Guidance
Appendix 22C: Declaration Category Data Set B4
Updated 7 March 2024
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/publications/appendix-22-declaration-category-data-sets-landing-page-and-introductory-text--2/appendix-22c-declaration-category-data-set-b4
Known error workarounds may apply to this area of the instructions.
The following table identifies the requirements for completion of the appropriate data elements on a B4 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 e.g. Procedure Code, customs authorisations etc. |
| X | Data element required at item level of the declaration. The information entered at item level is valid only for the 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 |
| SAD Box No. | DE No. | Data Element (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 | — | — | NR |
| 49 | 2/7 | Identification of warehouse | D | Y | [11] [11a] |
| 2 | 3/1 | Exporter | D | Y | [12t] [12u] |
| 2 | 3/2 | Exporter identification no | D | Y | [12x] |
| — | 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 | D | X, Y | [12] |
| 8 | 3/10 | Consignee identification no | D | X, Y | [12h] |
| — | 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 | — | — | NR |
| 8 | 3/16 | Importer identification no | — | — | NR |
| 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 | D | X, Y | [67] [67a] |
| — | 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 | — | — | NR |
| — | 4/2 | Transport charges method of payment | — | — | NR |
| 47 | 4/3 | Calculation of taxes – Tax type | — | — | NR |
| 47 | 4/4 | Calculation of taxes – Tax base | — | — | NR |
| 47 | 4/5 | Calculation of taxes – Tax rate | — | — | NR |
| 47 | 4/6 | Calculation of taxes – Payable tax amount | — | — | NR |
| 47 | 4/7 | Calculation of taxes – Total | — | — | NR |
| 47 | 4/8 | Calculation of taxes – Method of payment | — | — | NR |
| 45, 62-68 | 4/9 | Additions and deductions | — | — | NR |
| 22 | 4/10 | Invoice currency* | — | — | NR |
| 22 | 4/11 | Total amount invoiced | D | Y | [54] |
| 44 | 4/12 | Internal currency unit | — | — | NR |
| — | 4/13 | Valuation indicators | — | — | NR |
| 42 | 4/14 | Item price/amount | — | — | NR |
| 23 | 4/15 | Exchange rate | D | Y | [22] |
| 43 | 4/16 | Valuation method | — | — | NR |
| 36 | 4/17 | Preference | — | — | NR |
| — | 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 | A | Y | — |
| — | 5/13 | Subsequent customs office(-s) of entry | — | — | NR |
| 15 | 5/14 | Country of dispatch/export code | A | Y | — |
| 34 | 5/15 | Country of origin code | D | X | [68] |
| 34 | 5/16 | Country of preferential origin code | — | — | NR |
| — | 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 | — | — | NR |
| — | 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 | D | Y | [31] |
| — | 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) | D | X | [32] |
| 41 | 6/2 | Supplementary units | D | X | [31a] [32] |
| — | 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) | C | 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 | C | 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 | — | — | NR |
| 33 | 6/16 | Commodity code – TARIC additional code(s) | — | — | NR |
| 33 | 6/17 | Commodity code – National additional code(s) | D | X | [31a] [31f] [67a] |
| 6 | 6/18 | Total packages | — | — | NR |
| — | 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 | — | — | NR |
| — | 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 | — | — | NR |
| 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 | — | — | NR |
| — | 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 | [70] |
| 44. 52 | 8/3 | Guarantee reference | D | Y | [70] |
| — | 8/4 | Guarantee not valid in | — | — | NR |
| 24 | 8/5 | Nature of transaction | D | X, Y | [32] |
| 46 | 8/6 | Statistical value | D | X | [31] [50a] [50b] |
| 44 | 8/7 | Writing-off | — | — | Combined with DE 2/3 |
*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