The Destination Control Statement: How to Comply

A Destination Control Statement (DCS) is a short anti-diversion notice you put on the commercial invoice telling your buyer that the goods are export-controlled and cannot be re-shipped without U.S. government approval. It is required for most controlled exports under the Export Administration Regulations, and the exact wording is set by regulation — you do not write your own. Getting it on the right document, with the right text, is a small step that closes a real compliance gap.

What the DCS Does

The DCS is the U.S. government’s way of putting downstream parties on notice that an item is controlled. Once your goods leave the country, you lose physical control of where they go next. The statement makes clear, in writing on the paperwork that travels with the shipment, that the buyer cannot lawfully resell or transfer the items to another country or party without authorization. It is an “anti-diversion” tool, codified at 15 CFR 758.6.

The statement does not replace classification, screening, or licensing — it sits on top of them. You still have to know your ECCN, screen your parties, and confirm whether a license is required. The DCS simply communicates the control to everyone who handles the goods after you.

The Exact Required Text

Under the EAR, the destination control statement reads:

“These items are controlled by the U.S. Government and authorized for export only to the country of ultimate destination for use by the ultimate consignee or end-user(s) herein identified. They may not be resold, transferred, or otherwise disposed of, to any other country or to any person other than the authorized ultimate consignee or end-user(s), either in their original form or after being incorporated into other items, without first obtaining approval from the U.S. government or as otherwise authorized by U.S. law and regulations.”

Use this wording. Since a 2016 harmonization rule, a single DCS satisfies both the EAR and the State Department’s ITAR, so dual-use and defense exporters can rely on the same statement.

When You Must Include It

The DCS is not required on every shipment. The rule turns on classification and licensing.

In short, if your item carries an ECCN or moves under a license, include the statement. If it is EAR99, you generally do not need one. When you are unsure of the classification, resolve that first — the DCS requirement follows from it.

Where It Goes — and the ECCN Question

The DCS belongs on the commercial invoice. Since the 2016 rule, it no longer has to be repeated on the air waybill, bill of lading, or other shipping documents, which simplifies the paperwork considerably.

The statement itself does not need to spell out the ECCN. However, for certain controlled shipments — items moving under a license, “600 series” military-adjacent items, and 9x515 spacecraft items — the ECCN must appear on the commercial invoice. For other controlled items, you must provide the ECCN to the ultimate consignee or end user on request. The practical habit many exporters adopt is to include the ECCN on the invoice as a matter of course.

Building It Into Your Process

The DCS works best as a standard field in your export documentation rather than something added by hand each time. Companies that ship regularly write the requirement into their export compliance program: classification determines whether the statement is needed, the approved wording lives in an invoice template, and recordkeeping captures which shipments carried it. That way the statement is never forgotten on a controlled shipment and never cluttering an EAR99 one.

Frequently Asked Questions

Is the Destination Control Statement the same as an export license? No. A license is government authorization to export a controlled item. The DCS is a notice on your invoice telling the buyer the item is controlled and cannot be diverted. A licensed shipment needs both.

Can I reword the DCS to fit my company’s style? No. The text is prescribed by 15 CFR 758.6. Use it as written so it clearly satisfies the regulation.

Do I need a DCS for an EAR99 item? Generally no. The requirement applies to items with an ECCN or moving under a license, not to EAR99 goods.

Does one statement cover both EAR and ITAR shipments? Yes. Since the 2016 harmonization, a single destination control statement satisfies both regimes, so you do not need separate EAR and ITAR versions.

Need to know exactly what belongs on your export invoice? Reidel Law Firm prepares flat-fee Import/Export Compliance Memos that confirm your classification, licensing, and the documentation language each shipment needs — with direct access to the trade attorney handling your matter. Get a flat-fee compliance memo →