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How to make a free trade customs declaration?

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

Entering Importer's Knowledge in DE 2/3 in Just Trade

Completing DE 2/3

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:


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