Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 09 Feb 2021 14:18:58 GMT by woolly03
Hi We are having problems getting a delivery from UK to Germany where the customer being invoiced is based in Galway. The company in Galway have purchased the products from us to be delivered to their customer in Germany. Can someone advise what the customs forms should say? We have delivery address as Germany, and the contact/consignee address as the company in Ireland and are using their EORI number which begins with IE but the shipping company are rejecting it saying both addresses need to be the same. Can anyone help?
Posted Mon, 15 Feb 2021 13:09:53 GMT by HM Government Admin1
Thank you for your post. The full supply chain and actors within it are not completely clear but, from my understanding of the question it appears that the Consignor is in the UK and the Consignee is in Germany. It is unclear who the Declarant is and who is responsible for presenting the goods to Customs, arranging the transport and carrying out the export of the goods. This may be down to the commercial arrangements and terms of contract used which HMRC cannot comment on. I have provided notes on the completion of the Boxes 2, 8 and 14 which is Consignor, Consignee and Declarant and have provided a link to further information further down. Box 2 - consignor/exporter A ‘consignor’ is the party which, by contract with a carrier, consigns or sends goods with the carrier, or has them conveyed by the carrier. An exporter is the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted. For paper and C21 declarations only one consignor/exporter is to be declared. For all other declarations, if there is only one consignor/exporter then the consignor/exporter details are to be supplied at header level. If there is more than one consignor/exporter then consignor/exporter details are to be supplied at item level (one consignor/exporter per item). Read about the completion rules for the multiple consignor procedure. Enter the consignor/exporter identity if known. The identity of a consignor/exporter is a combination of the country code of the issuing country and the Identity reference allocated by that country. Name and address Screen names EDI data elements Name, Street, City, PstCde and Ctry Header: CNSGR-NAME, CNSGR-STREET, CNSGR-CITY, CNSGR-POSTCODE, CNSGR-CNTRY Item: I-CNSGR-NAME, I-CNSGR-STREET, I-CNSGR-CITY, I-CNSGR-POSTCODE, I-CNSGR-CNTRY Enter the full name and address of the consignor/exporter, including the postcode. If the goods are imported under a contract of sale, the consignor/exporter is the first person or company selling them; otherwise it is the person or company owning the goods prior to their importation. Box 8 - consignee and number Depending on the circumstances, the consignee’s identity and their name and address are to be provided. The consignee can be declared at the header level or for each item. For paper and C21 declarations only one consignee is to be declared. For all other declarations, if there is only one consignee then the consignee’s details are to be supplied at header level, but if there is more than one consignee then consignee details are to be supplied at item level (one consignee per item). A ‘consignee’ includes any owner of the goods or any other person possessing, or beneficially interested in them at any time between their importation and their clearance by customs or the person to whom goods have to be delivered. When goods are being entered for a private customs warehouse, the name, address and Identity of the approved Warehouse trader is required unless shown in Box 14 as the declarant. Names and addresses of persons declared as consignees on declarations of imported goods are liable to be disseminated and published as part of overseas trade data. Therefore it is important that consignee details are accurate. For bulk declarations when the consignee is declared at item level, deferred payment cannot be to the consignees account (such as only DAN prefix A is permitted unless the consignee is declared at header level) and payment can’t be secured by consignee (such as. method of payments U, V and X are not allowed if consignee is declared at item level). An import VAT certificate C79 will only be issued when the consignee EORI number is declared at the header level. In the absence of an import VAT certificate, a copy of the declaration will need to be kept as evidence of the importation. Enter the consignee’s identity. Read more about entering the consignee’s identity. Name and address Screen names EDI data elements Name, Street, City, PstCde and Ctry Header: CNSGE-NAME, CNSGE-STREET, CNSGE-CITY, CNSGE-POSTCODE, CNSGE-CNTRY Item: I-CNSGE-NAME, I-CNSGE-STREET, I-CNSGE-CITY, I-CNSGE- POSTCODE, I-CNSGE-CNTRY Box 14 - declarant/representative The declarant’s type of representation and, depending on the circumstances, their identity and name and address are to be provided. Type of representation Screen name EDI data element Rep DECLT-REP This field must always be completed. Enter one of the following codes: Code Representation 1 Trader completing own declaration, such as self-representation 2 Direct representation 3 Indirect representation Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules. Direct representation Where an agent is acting as a ‘direct’ representative, in the name and on behalf of another person - the ‘declarant’, the agent must hold (and be able to produce on customs request), written authority of their powers to act as the declarant’s representative. Failure to produce written authority will result in liability resting with the agent. Where an agent delegates the making of a declaration to a sub- agent and the sub-agent makes the declaration in a ‘direct’ capacity, in the name and on behalf of the first agent, the sub- agent must hold (and be able to produce on request to customs) written authority of their power to act. Failure to produce written authority will result in liability resting with the sub-agent. Indirect representation Where the declarant is acting as an ‘indirect’ representative in their own name, but on behalf of another person, both parties accept joint liability for all information provided. Where an agent delegates the making of a declaration to a sub- agent in an indirect capacity on behalf of the first agent, then the sub-agent becomes the customs debtor. The original agent ceases to be a customs debtor because they neither make the declaration nor have responsibility for performing the acts and formalities laid down by customs rules. If the type of representation has been entered as ‘1’ then no further details need be supplied. In all other cases enter the declarant’s identity. Identity Screen name EDI data element Id DECLT-TID Enter the declarant’s identity. Read about entering the declarant’s identity. Where a sub-agent, acting as a direct representative (DR), is completing a CFSP declaration (SFD, SDI, SDW) on behalf of a CFSP authorised trader (IR), the identity of the IR must be entered in box 14 and the sub-agent’s identity must be (entered in box 44 under AI statement ‘GEN46’)(see UK Trade Tariff: additional information codes for harmonised declarations). Name and address Screen name EDI data elements Name, Street, City, PstCde and Ctry DECLT-NAME, DECLT-STREET, DECLT-CITY, DECLT-POSTCODE, DECLT-CNTRY If the declarant’s identity has been entered, then the full name and address of the declarant must also be entered if either: • the country code is other than ‘GB’ • the identity is ‘GBPR’ • it is a paper declaration Further information on the completion of an Export declaration can be found at the link below. https://www.gov.uk/government/publications/uk-trade-tariff-exports/uk-trade-tariff-exports

You must be signed in to post in this forum.