Document Code Guide

Published:

16 June 2022

Updated:

16 February 2026

If there are any words or acronyms in this document that you don’t know you can visit the Jargon Buster or use the search tool on the Northern Ireland Customs & Trade (NICTA) website to find a definition.

Introduction

The purpose of this guide is to assist with completion of Documents Codes in the Document Reference field (Data Element – DE 2/3) on declarations submitted to the Customs Declaration Service (CDS) via the Trader Support Service (TSS) Portal.

Document Codes and references are required in declarations covering goods that might need specific certificates, authorisations, licences or even exemptions. Certain Document Codes are automatically completed by TSS, based on information held within the system and/or Company Profile.

Additional Document Codes are specific to goods being declared and therefore cannot be updated by TSS. These should be entered into the Document Reference field on the item level of the declaration.

Details on the types of Document Codes required and rules for completion on the TSS Portal can be found in this guide.

What are Document Codes?

A Document Code, with a reference number or other details to be declared, is used to provide:

  • Authorisation decision numbers (authorisations) required to declare the goods into a special procedure
  • Veterinary or health certificates and quantities
  • Licence reference numbers and quantities
  • Preference certificates and quantities
  • Invoices and other commercial documents, such as packing lists and transport documents (Bill of lading, Air waybill or CMR)
  • Exemptions that apply to the goods

Where can Document Codes be found?

Document Codes are divided into two categories – Union and National codes – depending on where the measure or authorisation type originates from. These can be found in Documents and Other Reference Codes of the Customs Declaration Service (CDS) on GOV.UK.

Appendix 5A provides a list of Document Codes, including their description and usage, details of how they should be entered on the declaration and the Document Status codes that may apply.

Certain Document Code requirements are driven by measures, prohibitions and restrictions known as Conditions, which are put in place for different types of goods and procedures. For example, if certain import measures apply to your goods this will be indicated in the Commodity Code information in the Northern Ireland Online Tariff tool on GOV.UK. These are shown as Conditions, which detail if documents are required to be held to satisfy the measure and will indicate that you need to declare the associated Document Codes.

How to identify if import measures apply to your goods

  1. Information on whether any measures apply to your goods is found in the Commodity Code import tab on the Northern Ireland Online Tariff tool on UK

Any measures will be shown as general (applies to all countries) or specific (applies to the country concerned). You can filter these by country and by date of trade.

The table below shows which import measures apply to goods, depending on their domestic status.

Status of the goods Import Controls applicable
UK Domestic Status and ‘not at risk’ European Union (EU) Import Controls only
UK Domestic Status and ‘at risk’ EU Import Controls only
Rest of the world (RoW), excluding EU, imports/non-UK domestic goods and ‘at risk’ EU Import Controls only
RoW excluding EU imports/non-UK domestic goods and ‘not at risk’ United Kingdon (UK) & EU Import Controls

 

  1. To check which measures, apply to your goods, scroll down to the EU import controls and UK import controls sections at the bottom of the Commodity Code page
  2. Click on the Conditions link to view which Documents Codes are required to satisfy each measure shown
  3. Look up these Document Codes in the Conditions tab in Documents and Other Reference Codes on GOV.UK to determine which code is the appropriate one for your goods and which you need to use when completing your declaration in TSS

Note: If multiple measures apply, a Document Code must be declared for each. Where allowed, the same documents may be used to satisfy different measures.

Where waivers or exemptions are claimed (for exclusions from the document requirements), it is important to understand the requirements and conditions that apply to the goods being moved and when waivers or exemptions can be claimed.

If you are claiming a waiver or exemption, you must ensure you hold evidence to support your claim. HMRC may request to see evidence that the waiver or exemption conditions have been met.

The full list of controls applicable to the goods can be seen by using the Northern Ireland Online Tariff on GOV.UK. Waivers are explained in the Waiver documents section of this guide.

There is step-by-step completion guidance on the Document Code field within TSS in the Document Codes driven by import measure against the Commodity Code: practical examples on how to complete section of this guide.

How we are making it easier

To help you identify what Document Codes apply to your goods, TSS has developed functionality to incorporate the Tariff measure conditions from the Northern Ireland Online Tariff tool on GOV.UK into the TSS Portal, which you can see when completing your declaration.

Tariff requirements table

When all the fields required under the Commodity Code have been completed and the declaration has been saved, the Tariff Requirements section will appear near the bottom of the page on the item level.

Based on the Commodity Code and Country of Origin specified, the Tariff Requirements section will provide you with details on what measures apply and the options for Document Codes that may relate to your goods.

Where multiple measures apply to your goods, the Tariff Requirements section will display these in a single-window layout, with subsections. Each subsection will list the measure type name and Document Codes with descriptions and usage conditions required to satisfy this measure.

You should review each subsection and consider which Document Code is applicable depending on the circumstances.

When adding new Document Codes, a light blue text box under the Document Code field will display information on how to complete the section.

For waiver Document Codes (related to import measures on particular provisions), the light blue text box, under the Document Code field will detail a statement that should be completed, together with the regulation, description and usage.

Consult Documents and Other Reference Codes on GOV.UK for more information on descriptions and usage and how to complete the Document Code field before submitting your declaration.

When submitting a Simplified Frontier Declaration or Supplementary Declaration via the TSS Portal, the system will validate Commodity Code tariff requirements and check if all import measures are satisfied for each goods item on your declaration.

If the Commodity Code fails validation (for example, because the Document Code is missing), an error message section will appear on the consignment (header) level of your declaration, advising you that a Document Code is missing.

The system will also send you an email notification and a case will be generated in the TSS Portal.

TSS will identify which item is missing a Document Code and ask you to refer to the Tariff Requirements section displayed at the item.

Consult Documents and Other Reference Codes on GOV.UK for the description and usage of the Document Code, how to enter it on the declaration, and the Document Status code you may use, if required.

If more than one Document Code is missing, the error message will list all item lines where the import measure conditions are not met.

Once all missing Document Codes are addressed and the import measure conditions are satisfied, you may save and reprocess the declaration.

Note: It is important to ensure that your documents have not expired, and all Document Reference information is accurately input into the TSS, as all details will be cross-checked. More information can be found on Moving licensed goods into or out of Northern Ireland on GOV.UK.

TSS will assist you by showing instructions for entering the Document Code and Document Reference in the necessary format to reduce later queries.

Document Codes driven by authorisations

The Document Reference field (Data Element – DE 2/3) accommodates Document Codes that are related to authorisation decision numbers. These should not be either deleted or amended.

  • ‘C505’ – Document Code is populated with the authorisation number for the provision of a comprehensive guarantee, including a possible reduction or waiver; as above, this is either TSS or your authorisation, depending on preferred payment method
  • ‘C506’ – Document Code is automatically populated with the authorisation number for deferment of payment; this is either TSS or your authorisation, depending on the preferred method of payment on your Company Profile

For moving goods on the TSS Simplified Procedure, Document Codes that relate to the Simplified Customs Declaration Process (SCDP; formerly known as the Customs Freight Simplified Procedure (CFSP)), will auto-populate, depending on the Company Profile set in TSS and the type of SCDP authorisation used.

There are two types of SCDP authorisation:

  • Simplified Declaration Procedure (SDP)
  • Entry in Declarant’s Records (EIDR)

Document Codes ‘C512’ or ‘C514’, relating to the type of SCDP authorisation, will be automatically populated, depending on type of goods and applied procedures:

  • ‘C512’ – populates the authorisation number to use a Simplified Declaration (Authorisation to use Simplified Declaration Procedures)
  • ‘C514’ – populates the authorisation number for making a customs declaration through an entry in the declarant’s records (Authorisation to use Entry in Declarant’s Records)

Note: For controlled goods, the type of authorisation used is always for Simplified Declaration Procedures, therefore the ‘C512’ Document Code will be auto-populated on the line item.

For moving goods on the Full Frontier route and completing Full Frontier Declarations, if your Duty Deferment Account is selected as the preferred method of payment in your Company Profile, Document Codes ‘C505’ or ‘C506’ are auto-populated as above.

If you are moving goods under a special procedure you can refer to the appendices listed below to view the completion notes for the procedure, which Document Code you may require, and if those are mandatory or only recommended.

  • Appendix 1: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS) on GOV.UK
  • Appendix 2: Additional Procedure Codes: Introduction and index list on GOV.UK

Note: Completion notes are not an exhaustive list of every Document Code required for certain customs procedures or additional procedures, therefore Appendix 5A (which is the full list of Document Codes) must be checked to identify if any extra Document Codes apply.

You also need to check if the procedure and additional procedure you want to use are supported on the TSS Simplified Procedure and/or Full Frontier Declaration route. These details can be found in the Reliefs and Duty Suspension Overview and considerations for data input in TSS declarations guidance on NICTA.

For guidance on how to complete your declaration on the TSS Portal, refer to the Data guide: TSS declaration data requirements on NICTA for support with each element of the declaration.

Document Codes driven by valuation methods

The Document Reference field (Data Element – DE 2/3) accommodates Document Codes that are related to valuation methods that determine value of goods for customs purposes.

There are six valuation methods in place to determine the value of the goods, which are explained in depth in Working out the customs value of your imported goods on GOV.UK.

For most international goods movements, the value of the goods declared is based on the actual price of the goods, generally shown on the invoice. This price (plus adjustments for certain elements listed in Article 8, WTO Article VII of the GATT 1994) is considered Valuation Method 1 (Transaction value).

Where Valuation Method 1 (Transaction value) is used, TSS will populate the requirement of Document Code ‘N935’ for you to then complete with the invoice reference number in the Document Reference field and Document Status ‘AC’. These fields shouldn’t be deleted.

For cases in which there is no transaction value, or where the transaction value is not acceptable because the price has been distorted, importers need to consider Valuation Methods 2 to 6 in hierarchical order and apply the method that suits the case.

Document Codes driven by import measures against the Commodity Code: practical examples on how to complete

Common Health Entry Document (CHED)

The Common Health Entry Document (CHED) is a mandatory document for consignments of specified types of sanitary and phytosanitary (SPS) goods:

  • Live animals (CHED-A)
  • Animal origin, germinal products and animal by-products (CHED-P)
  • Plants and plant products (CHED-PP)
  • Food and feed of non-animal origin (CHED-D)

This section details how to complete the relevant Document Code for these CHED documents in the Document Reference tab of your declaration on TSS.

SPS goods are subject to the import measure type Veterinary control requirements, which are detailed in the import controls section of the Commodity Code in the Northern Ireland Online Tariff tool on GOV.UK.

You must make sure the information on your declaration matches the information on the relevant CHED certification. If it does not match, the Certificates Exchange System (CERTEX) will flag it as a discrepancy, and it will need to be amended. More information can be found on Moving licensed goods into or out of Northern Ireland on GOV.UK.

Example: Commodity Code ‘1601001015’ (sausages) has veterinary control measures, where the conditions require the presentation of documents or claim exemptions.

To help you complete your declaration correctly, TSS will notify you in the Tariff Requirements grey text box that your Commodity Code is subject to veterinary control measures.

To complete this in TSS you need to:

  1. Click the New button that appears on the Document Reference tab at the end of the form to add a new line under the Document Reference tab (if the Document Code is not auto-populated by TSS)
  2. From the drop-down list, select the Document Code you want to declare

A light blue text box, under the Document Code field, will display will pop-up and offer instructions on how to fill in the Document Reference field. Where required, the Document Reason and Document Status code should be declared.

Consult Documents and Other Reference Codes on GOV.UK for the description and usage of the Document Code, how to enter these on the declaration, and the Document Status code you may use.

Where a Document Code permits the use of status codes ‘XX’ or ‘XW’– ‘Document is not held (waiver is claimed)’, a statement supporting the use of those status codes must be provided in both the Document Reference and Document Reason fields. The use of status code ‘XX’ or ‘XW’ is a legal declaration that the goods are exempted from the documentary controls.

You may then Save and continue with the completion of any other tariff requirements that apply to your goods.

Note: If a declared goods line has multiple CHEDs associated with it, you must accurately complete a ‘write-off’ for the quantity specified on each CHED. For more information about CHEDs and this process, you can refer to the Import licences and writing off section of this guide.

Phytosanitary certificates

Phytosanitary certificates may be required when moving plants and plant products. This section details how to complete the Document Code where presentation of a phytosanitary certificate is required.

Some plants and plant products are subject to the import measure Phytosanitary Certificate (import) requirements, which are detailed in the import section of the Commodity Code in the Northern Ireland Online Tariff tool on GOV.UK.

Example 2: Commodity Code ‘0601103000’ (Tulips) has a Phytosanitary Certificate (import) measure against it where conditions require presentation of document.

To help you complete your declaration correctly, TSS will notify you that your Commodity Code is subject to the Phytosanitary Certificate measure in the Tariff Requirements grey text box section.

Refer to the Documents and Other Reference Codes on GOV.UK for the description and usage of relevant document codes and document status codes in order to accurately  complete the Document Code and the Document Status code fields.

Introduce the Document Status code that is applicable for the movement circumstances ensuring it is aligned with the Documents and other Reference Codes completion instructions given on GOV.UK. HMRC may request to see evidence that the exemptions conditions have been met. The full list of controls applicable to the goods can be seen by using the Northern Ireland Online Tariff on GOV.UK.

You may then Save and continue with completion of any other tariff requirements that apply to your goods.

Certificate of inspection for organic products

A certificate of inspection for organic products may be required for some SPS goods. This section details how to complete Document Codes to satisfy the measure’s requirements depending on the circumstances of the goods.

Goods of animal origin are subject to the import measure type Import control of organic products requirements, which are detailed in the import controls section of the Commodity Code in the Northern Ireland Online Tariff tool on GOV.UK.

Example: Commodity Code ‘1601001015’ (sausages) has an import control of organic products measure, where conditions require the presentation of documents (such as certificates) or claim document waivers (exclusions).

To help you complete your declaration correctly, TSS will notify you that your Commodity Code is subject to an import control of organic products measure in the Tariff Requirements grey text box section.

Consult Documents and Other Reference Codes on GOV.UK for the description and usage of the Document Code, how to enter this on the declaration, and the Document Status code you may use.

If you believe your goods are not covered by the regulation in place, you may claim a waiver (an exclusion) on the document if your goods meet the exclusion requirements for this measure.

Ensure you consult the regulation requirements and follow instructions in Documents and Other Reference Codes on GOV.UK for how to complete the waiver on the document, including the set text to add.

To complete this in TSS, click the New button to add a Document Code in the Document Reference tab on the item level of your declaration.

From the drop-down list, select the Document Code you want to use and complete the Document Reference and Document Status fields.

Evidence must be held in records to show eligibility if a document waiver is claimed, which must be produced on demand.

You may then Save and continue completing any other tariff requirements that apply to your goods.

CITES certificate

A CITES certificate is required when moving goods of endangered animal and plant species on the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) list.

Goods of endangered animal and plant species on the CITES list are subject to the measure type Import control – CITES requirements, which are detailed in the import controls section of the Commodity Code in the Northern Ireland Online Tariff tool on GOV.UK.

This section details how to complete the Document Code field to satisfy the measure, depending on the circumstances of your goods.

Example: Commodity Code ‘4202310090’ (leather purse), which may be made from leather from an endangered animal, has an Import control – CITES measure against it and requires presentation of a document or claim document waiver (an exclusion).

To help you complete your declaration correctly, TSS will notify you that your Commodity Code is subject to the Import control – CITES measure in the Tariff Requirements grey text box.

Consult Documents and Other Reference Codes on GOV.UK for the description and usage of the Document Code, how to enter this on the declaration, and the Document Status code to use.

If you believe your goods are not covered by the regulation, you may claim a waiver on the documents (an exclusion), if your goods meet the exclusion requirements of the measure.

Ensure you consult the regulation requirements and CITES list and then follow the instructions in Appendix 5A on GOV.UK for how to complete a waiver on the document, including the set text you need to add. Evidence must be held in your records to show eligibility if a document waiver is claimed, which must be produced on demand.

To complete this in TSS, click the New button to add a Document Code in the Document Reference tab on the item level of your declaration.

From the drop-down, select the Document Code you want to use and complete the Document Reference and Document Status fields.

You may then Save and continue completing any other tariff requirements that apply to your goods.

Waiver documents

Waiver documents are related to import measures on particular provisions and specific to a group of products or origins. Some examples are shown below, but this list is not exhaustive.

  • Import control
  • Import control on cat and dog fur
  • Import control of fluorinated greenhouse gases for all countries
  • Import control on seal products

This section details how to complete waiver Document Codes to satisfy some provisional measures depending on the circumstances of your goods.

Waiver documents (C series) will generally require a Document Reference, Document Reason, and a waiver Document Status code.

Consult Documents and Other Reference Codes on GOV.UK for the description and usage of the Document Codes, how to enter it on the declaration, and the Document Status code you may use.

Waiver documents (Y series) do not generally require a Document Reference or Document Status code. Where a set text is specified on the Document Code completion instructions, this must be declared in the Document Reason field.

Example: Commodity Code ‘4202310090’ (leather purse) has two provisional measures that require waiver documents (exclusions).

To help you complete your declaration correctly, TSS will notify you that your Commodity Codes is subject to the measure types Import control on cat and dog fur and Import control on seal products in the Tariff Requirements grey text box section.

Ensure you consult the regulation in the requirements and follow instructions in Documents and Other Reference Codes on GOV.UK for how to complete the waiver on the document, including the set text you need to add.

To complete this in TSS, click the New button to add a Document Code in the Document Reference tab on the item level of your declaration.

From the drop-down, select the Document Code you want to use and complete the Document Reference and Document Status fields.

Evidence must be held in your records to show eligibility if a document waiver is claimed, which must be produced on demand.

You may then Save and continue completing any other tariff requirements that apply to your goods.

Import licences and writing off

Import licences may be required when moving certain goods, such as military, paramilitary, dual-use goods and technology, artworks, plants and animals, medicines or chemicals. This section details how to complete the Document Code for goods where an import licence is required.

Goods subject to licensing need to satisfy import measures in place, which are detailed in the import controls section against the Commodity Code in the Northern Ireland Online Tariff tool on GOV.UK.

Example: Commodity Code ‘1006304610’ (long grain rice) has a Restriction on entry into free circulation measure against it and requires the presentation of a licence if the goods are over 1000 kg.

To help you complete your declaration correctly, TSS will notify you that your Commodity Code is subject to measure type restriction on entry into free circulation in the Tariff Requirements grey text box section.

Consult Documents and Other Reference Codes on GOV.UK for the description and usage of the Document Code, how to enter it on the declaration, and the Document Status code you may use. To complete this in TSS, click the New button to add a Document Code in the Document Reference tab on the item level of your declaration.

From the drop-down, select the Document Code you want to use and complete the Document Reference and Document Status fields.

Introduce the Document Status Code that is applicable for the movement circumstances ensuring it is aligned with the Documents and other Reference Codes completion instructions given on GOV.UK.

Where an open licence is being part used, Writing Off details should also be declared to indicate the amount of the licence that has been decremented and date of validity as advised.

Licence Types on GOV.UK provides details of the types of government department licences that may be required.

If you believe your goods are not covered by the regulation in place, you may claim a waiver (an exclusion) on the document, if your goods meet the requirements for exclusion of presentation of licence.

Ensure you consult the regulation requirements and follow instructions in Documents and Other Reference Codes on GOV.UK for how to complete the waiver on the document, including the set text you need to add. Evidence must be held in your records to show eligibility if a document waiver is claimed, which must be produced on demand.

You may then Save and continue completing any other tariff requirements that apply to your goods.

Note: CERTEX cannot validate multiple CHEDs associated with a single item unless the specific write-off quantities for each document code are provided. For example, if the total mass of an item is declared as 1000 kgs and is covered by two CHEDs – one for 750 kgs and another for 250 kgs – then each write-off quantity must be specified. If the individual write-off quantities are not declared, CERTEX will try to validate the CHEDs with quantities of 750 kgs and 250 kgs separately against the declared mass of 1000 kgs. In this case, both CHEDs would be rejected because neither quantity is sufficient on its own to cover the total mass.

Preference Documents Codes

Preference Documents Codes are required when a preferential rate of duty is claimed for your goods. To claim a preferential rate of duty, your goods need to meet the rules of origin requirements and sufficient evidence for the proof of origin must be held.

See the Introduction to rules of origin and claiming duties when trading between the UK and EU on GOV.UK for full details.

You are entitled to claim the preferential rate of duty under the Trade and Cooperation Agreement (TCA) between the EU and UK if you have:

  • A statement on origin of the product made out by the exporter
  • The importer’s knowledge of where the product originates

When claiming a preferential rate of duty rate under TCA, you must include one of the following codes, as appropriate:

  • ‘U116’ – if the claim is based on a statement on origin for a single shipment
  • ‘U118’ – if the claim is based on a statement on origin for multiple shipments of identical products to cover a 12-month period
  • ‘U117’ – if the claim is based on importers knowledge

In addition to the above, you must enter a 300 series preference code in the Preference field on the item level of your declaration.

To complete this in TSS, click the New button to add a Document Code in the Document Reference tab on the item level of your declaration.

From the drop-down list, select the Document Code you want to use and complete the Document Reference and Document Status fields.

Consult Documents and Other Reference Codes on GOV.UK for the description and usage of the Document Code, how to enter it on the declaration, and the Document Status code you may use.

You may then Save and continue completing any other tariff requirements that apply to your goods.

Consult the Tariffs on goods movements to Northen Ireland (NI) guide on NICTA for more options on how to reduce your tariffs.

I need to know more

There are additional guides available on NICTA to support you with trade into and out of Northern Ireland:

You can also consult the TSS Contact Centre for support on 0800 060 8888.

Changes to guidance and policy

Last updated February 2026.

February 2026: HTML version

November 2025: Update regarding CHED and Writing-Off rules and regulations.

September 2025: Amendment to EU-TCA preference codes.

June 2025: Hyperlink added for government guidance on moving licensed goods into or out of Northern Ireland, and CERTEX Introduction.

May 2025: Updated requirements for document references and record keeping requirements for claiming waivers and exemptions.

November 2024: Updates to references of CFSP to SCDP.

January 2024: Changes to reflect XI EORI validation.

July 2023: Removal of valuation methods guide link and minor continuous improvement.

July 2022: Addition of section on changes to guidance and policy.

Published June 2022.

Related guides

Periodic Declaration: General Guidance

Guidance on controlled goods and the Online Tariff Tool

Goods Description Guide

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