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Details and reference numbers to be provided in the national tax border declaration 

The following details and reference numbers must be provided in the national tax border declaration:

  • Language code – Can be chosen if you wish to receive the decisions in another language
  • LRN, trader reference number – Mandatory, the declarant’s own freeform reference number
  • Declaration type (=CO) – Mandatory, filled in automatically by the service
  • Customs procedure code (=40xx) – Mandatory, filled in automatically by the service
  • Additional procedure code (=615) – Mandatory, filled in automatically by the service
  • Previous document: type and identifier – Optional, can be used for postal consignments
  • Additional information code and possible description – Optional Provide FITPA, “Import across the national tax border, the data is based on estimates”, if you are providing the amount invoiced or to be invoiced as an estimate.
  • Additional document: type and identifier – Invoice or other document, which can be connected to the importer’s records and to the goods delivery as well as to the amount paid or payable for the goods. Only attach an additional document to the declaration if Customs requests it.
  • Arrival date (tax determination date) – Mandatory When a one-stage declaration is pre-lodged, the estimated arrival date is provided. When lodging a one-stage declaration after the arrival of the goods or a periodic declaration, provide the date when the declaration is lodged. As for two-stage declarations, the actual tax determination month is provided using the additional information code FIXXX.
  • Contact person: name, email address and phone number – Mandatory, contact information of the person lodging the declaration
  • Exporter: name and address – Mandatory Provide the trader who sells or dispatches the goods
  • Importer: EORI number – Mandatory Provide the party responsible for import VAT.  Please note that the consignee is not provided in the declaration, even if it was other than importer. 
  • Representative: type of representation and EORI number – Is provided if the importer has authorised a representative
  • Warehouse: type and ID number – Optional. When the arrival ID of the transport company is entered when selecting the declaration type, and the carrier has an IT interface with Customs, the service fills in the warehouse details automatically.
  • Total amount invoiced and invoice currency – Mandatory. If the importer is registered for VAT, the detail is provided at declaration header level. If the importer isn’t registered for VAT, the detail is provided at goods item level.
  • Periodic declaration: Additional information code FITIJ. As the description, provide the period that the declaration concerns (mm/yyyy). 

Please note that the commodity code or goods description is not required in the declaration. 

Reference numbers

Various reference numbers:

  • Reference number of the additional document
    • It must be possible to connect it to the importers records as well as to the goods delivery and to the amount invoiced or to be invoiced.
  • Trader reference number LRN (‘Local Reference Number’)
    • Unique reference number for the declaration provided by the declarant.
  • Customs’ reference number MRN (‘Master Reference Number’)
    • Customs’ reference number for the declaration, which is generated by the Customs Clearance Service when the declaration is received for processing in the service. Replaces the customs clearance number that Customs previously issued in customs clearance decisions.

If there is no additional document or the document doesn’t have a reference number, the presentation notification date provided by the transport company can also be used as the reference number.