Guidance

Appendix 22D: Declaration Category Data Set C1 C&F

Updated 28 February 2025

The following table identifies the requirements for completion of the appropriate data elements on a C1 C&F simplified declaration (regular use).

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 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
Data Element (DE) Number 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 [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] [46b]
2/3 Documents produced, certificates and authorisations, additional references. A X NoNote
2/4 Reference number/UCR C X, Y No Note
2/5 LRN A Y No Note
2/7 Identification of warehouse D Y [11] [11a]
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 D Y [12] [65] [66]
3/32 Carrier identification no D Y [12i] [65] [66]
3/37 Additional supply chain actor(s) identification no C X, Y No Note
3/39 Holder of the authorisation identification no A Y No Note
3/40 Additional fiscal references identification no D X, Y [67] [67a]
4/2 Transport charges method of payment D X, Y [51] [65]
5/8 Country of destination code A X, Y No Note
5/12 Customs office of exit A Y No Note
5/15 Country of origin code D X [46b] [68]
5/18 Countries of routing codes D Y [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 D Y [31]
6/1 Net mass (kg) D X [46b] [68]
6/2 Supplementary units D X [68]
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] [65]
6/13 CUS code C X No Note
6/14 Commodity code — Combined Nomenclature code D X [46b] [68] [31][71]
6/16 Commodity code — TARIC additional code(s) D X [5] [31] [31a] [46b] [71]
6/17 Commodity code — National additional code(s) D X [31] [31a] [31g] [46b] [67a]
7/2 Container A Y No Note
7/4 Mode of transport at the border A Y No Note
7/10 Container identification number D X, Y [43a]
7/18 Seal number D Y [65]
8/2 Guarantee type D Y [70]
8/3 Guarantee reference D Y [70]

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.