Customs document codes and references explained
Read each document entry as a type code, an identifying reference and, where required, a document status. Look up the code in HMRC’s document appendices, then ask your broker for the actual document or the basis for an exemption. Cambridge China Bridge can help gather the supplier paperwork.
Start with the document entries
Ask your broker for the completed declaration with its document entries visible for each goods item. HMRC uses data element 2/3 for supporting document codes. The document identifier must identify the particular document, authorisation, licence or certificate declared. Preserve the reference exactly when requesting the corresponding file.
This guide explains how to connect the declaration to the paperwork. For the underlying shipment checklist, see UK customs clearance documents. If you only have a clearance invoice or summary, start with obtaining your completed customs declaration.
Use HMRC’s instructions as a lookup
Open HMRC’s import declaration instructions and find the document entries in the references group. Use Appendix 5A to look up the document code and its completion instructions, and Appendix 5B to check the document status. Consult both the Union and National document lists when tracing unfamiliar codes.
Copy the code, identifier, status and any reason into your shipment checklist alongside the relevant goods item. Ask the broker to explain the applicable code instructions, including whether a status is required and which statuses are permitted. Read the code and status together before deciding which supporting file to request.
Trace the reference to the actual file
HMRC’s status guidance gives an invoice example using N935, the commercial sales invoice reference and status AC. For an entry like this, ask for the invoice bearing the declared reference. Compare its seller, buyer, goods, currency and value with your shipment records; a purchase order or payment receipt is not a substitute for that matching exercise.
For transport documents and certificates, use the code description to establish which document to request. Record the issuer and exact document reference rather than relying on a filename such as ‘shipping papers’ or ‘certificate’.
| Document sought | What to compare | What to ask if it does not match |
|---|---|---|
| Invoice | Declared reference, parties, goods, currency and value | Which invoice version was used, and why? |
| Transport document | Declared reference, carrier, shipment and packages | Does the entry refer to the carrier’s document or the forwarder’s document? |
| Certificate or licence | Declared reference, issuer, product scope and validity | Which goods does this document cover? |
Treat exemption statuses as claims
HMRC says XX or XW is a legal declaration that the goods are exempted from documentary controls. Evidence of eligibility for a waiver or exemption must be held and produced on demand. Do not treat such a status as a missing attachment that can simply be ignored.
Ask the broker to explain the exemption basis and identify the supporting records. File that explanation beside the document entry. A document status concerns the supporting document; check the shipment’s clearance position separately with the broker.
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Close gaps with a written reconciliation
Send the broker a list of unmatched entries, showing the goods item, code, exact reference, status and your question. Ask whether the difference comes from a revised invoice, a transport reference, a certificate scope issue or a declaration error. Keep the original paperwork and the broker’s explanation together.
If an entry needs correction, use checking and correcting an import declaration. Cambridge China Bridge’s staff in China can help request invoice versions and supplier documents so the broker has the material needed to resolve the discrepancy.
Frequently asked questions
Where are document codes on my customs entry?
Look for data element 2/3 in the completed declaration. Ask the broker to show the document entries against each goods item if your summary does not display them.
Is a document code the invoice number?
Read them separately: the code identifies the document type, while the identifier points to the particular document. Ask for the file carrying the declared reference.
What does XX or XW mean on a customs entry?
HMRC says these statuses declare exemption from documentary controls. Ask for the exemption basis and supporting records, rather than assuming a certificate has been supplied.
What if the customs reference does not match my invoice?
Send the exact entry reference and your invoice to the broker. Ask which version was declared and whether the paperwork or declaration needs correction. Keep the written explanation.