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2 September 2026

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Guidance

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

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

Documents

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.

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Home / News / Guidance: Data Element 2/3: Documents and…

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

2 September 2026 · News

Guidance

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

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

Documents

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.

Sign up for emails or print this page

 ​

Get in touch

Contact NP & US

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