Appendix 23A: Declaration Category Data Sets C21i
Updated 28 February 2025
© Crown copyright 2025
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The following table identifies the requirements for completion of the appropriate boxes on a C21i 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 for example, Procedure Code, Method of Payment and so on. |
| 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 |
| 1/8 | 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 |
| 2/6 | Deferred payment | D | Y | Only mandatory when deferment is used |
| 2/7 | Identification of warehouse | D | Y | [11b] |
| 3/1 | Exporter | D | Y | [12j] |
| 3/15 | Importer | D | Y | [12] [12k] [12r] |
| 3/16 | Importer identification no | D | Y | [12a] [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] |
| 3/39 | Holder of the authorisation identification no | D | Y | [12f] [12n] [12o] |
| 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 | [12p] |
| 4/3 | Calculation of taxes — Tax type | D | X | [18c] |
| 4/4 | Calculation of taxes — Tax base | D | X | [18a] [18c] |
| 4/6 | Calculation of taxes — Payable tax amount | D | X | [18c] |
| 4/7 | Calculation of taxes — Total | D | X | [18c] |
| 4/8 | Calculation of taxes — Method of payment | D | X | [18c] |
| 5/14 | Country of dispatch/export code | D | X, Y | [12k] |
| 5/15 | Country of origin code | D | X | [68] |
| 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] [12k] |
| 6/1 | Net mass (kg) | D | X | [12l] [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] |
| 6/14 | Commodity code — Combined Nomenclature code | D | X | [12k] [68a] |
| 7/2 | Container | D | Y | [12l] |
| 7/4 | Mode of transport at the border | D | Y | [12l] |
| 7/9 | Identity of means of transport on arrival | D | Y | [43] [12l] |
| 7/10 | Container identification number | D | X, Y | [43a] [12l] |
| 8/2 | Guarantee type | D | Y | [49a] [12k] |
| 8/3 | Guarantee reference | D | Y | [49a] [12k] |
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.