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DE 3/18 Declarant Identification Number (Box 14: Declarant/ Representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
FSD	an..17	1x	NA

This data element is mandatory.

All Declaration Categories:

Enter the identification number (EORI) of the Declarant in DE 3/18.

DE 3/18 must always be the GB or XI EORI number belonging to the user identity used to lodge the FSD with CDS.

Where the party declared in DE 3/18 is not the holder of the authorisation:

• DE 3/20 must be completed with the GB or XI EORI number of the holder of the authorisation.
• DE 3/21 must be completed with code 2.

Final Supplementary Declarations (FSDs) in Northern Ireland (NI):  

A GB EORI is permitted in DE 3/18 where the declarant is: 

• Submitting a Final Supplementary Declaration (FSD) reporting supplementary declarations covering goods with a tax point prior to the introduction of XI EORIs. 

In no other circumstances may a GB EORI be declared in DE 3/18. An XI EORI is required in all other instances. �

Separate FSDs must be submitted for ‘XI� and ‘GB� prefixed SDP or EIDR authorisations. This may mean submitting two FSDs covering the same time period for supplementary declarations, one using a ‘GB� prefixed authorisation and one using a ‘XI� prefixed authorisation.

Notes:

This data element may only be declared once at header level.

DE 3/20 Representative Identification Number (Box 14: Declarant/ Representative and Box 50: Principal’s Representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
FSD	an..17	1x	NA

Where DE 3/18 contains the EORI number of the holder of the authorisation, this data element must be left blank.

All Declaration Categories:

This data element is only required where DE 3/18 has not been completed with the EORI number belonging to the holder of the authorisation.

Where the party declared in DE 3/18 is not the holder of the authorisation, DE 3/20 must be completed with the EORI number of the holder of the authorisation.

You must submit separate declarations for each authorisation if you hold authorisations for both: 

• Great Britain (England, Scotland and Wales) 
• Northern Ireland  

Final Supplementary Declarations (FSDs) in Northern Ireland (NI):  

A GB EORI is permitted in DE 3/20 where the Representative is: 

• Submitting a Final Supplementary Declaration (FSD) reporting supplementary declarations covering goods with a tax point prior to the introduction of XI EORIs and the declarant entered in DE 3/18 is not the holder of the SDP or EIDR authorisation.  Â�

In no other circumstances may a GB EORI be declared in DE 3/20. An XI EORI is required in all other instances. �

Separate FSDs must be submitted for ‘XI� and ‘GB� prefixed SDP or EIDR authorisations. 

This may mean submitting two FSDs covering the same time period for supplementary declarations, one using a ‘GB� prefixed authorisation and one using a ‘XI� prefixed authorisation.

Notes:

This data element may only be declared once at header level.

DE 3/21 Representative Status Code (Box 14: Declarant/ Representative)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
FSD	n1	1x	NA

Where DE 3/18 contains the EORI number of the holder of the authorisation, this data element must be left blank.

All Declaration Categories:

This data element is only required where DE 3/18 has not been completed with the EORI number belonging to the holder of the authorisation.

Where the party declared in DE 3/18 is not the holder of the authorisation, DE 3/21 must be completed with code 2 (Direct representation).

Notes:

This data element may only be declared once at header level.

Code 3 (Indirect representation) must not be used.