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Denmark·Toldstyrelsen

DMS users must move most Y-codes for the 12 September update

Toldstyrelsen keeps Y128 in its existing field and explains how to correct pre-lodged imports. Separate export guidance centralises closure requests and suspends automatic invalidation.

By Taxxa AI Oy · Published 4 September 2026

Tax

Import declarants using DMS must place Y-codes in data element 12 04 after the update scheduled for 12 September 2026Toldst, except Y128, the CBAM account-number code, which stays in data element 12 03Toldst. Toldstyrelsen says incorrectly placed codes will cause IM/A and IM/D declarations to fail after the changeToldst.

The change also affects declarations lodged beforehand. If an IM/D declaration contains the affected Y-codes in 12 03 and the goods are presented after the update, its GPR presentation message will failToldst. The authority says only that message is rejected: the declaration can be corrected and presented again, with amendments possible before or after submitting the GPR message. Businesses should therefore review outstanding pre-lodged declarations as well as their templates.

A separate export procedure announced on 27 August directs requests to close unfinished export declarations after release to Regulering@toldst.dkToldst. Applicants must attach alternative evidence of exit or evidence that the goods have not left the EUToldst. The authority warns of longer processing during the transition to this centralised procedure. It has suspended automatic invalidation of unfinished declarations after 150 days until further noticeToldst and says it will follow up all declarations already automatically invalidated; businesses need not contact it about those cases.

The latest DMS error log also records a distinct problem with export declarations already marked as exited. They cannot be invalidated and remain in that status. On contact, Toldstyrelsen records that a declaration should be invalidated; it will complete the invalidation when the system allows it. That workaround should not be confused with the suspension of automatic invalidation for unfinished declarations.

For transit declarations, the current instructions require either the principal’s EORI number or the principal’s name and address, rather than bothToldst. The log identifies a validation defect that currently allows all those fields together. Its September plans also retain unresolved import and export defects: changes to additions and deductions at declaration-header level may fail to recalculate customs debt, and B2 outward-processing declarations reject more than eight packages per goods item. The stated interim responses are to invalidate and resubmit the affected import declaration or move the additions and deductions to item level, and to split the B2 packages across items with no more than eight each. These fixes are described as expected at the update, not already completedToldst.

Separately, the import procedure-code list now includes 40 71 800 for simultaneous release for free circulation and consumption of diplomatic goods removed from a customs warehouse. The list places the first two digits in requested procedure, the next two in previous procedure and the last three in supplementary procedure.

The administrative basis is Toldstyrelsen’s DMS change and workaround instructions, its 27 August export-closure announcement and its import procedure-code list updated on 4 September 2026.

Review Y-code placement on pending imports before the scheduled update and use the stated export-closure and interim workaround procedures.

Sources

  1. Opdateringer, fejl og midlertidige arbejdsgange i DMS
  2. Ny procedure for at lukke uafsluttede eksportangivelser
  3. Procedurekoder DMS Import

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