Guidance

Appendix 24A: Final Supplementary Declaration (FSD) Data Set

Updated 28 February 2025

The following table identifies the requirements for completion of the appropriate data elements on the Final Supplementary Declaration (FSD).

Symbol Symbols in the cells — Symbol description
A Mandatory — data 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. Final Supplementary Declaration etc.
X Data element required at the item level of the declaration of goods.
Y Data element required at the header level of the declaration of goods.
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 Not Required Not Required CDS user credentials replace signature
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 (AI) A X, Y [10]
2/4 Reference number/UCR C X, Y No Note
2/5 LRN A Y No Note
3/18 Declarant identification no A Y No Note
3/20 Representative identification no D Y [12b]
3/21 Representative status code D Y [12c]
5/23 Location of goods A Y No 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.

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