Guidance

Appendix 21C: Declaration Category Data Sets H3

Updated 9 January 2024

The following table identifies the requirements for completion of the appropriate boxes on an H3 customs declaration dependent on the individual declaration type.

Symbol Symbols in the cells – Symbol description
A Mandatory: data required by every Member State or data for 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. Procedure Code, Method of Payment etc.
X Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned
Y Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared items of goods
SAD Box No. Data Element (DE) No. 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 D Y Only mandatory for a paper declaration
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 D X, Y [7] Only AI Code RRS01 may be declared at Header level
44 2/3 Documents produced, certificates and authorisations, additional references. D X [7]
44 2/4 Reference number/UCR C X, Y
2/5 LRN A Y
48 2/6 Deferred payment D Y Only mandatory where deferment is used
49 2/7 Identification of warehouse D Y [11]
2 3/1 Exporter D X, Y [12]
2 3/2 Exporter identification no D X, Y [12g]
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 D Y [12t] [12u]
8 3/16 Importer identification no D Y [12a]
14 3/17 Declarant C Y
14 3/18 Declarant identification no A Y
14 3/19 Representative D Y [12] [12b]
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 C X, Y
3/38 Person submitting the additional ENS particulars identification no NR
3/39 Holder of the authorisation identification no D Y [12f]
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 D Y [16] [20a]
4/2 Transport charges method of payment NR
47 4/3 Calculation of taxes – Tax type D X [18] [18c]
47 4/4 Calculation of taxes – Tax base D X [18a]
47 4/5 Calculation of taxes – Tax rate NR
47 4/6 Calculation of taxes – Payable tax amount D X [18b]
47 4/7 Calculation of taxes – Total D X [18b]
47 4/8 Calculation of taxes – Method of payment D X [18]
45, 62-68 4/9 Additions and deductions D X, Y [16] [20] [20a] [31]
22 4/10 Invoice currency* NR
22 4/11 Total amount invoiced C Y
44 4/12 Internal currency unit NR
4/13 Valuation indicators NR
42 4/14 Item price/amount A X
23 4/15 Exchange rate D Y [22]
43 4/16 Valuation method A X
36 4/17 Preference A X
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 A X, Y
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 A X, Y
34 5/15 Country of origin code D X [28]
34 5/16 Country of preferential origin code D X [29]
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 D Y [29a]
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 D Y [30]
44 5/27 Supervising customs office A Y
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 D X [31a]
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) A X, Y
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 A X
31 6/9 Type of packages A X
31 6/10 Number of packages A X
31 6/11 Shipping marks A X
6/12 UN Dangerous Goods code NR
31 6/13 CUS code C X
33 6/14 Commodity code – Combined Nomenclature code A X
33 6/15 Commodity code – TARIC code A X
33 6/16 Commodity code – TARIC additional code(s) D X [31a]
33 6/17 Commodity code – National additional code(s) D X [31a]
6 6/18 Total packages A Y
6/19 Type of goods NR
7/1 Transhipments NR
19 7/2 Container A Y
7/3 Conveyance reference number NR
25 7/4 Mode of transport at the border A Y
26 7/5 Inland mode of transport D Y [41]
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 D Y [43]
31 7/10 Container identification number D X, Y [43a]
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 D Y [46]
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 D Y [49]
44, 52 8/3 Guarantee reference D Y [49]
8/4 Guarantee not valid in NR
24 8/5 Nature of transaction A X, Y
46 8/6 Statistical value D X [50]
44 8/7 Writing-off NR

*Note: DE 4/10 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.

For further information see the: