CDSSG07030 - Step-By-Step Guide, Step 2 - Understanding CDS Declaration Data Elements: Identifying Transport Versus Goods Level Information

Data elements within the customs declaration or Customs Clearance Request (CCR) can be provided at two levels: 

• Consignment (transport) level.

This information that applies generally to the movement and applies equally to all goods items (unless the Declaration Completion Instructions explicitly permits otherwise) or

Consignment (transport) level information is referred to as Header Information

• At goods level. 

Goods level information is referred to as Item level.

This information applies only to a single goods item within the customs declaration or CCR

Where information is required at item level it must be repeated for each goods item it relates to.

Data Set Tables

Within the Declaration Category Data Sets Header level information is identified by code Y and Item Level information is identified by code X

SAD H Box No.	DE No.	DE Name	Symbol		Note
20	4/1	Delivery terms	D	Y	[16] [20a]
	4/2	Transport charges method of payment			NR
47	4/3	Calculation of taxes – Tax type	D	X	[18] [18c]

Declaration Completion Instructions

Within the appropriate Declaration Completion Instructions, for the type of movement being made, it will specify if certain exemptions from the general rules on Header versus Item apply.

For example, the Imports Declaration Completion Instructions states:

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

• Information must be entered at item level where it differs for even a single goods item

• It must be entered at item level where it would result in an incorrect duty calculation if only entered at header level, for example, a proportional reduction in air freight charges by gross weight.

However, please note that while D.E. 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.

Header Vs Item level Instructions

The guidance notes for each specific data element within the appropriate Declaration Completion Instructions, for the specific Movement Type being used, will specify if a data element is required to be declared at Header or Item level.  This is shown within the table at the start of each individual data element.

Where the data element does not state specific rules on when the information may be declared at header versus item level the generic rules will apply.

• Information may only be declared at header level where it applies equally to all goods
• Information must be declared at item level where it is different for even a single goods item.

Where a data element may be provided at header or item level, the Declaration Completion Instructions will also specify if there are specific rules that govern whether the information can be declared at header or item level in some instances. For example, DE 5/8:

D.E. 5/8 Country of Destination Code (Box 17(a): Country of Destination Code)

Declaration Categories	Field Format	No. of Occurrences at Header Level	No. of Occurrences at Item Level
H1, H2, H3, H4, H5, I1 C&F and I1 B&E	a2	1x	1x

• Where there are a number of items on a declaration but there is only one country of ultimate destination, this must be declared at header level only. No reference to the destination country should be made at item level.
• Where there are a number of items on the declaration and there is more than one ultimate country of destination, the ultimate country of destination must be declared at individual item level only, not at the header level. The ultimate country of destination must not be the same for all individual item level data.