Discrepancy report, CWDI

State the reference number for the discrepancy. Each discrepancy must have a new, unique reference number.

State the date and time when the discrepancy arose. If you do not know the exact time the discrepancy arose, state the time when the discrepancy was discovered and the report was submitted. Use UTC time.

Indicate at which stage in the operational process the discrepancy was discovered using one of the following codes:

• DAA, Discrepancy upon arrival – if the discrepancy was discovered in connection with checking the goods upon arrival at the facility.
  
• DDS, Discrepancy during storage – if the discrepancy was discovered while the goods were stored at the facility (i.e., after the goods were checked upon arrival).
  

If you retain a customs representative to transmit the message, you must provide the following two details concerning the representative:

1. The representative’s identification number in the form of an EORI number
   
2. Code for representative’s status, to indicate the type of representation applied:
   1. Code 2 for a direct representative
   2. Code 3 for an indirect representative.

If you do not retain a customs representative, leave this section blank.

State the authorisation holder’s identification number in two steps:

1. Reference: the authorisation holder’s EORI number
   
2. Code for authorisation type: one of the following codes:
   1. CWP for a private customs warehouse
   2. CW1 for a public customs warehouse type 1
   3. CW2 for a public customs warehouse type 2

State the location of the goods. The storage location must be the customs warehouse, even if the discrepancy is discovered upon receipt of the goods and is suspected to have occurred before arrival. Even if the discrepancy concerns goods that have been temporarily removed, you must state the customs warehouse from which the goods were temporarily removed as the storage location.

You can only submit one discrepancy report per storage location. If you wish to report discrepancies that occurred at different facilities under the same authorisation, you must send separate messages for each facility.

Specify the storage location using the following four parameters:

1. Current location of goods code (as stated in the authorisation, consisting of three letters such as ABC)
   
2. Code for location type: Approved location B (as a customs warehouse is a type of approved location)
   
3. Code for identification method: Y (meaning identification is made via the authorisation)
   
4. Country code according to the code list in Tulltaxan (Taric). The code for Sweden is SE.

You can report multiple discrepancies in a single discrepancy report, provided that the discrepancies concern goods where the data provided so far is identical.

State the type of discrepancy using one of the following codes:

• SU for surplus
  
• DE for deficit/shortage
  
• OT for other

Assign a goods item number for each discrepancy in the report. For example, when reporting a surplus and another discrepancy in the same message, designate them as ‘goods item 1’ and ‘goods item 2’.

Please note that these goods items are not the same as the goods items in the original declaration for the customs warehousing procedure.

In the event of a shortage during storage, you must provide a reference in the form of an MRN to a basis of assessment.

The basis of assessment consists of a code LAGER declaration, an import declaration (IMDS) with code LAGER in the Additional information data element – code (12 02 008 000).

To facilitate the investigation, you can describe the discrepancy here by, for example, explaining how the discrepancy report is linked to entries in an inventory audit record.

State the data elements that deviate from the details in the customs declaration. Enter the data actually observed when the goods were checked, not the erroneous data submitted in the declaration.

You can only report a discrepancy if data was present in the original customs declaration. For example, if no commodity code was provided in the original declaration and you discover upon inspection that no commodity code is present, you should not report this as a discrepancy.

Fill in details regarding the following:

• Mass: state the gross mass:
  
  • for discrepancies upon arrival (DAA), state the actual gross mass that arrived at the warehouse,
    
  • for discrepancies during storage (DDS), state the discovered shortage/surplus.
    
• Description: provide a correct description of goods (even if it is identical to the customs declaration).
• Packaging: state the type of packaging.
• Number of packages: state the number of packages (for bulk goods or unpackaged goods, leave this field blank):
  
  • for discrepancies upon arrival (DAA), state the actual quantity/number of items that arrived at the warehouse,
    
  • for discrepancies during storage (DDS), state the discovered shortage/surplus.
    
• Marks and numbers of packages: state the marks of the goods (even if identical to the customs declaration). For bulk goods or unpackaged goods, leave this field blank.
• CUS code: state the CUS code of the goods.
• Commodity code: state the commodity code of the goods.
• Referencing goods item:
  
  • for each goods item in the discrepancy report, create a goods item identification referencing the relevant goods item in the customs declaration. Read more under “Previous document”. This detail may be omitted for discrepancies during storage (DDS), but must be included in the records.

Enter the location of goods code from the authorisation to identify the storage facility where the goods were stored.

The location of goods code must refer to the customs warehouse even if the discrepancy was discovered upon receipt and is suspected to have occurred before arrival. Even if the discrepancy concerns goods that have been temporarily removed, specify the customs warehouse from which the goods were temporarily removed as the storage location.

Reference previous documents here, such as the consignment's MRN.

Provide the reference in three steps:

1. Document category: Code Z (indicates “previous document”)
   
2. MRN of the consignment
   
3. Document type: Code MRN (as the previous document is a declaration).