Details

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

For the purposes of an import or export declaration, Great Britain (GB) is represented by the country code ‘GB’.

For the purposes of an import or export declaration, Northern Ireland (NI) is represented by the country code ‘GB’.

This means, for example, that ‘GB’ may be entered as the country of destination (DE 5/8), the country of dispatch (DE 5/14) and the country of origin (DE 5/15) on a declaration.

Country

Table codes1 whichand mayTable be2

Both usedare onlists aof customsstandard declarationcountry submittedcodes, tocountry thenames Customsand Declarationcurrency Service.codes Thereto arebe 6 separateused listson provided:declarations.

• tableTable 1 is sorted by country code
• tableTable 2 is sorted by country name
• table

Note: 3Country isnames amay listalso include further details to inform declarations.

Table 3

List of non-standard country codescodes, and their definitions

table 3a isand aappropriate listcurrency codes to be used on declarations.

Table 3a

List of non-standard countryContinental codesShelf andcountry codes, their definitions (Continentaland Shelf)

appropriate currency codes to be used on declarations.

Table 3a hasincludes extraspecific columnsdeclaration whichtypes are(IM, explainedEX below:or CO) for different movement types to and from GB or NI, relevant to the Continental Shelf.

• IM — For trade with countries and territories situated outside of the Customs Territory of the Union* Union and for placing non-Union goods under a customs procedure in the context of trade between Member States (Customs duty, VAT and Excise duty due)

• States.

  CO — All the goods being declared are from a Special Fiscal Territory of the EU or a territorycountry with which the EU has formed a Customs Union, including EU Continental Shelf areas (VAT and Excise duty due)

• due).

  EX — For trade with countries and territories situated outside of the Customs Territory of the Union*

Union.

*InNote: In GB the Continental Shelf of the UK or an EU Member State is treated as a third country (Row) for the purpose of customs duty and other chargescharges. andCode the code IM must be entered in Data Element (DE) 1/1.

Table 4

AppendixList 5of shouldSpecial beFiscal consultedTerritories toand identifycountries anywith additionalwhich codesthe thatEU arehas requireda toCustoms beUnion.

Note: declaredFor onGB thedeclarations declarationonly, specificJersey to(JE) theand circumstancesGuernsey of(GG) theare import/export.

TableCrown 4Dependencies detailstreated theas Special Fiscal Territories andof countriesGB.

For withNI whichdeclarations, theJE EUand hasGG aare Customsnot Union,allowed. andThe wherecountry COcode GB must be enteredused.

Table in5

List of Preference group codes specific to Data Element 1/1(DE) for5/16 goodswhere thata arePreference dispatchedor fromOrigin Certificate has been issued in the countriesname listed.

Tableof 5one detailsof the preferencegroups grouplisted codesand thatnot area specific country.