Guidance

Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service

Find the relevant document codes, document status codes and details to be declared such as licences and certificates (Appendix 5A).

Documents

Data Element 2/3 Documents and Other Reference Codes (Union) (Appendix 5A)

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Details

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.

Updates to this page

Published 1 August 2018
Last updated 207 JuneAugust 2025 + show all updates
  1. Document codes C019, C601 and N990 have been updated to reflect that End Use is now known as Authorised Use in GB. Document codes C057, C079 and C082 have been updated to remove the option of using document status code XB. The only waivers that can now be used in place of C057, C079 or C082, will be those available under the tariff measures for the particular commodity code. E013 has been updated to specify the correct EU licence format and remove the options for using document status codes XB and XF. Document code L100 has been updated as the licence will now always be required on entry to Customs Warehousing in Northern Ireland. Document codes U110, U111 and U112 have been updated to direct declarants to use the appropriate document code U116, U117 or U118 when claiming EU preference. Status codes permitted with document code U112 have also been updated.

  2. Document Code Y691 has been updated following an amendment made by the EU.

  3. The Appendix 5A entry for Document Code X866 has been updated to allow electronic status codes to be declared.

  4. Document codes L157, X867, X868, Y691, Y692, Y693, Y694, Y695, Y696, Y697, Y757, Y758, Y759, Y760, Y761 & Y762 have been added to appendix 5A Union. These document code changes represent further sanctions measures against Russia and Belarus implemented by amendment of EU Regulation 833/2014 through EU Regulation 2025/1494 & COUNCIL DECISION (CFSP) 2025/1495, and amendment of EU Regulation 765/2006 by EU Regulation 2025/1472. Document codes Y693, Y694 & Y695 are not applicable to the tariff measures until 21st January 2026 and the legislation states that the EU will provide details of the acceptable form of evidence to support their use.

  5. Document Code Y199 has been added.

  6. Document codes L155, L156, X859, X860, X861, X862, X863, X864 and X865 have been updated to use electronic document status codes (EA, EE, EL, EP and ES). Electronic licences issued by the Department for Business and Trade (DBT) or Rural Payment Agency (RPA) declared against one of these document codes must now only be declared with one of these electronic document status codes. Document status code XW is also now permitted against these document codes which results in the 'Document Reason' field changing from ‘N/A’ to ‘Conditional’. The entry for document code Y999 has been amended following changes made by the EU to the Northern Ireland tariff import measures. The Department for Business and Trade (DBT) have been requested to replace the use of Y999 in the UK tariff export measures. A further update will be issued once this has been delivered.

  7. Document codes Y169 and Y179 have been added.

  8. Document codes L049, L050, L065, Y138, Y185, Y186 & Y235 have been added to Appendix 5A Union for Import Cultural Goods licences which are being introduced by the EU and will be applicable to Northern Ireland imports. The document codes are visible in the Northern Ireland Online Tariff for dates of trade of 28 June 2025 or later. The document codes are not applicable to imports into Great Britain, but both the UK and Northern Ireland Tariffs will include commodity code structure changes in chapter 97 as part of this delivery.

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