Guidance

Appendix 24: Declaration Category Data Set

Find out about the the specific data elements needed for the Final Supplementary Declaration (FSD).

• From: HM Revenue & Customs
• Published: 8 July 2022
• Last updated: 8 July 2025
  Show all updates

  1. 8 July 2025

     The Final Supplementary Declaration (FSD) Data Set has been amended to update completion requirements for Data Element (DE) 2/2 and remove reference to DE 4/10.

  2. 30 May 2025

     Appendix 24: Introduction — Declaration Category Data Set 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been updated to remove references to the Customs Handling of Import and Export Freight (CHIEF) system as the service is no longer active.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.

  3. 28 February 2025

     Data Set tables have been standardised.

  4. 9 January 2024

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

  5. 8 July 2022

     First published.

Documents

Appendix 24: Introduction — Declaration Category Data Set

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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 24A: Final Supplementary Declaration (FSD) Data Set

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Details

This Appendix provides a detailed breakdown of the specific data elements needed for the Final Supplementary Declaration (FSD).