Data Element Completion Rules
Updated 28 September 2024
© Crown copyright 2024
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-export-declaration-completion-guide/data-element-completion-rules
Where information may be entered at Header or Item level:
- It may only be entered at header level where it applies equally to every goods item. This restriction does not apply to Data Element (DE) DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations.
- Information must be entered at item level where it differs for even a single goods item.
However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.
The Accept Date (tax point date for Simplified Declaration Procedure (Regular Use – SDP) and Entry in Declarant’s Records (EIDR)) Supplementary Declarations (Additional Declaration Types Y or Z in DE 1/2) should be declared as part of the XML message schema. It does not have a specific data element.
This Declaration Completion Guide identifies certain data elements as being required on a combined EXS and pre-departure declaration.
These data elements are not required when a waiver from the obligation to lodge a pre-departure declaration is claimed under Article 245 of Commission Delegated Regulation 2015/2446 or when a supplementary declaration is being used.