Guidance

Appendix 23 Exports: Declaration Category Data Sets

This appendix provides a detailed breakdown of the specific data elements needed for each declaration category.

• From: HM Revenue & Customs
• Published: 23 October 2019
• Last updated: 8 July 2025
  Show all updates

  1. 8 July 2025

     Appendix 23 Exports: Declaration Category Data Sets Landing Page and Introductory Text has been updated to remove references to the Customs Handling of Import and Export Freight (CHIEF) system as the service is no longer active. Notes regarding previously deleted table content have also been removed.

  2. 28 February 2025

     Data Set tables have been standardised.

  3. 9 January 2024

     Blank table cells throughout the collection have been filled with em-dashes (—) to meet accessibility standards. Technical content remains unchanged.

  4. 4 March 2022

     'Appendix 23C' has been updated with amendments at DE 2/2 and 6/1 and 'Appendix 23D' has been updated with amendments at DE 2/2.

  5. 27 August 2021

     Appendix 23D has been updated to remove an unnecessary reading note reference for DE 2/3.

  6. 10 February 2021

     Note 46d has been added to the 'Declaration Category Data Sets Reading Notes' attachment.

  7. 23 October 2019

     First published.

Documents

Appendix 23 Exports: Declaration Category Data Sets Landing Page and Introductory Text

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Reading notes for Declaration Category Data Sets: CDS Declaration and Customs Clearance Request Instructions

https://www.gov.uk/guidance/declaration-category-data-sets-reading-notes-for-the-cds-uk-trade-tariff-volume-3

Appendix 23C: Declaration Category Data Sets C21e

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Appendix 23D: Declaration Category Data Sets C21e EIDR NOP

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Details

The appendix is in 3 parts:

• Appendix 23: Declaration Category Data Sets Landing Page and Introductory Text
• Appendix 23C: Declaration Category Data Sets C21e
• Appendix 23D: Declaration Category Data Sets C21e EIDR NOP