AGGREGATION · PARTY IDENTIFICATION · HMRC SOURCE RECORD
HMRC updated CDS aggregation guidance for EU EORIs in specified data elements
HMRC's 1 July update says Data Element 2/1 was changed to reflect that EU EORIs can be declared in certain data elements from 4 July 2026.
Supplementary-declaration mappings that previously assumed only GB or XI identifiers may reject or mishandle an eligible EU EORI path.
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The impact notes below are bounded operator prompts. Follow the linked HMRC instruction for the exact condition.
| STAGE | WHAT MAY CHANGE | NEXT CHECK |
|---|---|---|
| PARTY IDENTIFICATION | Specified aggregated-declaration references can now include an EU EORI from the stated effective date. | Verify the exact eligible data element and identifier format in the current HMRC instruction. |
| SUPPLEMENTARY DECLARATIONS | Aggregation templates and validation paths may need a dated EU-EORI case. | Add a source-backed EU-EORI test case without broadening unrelated EORI acceptance. |
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- PUBLISHER
- HM Revenue & Customs
- SOURCE LOCATOR
- Updates to this page: 1 July 2026; Data Element 2/1
- SOURCE UPDATED
- 30 June 2026 at 23:15 UTC
- RESPONSE
- 36,759 BYTES · application/json
- SHA-256
6d2a386563e9a6fe5c2e80ab18aac3ade34a291d0d35e68a18dbee8e0aeb9f5f- LICENCE
- Open Government Licence v3.0
Review label: source checked by the named Declarix verification agent codex-radar-source-verifier and owner-authorized for a narrow primary-source fact. This is not labelled as human customs interpretation; broader conclusions stay outside this record.
What changed in this record.
- CREATED
Source-backed record created as a gated draft.
- UPDATED
Exact response re-observed; narrow source fact cleared for publication.