be declared in DE 3/27.

The Buyer details are only required where the Buyer is a different party to the importer declared in DE 3/15 or 3/16.

Where the Buyer is a different party to the Importer and holds a recognised EORI number, enter the Buyer’s EORI number in DE 3/27.

Where a valid EORI number is declared in DE 3/27, then DE 3/26 should not be completed.

Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

In cases where the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

This item can be declared once at header or item level.

The full name and address is to be entered in DE 3/26 if the Buyer does not have an EORI.

This data element is optional and may be left blank.

If used, enter the unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognised by the European Union.

This data element comprises of two components:

Enter the role code specifying their role in the supply chain.

The following parties can be declared:

This should be an EORI number issued by a Member State, or a third country unique identifier recognised by the EU.

Up to 99 separate instances may be declared in DE 3/37 at header level and item level.

Data element 8/3 Notes section provides detailed guidance on how to declare Customs Comprehensive Guarantees and Guarantee exemptions. The guidance in DE 8/3 includes the specific guarantee completion instructions for DE 2/3, 3/39, 8/2 and 8/3.

Guarantee details are only required where there is customs duty to pay or secure.

Where there is no Customs Duty liability (Tax types beginning with A), no guarantee details are required (for example, only Import VAT and Excise liabilities are being paid or secured).

This data element is only mandatory where an authorisation is required to declare the goods.

This data element does not require completion for the following types of authorisation:

For all other authorisations and approvals;

This data element should be used to declare the EORI number against the appropriate Authorisation Type Code for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code. Appendix 6: DE 3/39: Authorisation Type Codes contains the list of codes to be declared for this data element (for example, SDE to be declared when SDP is being used).

The Procedure Code and Additional Procedure Code completion notes in Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes give guidance on the Authorisation Type Codes expected to be used in specific circumstances for the procedure concerned.

They are not a definitive guide however and should be read in conjunction with the full list provided in Appendix 6: DE 3/39: Authorisation Type Codes.

This data element comprises two components:

Enter the type of authorisation using the relevant code from Appendix 6: DE 3/39: Authorisation Type Codes.

Enter the EORI number of the authorised party.

Up to 99 separate instances may be declared in DE 3/39 at header level.

The Procedure Code completion notes (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must be read in conjunction with this data element’s guidance to ensure the correct data set is used for the simplified declaration where Procedure Code 42 is being declared in DE 1/10.

This data element only requires completion when an I1 C* declaration is being used.

Postponed VAT Accounting (PVA), Onward Supply Relief (OSR) and Import One Stop Shop (IOSS) cannot be combined on a single customs declaration.

Only 1 instance may be declared at header level in DE 3/40 for Postponed VAT Accounting (PVA).

This data element consists of two components:

The role code in component one is optional:

This component is mandatory where PVA is being declared.

The Value Added Tax identification number is structured as follows:

This is only available in Northern Ireland. Additional Information Code NIIMP must be declared in DE 2/2 (Additional Information) and Additional Procedure Code F48 must be entered in DE 1/11 in all cases.

Only 1 instance may be declared at header level in DE 3/40 Import One Stop Shop (IOSS).

This data element consists of two components:

This component is mandatory where IOSS is being declared

The IOSS identification number is structured as follows:

DE 3/40 and the IOSS identification number are not required on the I1C&F. They must be declared on the Supplementary Declaration (DE1/2 Additional Declaration Type Code Y). Additional Procedure Code F48 must be declared on both the Simplified and Supplementary Declaration.

This is only available in Northern Ireland. Additional Information Code NIIMP must be declared in DE 2/2 (Additional Information) in all cases.

Up to 99 separate instances may be declared in DE 3/40 at item level for OSR only.

This data element may only be completed at item level when Requested Procedure Code 42 (Onward Supply Relief (OSR)) is used in DE 1/10 (Procedure Code).

This data element consists of two components:

The following parties can be declared:

The value added tax identification number is structured as follows:

Postponed VAT Accounting (PVA) is the process by which VAT registered traders can account for import VAT on their VAT return, instead of making a payment, securing payment or using deferment to pay the Import VAT due on a customs declaration. See further details on the terms and conditions

All UK VAT registered Importers will be eligible to use PVA; no authorisation for PVA will be required. They will simply make the appropriate entry and provide their EORI and/or VAT registration number (VRN) on their customs declaration.

This process (subject to Customs clearance) will allow the goods to enter into free circulation without up-front payment of the import VAT. The customs declaration will generate an online Monthly Postponed Import VAT Statement (MPIVS) that will be the evidence required to account for and recover the import VAT as input tax on their next VAT return.

(Note: The C79 will continue to be produced for those entries where any VAT was paid on importation).

The C79 or online Monthly Postponed Import VAT Statement (MPIVS) will not be issued for goods items where a manual duty calculation is being made. The customs declaration, including the OVR01 free text statement and supporting commercial records must be retained as the evidence to support the use of PVA.

The table below details the completion instructions that must be followed to enable the use of Postponed VAT Accounting (PVA) when a manual duty calculation is made on CDS.

The table only details the specific requirements when combining the use of PVA with a manual duty calculation. It does not provide exhaustive guidance on making a manual duty calculation or wider obligations in relation to the use of PVA or making a customs declaration.

Failure to comply with the completion instructions below, to hold documentary evidence to support the use of PVA and to correctly account for PVA on the VAT return may result in the use of PVA being disallowed and a demand for the VAT being issued.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

When the import is followed by an intra-Community supply of the goods to another Member State, no VAT is paid upon importation and VAT will be due in the Member State of final destination.

In order to use this procedure, the declarant has to provide information about the importer and the customer in the destination Member State in the import declaration. For the declaration of the importer, the code FR1 followed by the VAT number of the importer has to be used.

Where the importer is represented by a tax representative in the Member State where the customs declaration is lodged, the code FR3 followed by the VAT number of the tax representative is used. The declaration of the importer and the tax representative are exclusive. This means that the tax representative has only to be declared where the importer is actually represented and in this case the importer cannot be declared.

For the declaration of the customer in the Member State of destination, the code FR2 followed by the VAT number of the customer in the Member State of destination has to be used.

In situations of triangular supply where the goods are sold to an intermediate customer who is not the consignee of the goods at the final destination, it is the VAT Number of the customer of the importer which must be provided in the import declaration with code FR2 at the time of importation, and not the VAT Number of the final consignee in the Member State where the transport ends.

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