Appendix 22B: Declaration Category Data Set B2
Updated 28 February 2025
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/appendix-22-declaration-category-data-sets-landing-page-and-introductory-text--2/appendix-22b-declaration-category-data-set-b2
The following table identifies the requirements for completion of the appropriate data elements on a B2 customs declaration.
| 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, for example Procedure Code, customs authorisations and so on. |
| X | Data element required at item level of the declaration. The information entered at item level is valid only for goods item concerned |
| Y | Data element required at header level of the declaration. The information entered at header level is valid for all declared items |
| DE No. | Data Element (DE) name | Symbol | Note | |
|---|---|---|---|---|
| 1/1 | Declaration type | A | Y | No Note |
| 1/2 | Additional Declaration type | A | Y | No Note |
| 1/6 | Goods item number | A | X | No Note |
| 1/7 | Specific circumstance indicator | D | Y | [53] [64] [65] |
| 1/8 | Signature/Authentication | D | Y | Only mandatory for a paper declaration |
| 1/9 | Total number of items | A | Y | No Note |
| 1/10 | Procedure | A | X | No Note |
| 1/11 | Additional Procedure | A | X | No Note |
| 2/1 | Simplified declaration/Previous documents | A | X, Y | No Note |
| 2/2 | Additional information | D | X, Y | [7] [10] |
| 2/3 | Documents produced, certificates and authorisations, additional references. | A | X | No Note |
| 2/4 | Reference number/UCR | C | X, Y | No Note |
| 2/5 | LRN | A | Y | No Note |
| 3/1 | Exporter | D | Y | [12t] [12u] |
| 3/2 | Exporter identification no | D | Y | [12x] |
| 3/9 | Consignee | D | X, Y | [12] |
| 3/10 | Consignee identification no | D | X, Y | [12h] |
| 3/17 | Declarant | C | Y | No Note |
| 3/18 | Declarant identification no | A | Y | No note |
| 3/19 | Representative | D | Y | [12] [12b] |
| 3/20 | Representative identification no | D | Y | [12b] |
| 3/21 | Representative status code | D | Y | [12c] |
| 3/31 | Carrier (depends on if being different from declarant) | D | Y | [12] [53] [65] [66] |
| 3/32 | Carrier identification no | D | Y | [12i] [53] [65] [66] |
| 3/37 | Additional supply chain actor(s) identification no | C | X, Y | No Note |
| 3/39 | Holder of the authorisation identification no | D | Y | [12f] |
| 4/2 | Transport charges method of payment | D | X, Y | [51] [53] [65] |
| 4/11 | Total amount invoiced | D | Y | [54] |
| 4/15 | Exchange rate | D | Y | [22] |
| 5/8 | Country of destination code | A | X, Y | No Note |
| 5/12 | Customs office of exit | A | Y | No Note |
| 5/14 | Country of dispatch/export code | A | Y | No Note |
| 5/15 | Country of origin code | D | X | [68] |
| 5/18 | Countries of routing codes | D | Y | [53] [65] [69] |
| 5/23 | Location of goods | A | Y | No Note |
| 5/26 | Customs office of presentation | D | Y | [30] |
| 5/27 | Supervising customs office | A | Y | No Note |
| 6/1 | Net mass (kg) | A | X | No Note |
| 6/2 | Supplementary units | D | X | [31a] |
| 6/5 | Gross mass (kg) | A | X, Y | No Note |
| 6/8 | Description of goods | A | X | No Note |
| 6/9 | Type of packages | A | X | No Note |
| 6/10 | Number of packages | A | X | No Note |
| 6/11 | Shipping marks | A | X | No Note |
| 6/12 | UN Dangerous Goods code | D | X | [31e] [53] [65] |
| 6/13 | CUS code | C | X | No Note |
| 6/14 | Commodity code — Combined Nomenclature code | A | X | No Note |
| 6/16 | Commodity code — TARIC additional code(s) | D | X | [31a] |
| 6/17 | Commodity code — National additional code(s) | D | X | [31a] [31f] |
| 6/18 | Total packages | A | Y | No Note |
| 7/2 | Container | A | Y | No Note |
| 7/4 | Mode of transport at the border | A | Y | No Note |
| 7/5 | Inland mode of transport | D | Y | [41a] |
| 7/7 | Identity of means of transport at departure | D | Y | [43] |
| 7/10 | Container identification number | D | X, Y | [43a] |
| 7/15 | Nationality of active means of transport crossing the border | D | Y | [46] |
| 7/18 | Seal number | D | Y | [53] [65] |
| 8/5 | Nature of transaction | A | X, Y | No Note |
| 8/6 | Statistical value | D | X | [31] [50a] |
Note — DE 4/10 Invoice currency is not declared as a separate data element however, a currency must always be declared against any monetary amount entered on the declaration.
DE 8/7 Writing-off functionality is included in DE 2/3.