Only the Warehousekeeper or the owner of the goods can defer the payment of the duty on removal from the warehouse. When completing the W5D/W6D you must also prefix the DAN with a letter coding to show which situation applies.
Prefix A - The DAN is that of the warehousekeeper who is not the proprietor of the goods.
Prefix B - The DAN is that of the proprietor but the warehousekeeper is enclosing a specific authority to use the DAN on this occasion.
If you submit a warrant using prefix B you need to send your authority to use this DAN to the NWPU each time you submit a warrant. You also need to list the Consecutive Reference Numbers (CRNs) and Warehouse ID for which you have authority to use the DAN.
Prefix C - The DAN is that of the proprietor but the warehousekeeper has a standing authority to use.
Prefix D - The declarant is both warehousekeeper and proprietor.
Your warrant will be rejected and returned to you if you use an incorrect DAN or DAN prefix.