Guidance

Appendix 23C: Declaration Category Data Sets C21e

Updated 28 February 2025

The following table identifies the requirements for completion of the appropriate data elements (DE) on a C21e Customs Clearance Request (CCR).

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 Clearance Request (CCR) scenario e.g. Procedure Code, licencing requirements etc.
X Data element required at item level of the clearance request. The information entered at item level is valid only for the goods item concerned
Y Data element required at header level of the clearance request. 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 [56] [64]
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] [7a] [10]
2/3 Documents produced, certificates and authorisations, additional references. D X [7] [7b]
2/4 Reference number/UCR C X, Y No Note
2/5 LRN A Y No Note
2/7 Identification of warehouse D Y [11c]
3/1 Exporter D Y [12] [12k] [12r]
3/2 Exporter identification no D Y [12g]
3/7 Consignor D X, Y [12] [12d] [56]
3/8 Consignor identification no D X, Y [12d] [56]
3/9 Consignee D X, Y [12k]
3/18 Declarant identification no D Y [12m]
3/20 Representative identification no D Y [12b] [12l]
3/21 Representative status code D Y [12c] [12l]
3/31 Carrier D Y [12] [56] [66]
3/32 Carrier identification no D Y [12i] [56] [66]
3/39 Holder of the authorisation identification no D Y [12f] [12k]
3/41 Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no D Y [18d]
4/2 Transport charges method of payment D X, Y [51] [56]
5/8 Country of destination code D X, Y [12l]
5/12 Customs office of exit D Y [12l]
5/15 Country of origin code D X [68]
5/18 Countries of routing codes D Y [56] [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 [12k] [31]
6/1 Net mass (kg) D X [12o] [31b] [68]
6/8 Description of goods D X [12l]
6/9 Type of packages D X [12l]
6/10 Number of packages D X [12l]
6/11 Shipping marks D X [12l]
6/12 UN Dangerous Goods code D X [12l] [31e] [56]
6/14 Commodity code – Combined Nomenclature code D X [12k] [18e]
7/2 Container D Y [12l]
7/4 Mode of transport at the border D Y [12l]
7/7 Identity of means of transport at departure D Y [12l] [43]
7/10 Container identification number D X, Y [12l] [43a]
7/18 Seal number D Y [56]
8/2 Guarantee type D Y [31]
8/3 Guarantee reference D Y [31]

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 customs clearance request.

DE 8/7 Writing-off functionality is included in DE 2/3.

For an explanation of each note in the table see the Declaration Category Data Sets Reading Notes.

For further information see the: