Guidance
Appendix 21C: Declaration Category Data Sets H3
Updated 9 January 2024
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21c-declaration-category-data-sets-h3
The following table identifies the requirements for completion of the appropriate boxes on an H3 customs declaration dependent on the individual declaration type.
| Symbol | Symbols in the cells – Symbol description |
|---|---|
| A | Mandatory: data required by every Member State or data for which the UK has opted to mandate as always required |
| C | Optional for economic operators: data that economic operators may decide to supply |
| D | Dependant on Customs declaration scenario e.g. Procedure Code, Method of Payment etc. |
| X | Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned |
| Y | Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared items of goods |
| SAD Box No. | Data Element (DE) No. | DE name | Symbol | Note | |
|---|---|---|---|---|---|
| 1 | 1/1 | Declaration type | A | Y | — |
| 1 | 1/2 | Additional Declaration type | A | Y | — |
| — | 1/3 | Transit Declaration/Proof of customs status type | — | — | Not Required |
| — | 1/4 | Forms | — | — | NR |
| — | 1/5 | Loading lists | — | — | NR |
| 32 | 1/6 | Goods item number | A | X | — |
| — | 1/7 | Specific circumstance indicator | — | — | NR |
| 54 | 1/8 | Signature/Authentication | D | Y | Only mandatory for a paper declaration |
| 5 | 1/9 | Total number of items | A | Y | — |
| 37 | 1/10 | Procedure | A | X | — |
| 37 | 1/11 | Additional Procedure | A | X | — |
| 40 | 2/1 | Simplified declaration/Previous documents | A | X, Y | — |
| 44 | 2/2 | Additional information | D | X, Y | [7] Only AI Code RRS01 may be declared at Header level |
| 44 | 2/3 | Documents produced, certificates and authorisations, additional references. | D | X | [7] |
| 44 | 2/4 | Reference number/UCR | C | X, Y | — |
| — | 2/5 | LRN | A | Y | — |
| 48 | 2/6 | Deferred payment | D | Y | Only mandatory where deferment is used |
| 49 | 2/7 | Identification of warehouse | D | Y | [11] |
| 2 | 3/1 | Exporter | D | X, Y | [12] |
| 2 | 3/2 | Exporter identification no | D | X, Y | [12g] |
| — | 3/3 | Consignor – Master level transport contract | — | — | NR |
| — | 3/4 | Consignor identification no – Master level transport contract | — | — | NR |
| — | 3/5 | Consignor – House level transport contract | — | — | NR |
| — | 3/6 | Consignor identification no – House level transport contract | — | — | NR |
| 2 | 3/7 | Consignor | — | — | NR |
| 2 | 3/8 | Consignor identification no | — | — | NR |
| 8 | 3/9 | Consignee | — | — | NR |
| 8 | 3/10 | Consignee identification no | — | — | NR |
| — | 3/11 | Consignee – Master level transport contract | — | — | NR |
| — | 3/12 | Consignee identification no – Master level transport contract | — | — | NR |
| — | 3/13 | Consignee – House level transport contract | — | — | NR |
| — | 3/14 | Consignee identification no – House level transport contract | — | — | NR |
| 8 | 3/15 | Importer | D | Y | [12t] [12u] |
| 8 | 3/16 | Importer identification no | D | Y | [12a] |
| 14 | 3/17 | Declarant | C | Y | — |
| 14 | 3/18 | Declarant identification no | A | Y | — |
| 14 | 3/19 | Representative | D | Y | [12] [12b] |
| 14 | 3/20 | Representative identification no | D | Y | [12b] |
| 14 | 3/21 | Representative status code | D | Y | [12c] |
| — | 3/22 | Holder of the transit procedure | — | — | NR |
| — | 3/23 | Holder of the transit procedure identification no | — | — | NR |
| 2 | 3/24 | Seller | — | — | NR |
| 2 | 3/25 | Seller identification no | — | — | NR |
| 8 | 3/26 | Buyer | — | — | NR |
| 8 | 3/27 | Buyer identification no | — | — | NR |
| — | 3/28 | Person notifying the arrival identification no | — | — | NR |
| — | 3/29 | Person notifying the diversion identification no | — | — | NR |
| — | 3/30 | Person presenting the goods to customs identification no | — | — | NR |
| — | 3/31 | Carrier | — | — | NR |
| — | 3/32 | Carrier identification no | — | — | NR |
| — | 3/33 | Notify party – Master level transport contract | — | — | NR |
| — | 3/34 | Notify party identification no – Master level transport contract | — | — | NR |
| — | 3/35 | Notify party – House level transport contract | — | — | NR |
| — | 3/36 | Notify party identification no – House level transport contract | — | — | NR |
| — | 3/37 | Additional supply chain actor(s) identification no | C | X, Y | — |
| — | 3/38 | Person submitting the additional ENS particulars identification no | — | — | NR |
| — | 3/39 | Holder of the authorisation identification no | D | Y | [12f] |
| — | 3/40 | Additional fiscal references identification no | — | — | NR |
| — | 3/41 | Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no | — | — | NR |
| — | 3/42 | Person lodging the customs goods manifest identification no | — | — | NR |
| — | 3/43 | Person requesting a proof of the customs status of Union goods identification no | — | — | NR |
| — | 3/44 | Person notifying the arrival of goods following movement under temporary storage identification no | — | — | NR |
| 20 | 4/1 | Delivery terms | D | Y | [16] [20a] |
| — | 4/2 | Transport charges method of payment | — | — | NR |
| 47 | 4/3 | Calculation of taxes – Tax type | D | X | [18] [18c] |
| 47 | 4/4 | Calculation of taxes – Tax base | D | X | [18a] |
| 47 | 4/5 | Calculation of taxes – Tax rate | — | — | NR |
| 47 | 4/6 | Calculation of taxes – Payable tax amount | D | X | [18b] |
| 47 | 4/7 | Calculation of taxes – Total | D | X | [18b] |
| 47 | 4/8 | Calculation of taxes – Method of payment | D | X | [18] |
| 45, 62-68 | 4/9 | Additions and deductions | D | X, Y | [16] [20] [20a] [31] |
| 22 | 4/10 | Invoice currency* | — | — | NR |
| 22 | 4/11 | Total amount invoiced | C | Y | — |
| 44 | 4/12 | Internal currency unit | — | — | NR |
| — | 4/13 | Valuation indicators | — | — | NR |
| 42 | 4/14 | Item price/amount | A | X | — |
| 23 | 4/15 | Exchange rate | D | Y | [22] |
| 43 | 4/16 | Valuation method | A | X | — |
| 36 | 4/17 | Preference | A | X | — |
| — | 4/18 | Postal value | — | — | NR |
| — | 4/19 | Postal charges | — | — | NR |
| — | 5/1 | Estimated date and time of arrival at first place of arrival in the Customs territory of the Union | — | — | NR |
| — | 5/2 | Estimated date and time of arrival at the port of unloading | — | — | NR |
| — | 5/3 | Actual date and time of arrival in the Customs territory of the Union | — | — | NR |
| — | 5/4 | Declaration date | — | — | NR |
| — | 5/5 | Declaration place | — | — | NR |
| — | 5/6 | Office of destination (and country) | — | — | NR |
| — | 5/7 | Intended offices of transit (and country) | — | — | NR |
| 17 | 5/8 | Country of destination code | A | X, Y | — |
| — | 5/9 | Region of destination code | — | — | NR |
| — | 5/10 | Place of delivery code – Master level transport contract | — | — | NR |
| — | 5/11 | Place of delivery code – House level transport contract | — | — | NR |
| 29 | 5/12 | Customs office of exit | — | — | NR |
| — | 5/13 | Subsequent customs office(-s) of entry | — | — | NR |
| 15 | 5/14 | Country of dispatch/export code | A | X, Y | — |
| 34 | 5/15 | Country of origin code | D | X | [28] |
| 34 | 5/16 | Country of preferential origin code | D | X | [29] |
| — | 5/17 | Region of origin code | — | — | NR |
| — | 5/18 | Countries of routing codes | — | — | NR |
| — | 5/19 | Countries of routing of means of transport codes | — | — | NR |
| — | 5/20 | Countries of routing of the consignment codes | — | — | NR |
| 27, 61 | 5/21 | Place of loading | D | Y | [29a] |
| — | 5/22 | Place of unloading | — | — | NR |
| 30 | 5/23 | Location of goods | A | Y | — |
| — | 5/24 | Customs office of first entry code | — | — | NR |
| — | 5/25 | Actual customs office of first entry code | — | — | NR |
| — | 5/26 | Customs office of presentation | D | Y | [30] |
| 44 | 5/27 | Supervising customs office | A | Y | — |
| — | 5/28 | Requested validity of the proof | — | — | NR |
| — | 5/29 | Date of presentation of the goods | — | — | NR |
| — | 5/30 | Place of acceptance | — | — | NR |
| 38 | 6/1 | Net mass (kg) | — | — | NR |
| 41 | 6/2 | Supplementary units | D | X | [31a] |
| — | 6/3 | Gross mass (kg) – Master level transport contract | — | — | NR |
| — | 6/4 | Gross mass (kg) – House level transport contract | — | — | NR |
| 35 | 6/5 | Gross mass (kg) | A | X, Y | — |
| — | 6/6 | Description of goods – Master level transport contract | — | — | NR |
| — | 6/7 | Description of goods – House level transport contract | — | — | NR |
| 31 | 6/8 | Description of goods | A | X | — |
| 31 | 6/9 | Type of packages | A | X | — |
| 31 | 6/10 | Number of packages | A | X | — |
| 31 | 6/11 | Shipping marks | A | X | — |
| — | 6/12 | UN Dangerous Goods code | — | — | NR |
| 31 | 6/13 | CUS code | C | X | — |
| 33 | 6/14 | Commodity code – Combined Nomenclature code | A | X | — |
| 33 | 6/15 | Commodity code – TARIC code | A | X | — |
| 33 | 6/16 | Commodity code – TARIC additional code(s) | D | X | [31a] |
| 33 | 6/17 | Commodity code – National additional code(s) | D | X | [31a] |
| 6 | 6/18 | Total packages | A | Y | — |
| — | 6/19 | Type of goods | — | — | NR |
| — | 7/1 | Transhipments | — | — | NR |
| 19 | 7/2 | Container | A | Y | — |
| — | 7/3 | Conveyance reference number | — | — | NR |
| 25 | 7/4 | Mode of transport at the border | A | Y | — |
| 26 | 7/5 | Inland mode of transport | D | Y | [41] |
| — | 7/6 | Identification of actual means of transport crossing the border | — | — | NR |
| 18 | 7/7 | Identity of means of transport at departure | — | — | NR |
| — | 7/8 | Nationality of means of transport at departure | — | — | NR |
| 18 | 7/9 | Identity of means of transport on arrival | D | Y | [43] |
| 31 | 7/10 | Container identification number | D | X, Y | [43a] |
| — | 7/11 | Container size and type | — | — | NR |
| — | 7/12 | Container packed status | — | — | NR |
| — | 7/13 | Equipment supplier type | — | — | NR |
| 21 | 7/14 | Identity of active means of transport crossing the border | — | — | NR |
| 21 | 7/15 | Nationality of active means of transport crossing the border | D | Y | [46] |
| — | 7/16 | Identity of passive means of transport crossing the border | — | — | NR |
| — | 7/17 | Nationality of passive means of transport crossing the border | — | — | NR |
| — | 7/18 | Seal number | — | — | NR |
| — | 7/19 | Other incidents during carriage | — | — | NR |
| — | 7/20 | Receptacle identification number | — | — | NR |
| 39 | 8/1 | Quota Order Number | — | — | NR |
| 44, 52 | 8/2 | Guarantee type | D | Y | [49] |
| 44, 52 | 8/3 | Guarantee reference | D | Y | [49] |
| — | 8/4 | Guarantee not valid in | — | — | NR |
| 24 | 8/5 | Nature of transaction | A | X, Y | — |
| 46 | 8/6 | Statistical value | D | X | [50] |
| 44 | 8/7 | Writing-off | — | — | NR |
*Note: DE 4/10 is not declared as a separate data element however, a currency must always be declared against any monetary amount entered on the declaration.
For an explanation of each note in the table see the Declaration Category Data Sets Reading Notes.
For further information see the: