This guidance is for those who must make a free trade customs declaration for qualifying goods imported from the EU.
Goods being declared under the EU-UK Free Trade Agreement to the Customs Declaration Service (CDS) should be completed using the codes defined in the following table:
Data Element (DE) | What you must include |
DE 2/3 Documents produced, certificates and authorisations, additional references | Must include one of the following codes, as appropriate: - U110 – if the claim is based on a ‘statement on origin’ for a single shipment - U111 – if the claim is based on a ‘statement on origin’ for multiple shipments of identical products to cover a 12-month - U112 – if the claim is based on importers knowledge |
DE 4/17 Preference | Must include a preference code in the 300 series. |
DE 5/16 Country of Preferential Origin | Must be completed with the country of preferential origin |
Each field (Data Element) is accessible at the line level. For guidance on completing DE 2/3 refer to https://www.gov.uk/government/publications/data-element-23-documents-and-other-reference-codes-union-of-the-customs-declaration-service-cds.
Entering Importer's Knowledge in DE 2/3 in Just Trade
Details change, check with HMRC for the most up-to-date guidance.
You can access support with any system-related problems via the HMRC Customs and International Trade helpline: