Guidance

Data Element Completion Rules

Updated 24 April 2024

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. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations
  • Information must be entered at item level where it differs for even a single goods item.

However, please note that while DE 3/39 is a header level only data element, it does not have to apply equally to all items on a declaration.