This text has force of law by virtue of Article 2(2) Commission Delegated Regulation (EU) 2015/2446, as amended by The Customs (Safety and Security Procedures) Regulations 2025.

Entry summary declarations

The completion of entry summary declarations consists of the following:

• mandatory fields (1 to 20) — which declarants must submit in all cases
• conditional fields (21 to 28) — which declarants must submit if consignments meet the conditional criteria
• optional fields (29 to 37) — which declarants can submit if they wish to do so

Entry summary declarations must be submitted into the Safety & Security GB system (S&S GB).

Mandatory fields

Number	Mandatory Fields	Condition	Level at which Data Element is required	Mode of transport
1.	Local Reference Number (LRN)	Mandatory	Header	All
2.	Consignor	Mandatory	Header and item	All
3.	Consignee	Mandatory	Header and item	All
4.	Country(ies) of routing	Mandatory	Header	All
5.	Person lodging the Summary Declaration	Mandatory	Header	All
6.	Mode of transport at the border	Mandatory	Header	All
7.	Identity of means of transport crossing the border	Mandatory (except for air which place IATA number in the Conveyance Reference Number)	Header and item	All (excluding air)
8.	Customs office of first entry	Mandatory	Header	All
9.	Expected date and time of arrival at customs office of first entry	Mandatory	Header	All
10.	Place of loading	Mandatory	Header and item	All
11.	Place of unloading	Mandatory	Header and item	All
12.	Goods description	Mandatory	Item	All
13.	Type of packages	Mandatory	Item	All
14.	Number of packages	Mandatory	Item	All
15.	Goods item number	Mandatory	Item	All
16.	Gross mass	Mandatory	Header and item	All
17.	Seal number	Mandatory	Header	All
18.	Transport document number or produced documents and certificates	Mandatory	Item	All
19.	Transport charges method of payment	Mandatory	Header and item	All
20.	Declaration date and time	Mandatory	Header	All

Conditional fields

Number	Conditional Fields	Condition	Level at which Data Element is required	Mode of transport
21.	Unique consignment reference (UCR) number or commercial reference number	This field must be provided by Fast Parcel Operators (FPOs). It is optional for other modes of transport.	Header and item	All
22.	Carrier	This field must be completed if the carrier is different from the person lodging the Entry Summary Declaration (ENS)	Header	All
23.	Notify party	This field must be provided where ‘Notify party’ details are available	Header and item	All
24.	Conveyance reference number	The conveyance reference number is not to be provided in the case of a consignment arriving using modal code 10 or 11 by sea. It also is not to be used for any road movements (modal code 3).	Header	Air, sea, rail
25.	Number of pieces	This field must be provided if pieces are unpackaged.	Item	All
26.	Container number	This field must be provided where containers or trailers are being moved. In particular, this must be provided for maritime containers, road and RoRo (accompanied and unaccompanied).	Item	All
27.	Shipping marks and numbers of packages	This field must be completed for all packaged goods and should include information and descriptions of packaging marks and numbers that will enable the identification of individual packages.	Item	All
28.	UN Dangerous Goods code	This field must be provided where the goods correspond to the description in the UN Dangerous Goods Code.	Item	All

Optional fields

Number	Optional Fields	Condition	Level at which Data Element is required	Mode of transport
29.	Commodity code	Optional	Item	All
30.	Total number of packages	Optional	Header	All
31.	Total number of Items	Optional	Header	All
32.	Other specific circumstances indicator	Optional	Header	All
33.	Special mentions	Optional	Item	All
34	Signature and authentication	Optional	Header	All
35.	Declaration place	Optional	Header	All
36.	Nationality of active means of transport crossing the border	Optional	Header and item	All
37.	Office of subsequent entry	Optional	Header	All

Exit summary declarations

The completion of exit summary declarations (EXS) consists of the following:

• mandatory fields (1 to 18) — which declarants must submit in all cases
• conditional fields (19 to 34) — which must be submitted if consignments meet the conditional criteria
• optional fields (35 to 36) — which declarants can submit if they wish to do so

Exit summary declarations must be submitted into the Customs Declaration Service (CDS). Depending on your type of movement, the exit summary declaration data can be included within a full customs export declaration, otherwise a standalone exit summary declaration is required.

Mandatory fields

Number	Mandatory Fields	Condition	Level at which Data Element is required	Mode of transport
1.	Declaration type	Mandatory	Header	All
2.	Goods item number	Mandatory	Item	All
3.	Total number of items	Mandatory	Header	All
4.	Procedure code(s)	Mandatory	Item	All
5.	Previous documents	Mandatory	Header and item	All
6.	Local Reference Number (LRN)	Mandatory	Header	All
7.	Location of goods	Mandatory	Header	All
8.	Exporter	Mandatory	Header	All
9.	Consignee	Mandatory	Header and item	All
10.	Country of destination code	Mandatory	Header and item	All
11.	Customs office of exit	Mandatory	Header	All
12.	Description of goods	Mandatory	Item	All
13.	Type of packages	Mandatory	Item	All
14.	Number of packages	Mandatory	Item	All
15.	Shipping marks	Mandatory	Item	All
16.	Mode of transport at the border	Mandatory	Header	All
17.	Identity of means of transport at departure	Mandatory	Header	All
18.	Seal number	Mandatory	Header	All

Conditional fields

Number	Conditional Fields	Condition	Level at which Data Element is required	Mode of transport
19.	Specific circumstance indicator	Only for express consignments	Header	All
20.	Signature or Authentication	Only required in a paper declaration	Header	All
21.	Additional information	This data element is required where an additional information statement is present	Header and item	All
22.	Documents produced, certificates and authorisations, additional references	This data element must be completed when an authorisation or document is required to release the goods from the border	Item	All
23.	Identification of warehouse	This information is required when goods are being removed from a customs warehouse or free zone	Header	All
24.	Consignor	This information is only required if the entity is different to that declared under the field of Exporter	Header and item	All
25.	Declarant	This information is not required should an EIDR be present	Header	All
26.	Representative	Only required if the representative is different from the declarant or the person lodging the EIDR	Header	All
27.	Carrier	Only required where the carrier is different to the declarant	Header	All
28.	Person presenting identification number in case of entry in declarants records (EIDR) pre-lodged declaration	Only required when goods are being released via EIDR	Header	All
29.	Country of origin code	This data element is required for goods subject to an electronic licence	Item	All
30.	Countries of routing codes	This data element is required for all consignments that are not express consignments. Express consignments must only provide the country code of the final destination	Header	All
31.	Net mass (kg)	This data element is required for goods subject to an electronic licence or when releasing part of a bulk consignment	Item	All
32.	UN Dangerous Goods code	This data element is only required where a UN dangerous goods code applies	Item	All
33.	Commodity code	This data element is only required for procedure codes where a document, licence or certificate has to be endorsed using the C21e customs clearance request	Item	All
34.	Container identification number	This data element is only required when goods are containerised	Header and item	All

Optional fields

Number	Optional Fields	Condition	Level at which Data Element is required	Mode of transport
35.	Reference number or UCR	Optional	Header and item	All
36.	Transport charges method of payment	Optional	Header and item	All