DE 3/27 Buyer
For H1 declarations only:
The Buyer details are only required where the Buyer is a different party to the importer declared in DE 3/15 or 3/16.
Where the Buyer is a different party to the Importer and holds a recognised GB, EU or XI EORI number, enter the Buyer’s EORI number in DE 3/27.
Where a valid GB, EU or XI EORI number is declared in DE 3/27, then DE 3/26 should not be completed.
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