Guidance

Import tax line report description

Published 13 November 2025

This table lists the fields that appear in an import tax line report, and describes what each field means. The fields are listed in alphabetical order.

Declarant name and postcode fields are not a mandatory requirement. However, if these fields were filled in on the declaration, we’ll also provide this data in the report.

Fields A to F

Field name	Description
Acceptance date	The date that the entry is legally accepted by the Customs Declaration Service (for example the goods have arrived at the import location). For Customs Freight Simplified Procedures (CFSP) supplementary declarations the Acceptance Date is the date of the actual importation (also known as the Tax Point date).
Clearance date	The date on which the goods were granted clearance by customs and any duties or taxes due were paid. For CFSP supplementary declarations it is simply the date on which the Customs Declaration Service processing was completed.
Commodity code	A 10-digit commodity code that identifies the type of goods according to the HMRC Tariff.
Country of origin	The country code of the country from which the goods originate.
CPC	Customs Procedure Code (CPC) declared on a declaration to identify the customs and excise regimes which goods are being entered into or removed from.
Customs Duty paid	The total amount of Customs Duty actually paid outright for the item. This does not include any potential duty calculated but not charged.
Declarant’s reference number	Trader’s own declaration reference.
Declaration Data Source	Source system where the data is mastered.
Document references	Documents produced additional references and certificates and authorisations.
DUCR	Declaration Unique Consignment Reference — a reference number assigned by the declarant for the goods covered by the declaration.
Duty suspended	The total amount of Customs Duty suspended for the item.
Entry date	Date and time at which the declaration was officially received by customs.
Entry Identifier	ID of the declaration assigned by customs.
Entry Number/MRN	ID of the declaration assigned by Customs being a specific customs ID or a Movement Reference Number (MRN).
Entry Processing Unit Number	The 3-digit code representing the Entry Processing Unit identity. (CHIEF only).

Fields F to L

Field name	Description
Importer EORI	Importer’s identification number.
Item customs value	The total value of the item for the purposes of Customs Duty. In addition to the actual price of the goods this includes additional elements such as freight charges to the EU boundary.
Item number	The number of the Item to which the report line refers. There can be up to 99 items per declaration.
Item VAT	The total amount of VAT paid on the item.

Fields M to R

Field name	Description
Method of payment code	The method of payment code associated with the tax line declaration.
Postponed VAT Accounting	The total amount of postponed VAT accounted for.
Preferential Country of Origin	The country code of the country from which preference has been claimed

Fields S to Z

Field name	Description
Tax amount	For each tax line for which there is a tax declaration the amount of revenue declared or calculated for the tax line.
Tax Line Security Amount	(Information pending).
Tax Line State Aid	(Information pending).
Tax type code	Completed for duty and VAT tax line on which there is a tax declaration to identify the type of revenue being declared.
Tax type override code AI statement OVR	Additional Information (AI) statement code OVR01 may only be used where a manual duty calculation is specifically required.
Trader reference	Trader’s own declaration reference.
VAT Postponed	The total amount of postponed VAT accounted for.
VAT Paid	The total amount of VAT paid on the item.
VAT Value	The total amount of VAT on the item.