Guidance

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

Updated 9 January 2024

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.
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 NR CDS user credentials replace signature
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 (AI) A X, Y Only AI Code RRS01 may be declared at Header level
44 2/3 Documents produced, certificates and authorisations, additional references. NR
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 NR
2 3/1 Exporter NR
2 3/2 Exporter identification no NR
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 NR
8 3/10 Consignee identification no NR
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 NR
14 3/18 Declarant identification no A Y
14 3/19 Representative NR
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 NR
3/38 Person submitting the additional ENS particulars identification no NR
3/39 Holder of the authorisation identification no NR
3/40 Additional fiscal references identification no NR
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 NR
44 4/12 Internal currency unit NR
4/13 Valuation indicators NR
42 4/14 Item price/amount NR
23 4/15 Exchange rate NR
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 NR
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 NR
5/13 Subsequent customs office(-s) of entry NR
15 5/14 Country of dispatch/export code NR
34 5/15 Country of origin code NR
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 NR
44 5/27 Supervising customs office NR
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) NR
41 6/2 Supplementary units NR
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) NR
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 NR
31 6/9 Type of packages NR
31 6/10 Number of packages NR
31 6/11 Shipping marks NR
6/12 UN Dangerous Goods code NR
31 6/13 CUS code NR
33 6/14 Commodity code – Combined Nomenclature code NR
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) NR
6 6/18 Total packages NR
6/19 Type of goods NR
7/1 Transhipments NR
19 7/2 Container NR
7/3 Conveyance reference number NR
25 7/4 Mode of transport at the border NR
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 NR
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 NR
44. 52 8/3 Guarantee reference NR
8/4 Guarantee not valid in NR
24 8/5 Nature of transaction NR
46 8/6 Statistical value NR
44 8/7 Writing-off NR

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