Guidance

Group 6: Goods Identification

Updated 24 April 2024

DE 6/1 Net Mass (Box 38: Net Mass)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4 and C1 C&F	n..11,3	NA	1x

For Declaration Category B1 and B2:

This information is mandatory.

For Declaration Category B4:

This information shall only be required in the case of commercial transactions dispatching goods to a territory which is not part of the Member State of export. For example, goods declared for export in Northern Ireland, dispatched to a French Special Fiscal Territory, Réunion.

For Declaration Category C1 C&F:

This data element is required on a simplified declaration in all instances where controlled goods are being entered on a simplified declaration.

All Declaration Categories:

Enter, up to 3 decimal places, the net mass in kilograms of the goods described in D.E 6/8 (Description of Goods). The net mass is the weight of the goods themselves without any packaging.

The net mass entered must be greater than zero.

Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

• From 0.001 to 0.499: rounding down to the nearest kg,
• From 0.5 to 0.999: rounding up to the nearest kg.

A net mass of less than 1 kg should be entered as ‘0’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (for example, 0.123 for a package of 123 grams, 0.003 for a package of 3 grams and 40 milligrams or 0.001 for a package of 654 milligrams).

Notes:

The net mass is the weight of the goods themselves without any packaging.

“Packaging” means materials and components used in any packaging operation to wrap, contain and protect articles or substances during transport. The various kinds of packages whose weight is not included in the net mass (based on the fact that they are used only for transport).

The term “package” includes all articles used and, in particular, holders used as external or internal coverings for goods, holders on which goods are rolled, wound or attached, containers (other than those defined in international conventions) and receptacles. The term excludes means of transport and articles of transport equipment such as pallets and freight containers.

Any decimal places declared (up to a maximum of 3 places) must be deducted from the total number of characters used in the data element. For example, if 2 decimal places are used, then only 9 whole numbers may be used in front of the decimal place.

To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘n..11,3’.

DE 6/2 Supplementary Units (Box 41: Supplementary Units)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4 and C1 C&F	n..16,6	NA	1x

For Declaration Category B1 and B2:

This data element only requires completion where the commodity code specifies a supplementary unit.

For Declaration Categories B4:

This data element must be completed for commercial transactions, where the commodity code specifies a supplementary unit, for goods dispatched to a territory which is not part of the Member State of export. For example, goods declared for export in Northern Ireland, dispatched to a French Special Fiscal Territory, Réunion.

For Declaration Category C1 C&F:

This data element only requires completion for the exportation of goods subject to an electronic licence and where a supplementary unit applies to the goods.

All Declaration Categories:

This data element is only required where the commodity code requires a supplementary unit. In the UK Integrated Online Tariff or the Northern Ireland Online Tariff, a supplementary units indicator is shown in the ‘Value’ column (column 3), enter the quantity in terms of the unit specified, up to 6 decimal places (if needed).

Any decimal places declared (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.

Any supplementary units entered must be greater than zero.

DE 6/5 Gross Mass (Box 35: Gross Mass)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2 and B4	n..11,3	1x	1x

For Declaration Category B1 and B2:

This data element is mandatory.

For Declaration Categories B4:

This data element is optional for goods consigned to a Special Fiscal Territory or Territory with which the EU has formed a Customs Union.

All Declaration Categories:

Enter the gross mass, expressed in kilograms, for the specific item declared in DE 6/8 Description of Goods.

The gross mass must be greater than zero.

When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases:

• The pallet forms a separate item on the customs declaration
• The export licence is based on the gross weight of the goods.

Notes:

Gross mass may be declared at header or item level.

Where the gross mass affects licencing, documentary or revenue controls, it should be declared at item level. In all other circumstances it may be declared once at header level.

The gross mass is the total weight of the goods and packaging but excluding containers and any other transport equipment.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

• From 0.001 to 0.499: rounding down to the nearest kg,
• From 0.5 to 0.999: rounding up to the nearest kg.

A gross mass of less than 1 kg should be entered as ‘0’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (for example, 0.123 for a package of 123 grams, 0.003 for a package of 3 grams and 40 milligrams or 0.001 for a package of 654 milligrams).

Any decimal places declared (up to a maximum of 3 places) must be deducted from the total number of characters used in the data element. For example, if 2 decimal places are used, then only 9 whole numbers may be used in front of the decimal place.

To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘n..11,3’.

DE 6/8 Description of Goods (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4, C1 C&F and C1 B&E	an..280	NA	1x

This data element is mandatory.

All Declaration Categories:

This description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods.

For goods re-exported from a customs warehouse or exported from an excise warehouse:

The relevant stock numbers must be entered as part of the plain language description of the goods. When the goods are exported from an excise warehouse, which has customs approval to load goods into export container(s), the seal number(s) used to secure the container must be entered in DE 7/18 (ex-Box D).

For excise goods:

A full description of the goods including the volume, brand name, packaging size and strength of alcohol must always be provided, for example 1000 c/s Old St Andrews golf ball whisky miniatures 12x5cl at 40%, rot 232/02.

For exports of artificially heated heavy oil:

Enter both the:

• quantity of bulk litres
• temperature and density at the time of measurement

The corresponding quantity in standard litres (see Receive goods into and remove goods from an excise warehouse (Excise Notice 197)) must be entered in DE 6/2 (Supplementary Units).

Notes:

In all cases, the use of general terms (for instance, ‘consolidated’, ‘general cargo’, ‘parts’ or ‘freight of all kinds’) are not sufficiently precise description cannot be accepted.

A non-exhaustive list of such general terms and descriptions which are not acceptable is published by the EU Commission.

The goods described in this data element must all be subject to the same Binding Tariff Information Reference Number if held for the goods commodity code.

Where the commodity code to be used depends on size, weight or other physical criteria, the description should include that information.

If the goods described under each item do not comprise the whole contents of a package, container or trailer this should be made clear by adding the words ‘part case’, ‘part container’, ‘part trailer’ at the end of the description of the goods.

A description of the goods sufficiently precise enough to allow classification does not mean copying out the full description as set out in the tariff.

For example, ‘magnesium potassium sulphate’ (heading 3104 commodity code 310490000) should be described in those terms and not as ‘other mineral or chemical fertilisers, potassic’.

When the declarant provides the CUS code (DE 6/13) for chemical substances and preparations, a precise description of the goods may be waived.

To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘an..280’.

DE 6/9 Type of Packages (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4, C1 C&F and C1 B&E	an..2	NA	99x

This data element is mandatory.

All Declaration Categories:

Enter the code specifying the type of package from the list in Appendix 18: DE 6/9: Package Type Codes.

The package type code of the smallest external packing unit is to be declared in accordance with UN/ECE recommendation 21.

The smallest external packaging is defined as being the one in which the goods are packaged in such a way that they cannot be divided without first undoing the packing.

If the goods are packaged in several packages of different types, the data element can be repeated up to 99 times for a single goods item.

Bulk Traffic:

Use the appropriate package type for the bulk commodity from the list provided in Appendix 18: DE 6/9: Package Type Codes.

Notes:

Where the goods are subject to different duty or VAT rates for export refund purposes (for example mixtures of red and white wine or children and adults clothing) the lowest divisible level of packaging must be declared in order to aid identification. Thus, bottles, wrapping or other packaging will be more appropriate in these examples.

Examples:

For beer, the packaging might be the crate or carton and not the bottle in which the beer is contained, if the crate is the smallest external package type used.

If the goods are contained immediately within cartons contained on a pallet (for example, books), the pallet should be declared.

For a single consignment in one or a number of containers, the containers themselves can be deemed to be the outer packaging. If the goods are declared as packaged in containers, then the following details should be declared:

• Package Type Code (in DE 6/9 Package Type): CN
• Quantity (in DE 6/10 (Number of packages) Number of Containers
• Marks (in DE 6/11 Shipping Marks): Container numbers
• Container numbers (in DE 7/10) Container Identification numbers.

In effect, in this example, the container number(s) will be the marks and need only be entered as container details but with reference to this entered in the shipping marks data element, for example ‘Package type CN - see container ID details entered’.

DE 6/10 Number of Packages (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4, C1 C&F and C1 B&E	n..5	NA	99x

This data element is mandatory.

All Declaration Categories:

Enter the number of packages making up the consignment covered by the declaration, based on the smallest external packing unit.

This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.

If the goods are packaged in several packages of different type, the data element can be repeated up to 99 times for a single goods item.

For unpackaged goods (non-bulk items):

Enter the number of pieces.

Bulk Traffic:

The number of packages associated with each bulked goods item should be determined using the examples below.

Type of bulk movement	Quantity to be entered	Example commodities
Loose bulk	1	Grain, oil, loose conglomerates
Exports of energy through a fixed energy installation	0	Electricity or gas
Break bulk consignments	Enter the number of separately (packaged) units for example, number of timber bundles or number of cars	Bundles of Timber/ cars, mail bags

For bulk traffic, enter ‘Loose Bulk’ or ‘Break Bulk’ in the shipping marks data element.

Combined Packaging:

If goods are packaged in such a way that goods belonging to more than one goods item are packaged together, then the actual number of these packages is entered on the first goods item and for the other goods items, the number of packages declared should be ‘0’.

For items which are packaged together the details entered (for each item) in:

• DE 6/9 (packaging type code) and
• DE 6/11 (shipping marks)

Must be identical for each item.

For example: item 1 and item 5 on the customs entry are packaged in a single carton:

• item 1 DE 6/9 CT (Carton) and item 5 DE 6/9 CT (Carton)
• item 1 DE 6/11 KEAX123456 and item 5 DE 6/11 KEAX123456

Notes:

To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘n..5’.

DE 6/11 Shipping Marks (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4, C1 C&F and C1 B&E	an..42	NA	99x

For Declaration Category B1, B2 and C1 B&E:

This data element is mandatory.

For Declaration Category B4:

This data element is optional for Declaration Category B4.

For Declaration Category C1 C&F:

This information need only be provided for packaged goods.

All Declaration Categories:

Enter a free text description of any marks and numbers on transport units or packages.

Where there is one common identifying number for all of the packaging then only this number need be entered.

For unpackaged goods, enter ‘Unpackaged’.

Where goods are containerised, the container number can replace the shipping marks. It can be used as the reference number in both DE 6/11 (Shipping Marks) and DE 7/10 (Container Identification Number).

Bulk Traffic:

For bulk traffic, enter ‘Loose Bulk’ or ‘Break Bulk’ in the shipping marks data element.

Notes:

This data element may be used up to 99 times at item level.

A UCR or reference used in the transport document (which allow the unambiguous identification of all packages in the consignment) may also be used instead of the shipping marks.

If there is insufficient space to record all the information, create another set of package details with the same kind of packages type code.

To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘an..42’.

DE 6/12 UN Dangerous Goods Code

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2 and C1 C&F	an..4	NA	1x

This data element is only required on a combined EXS and pre-departure declaration and where a UN dangerous goods code applies.

Additional Declaration type Y & Z (DE 1/2):

This data element is not required on a supplementary declaration.

All Declaration Categories:

The UN dangerous goods code must be declared when applicable to the goods.

The codes are available on the United Nations Economic Commission for Europe (UNECE) Website, please refer to the UN Recommendations on the Transport of Dangerous Goods - Model Regulations for details.

Notes

The United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.

To provide compatibility with the Export Control System (ECS), this data element is restricted to one Dangerous Goods Code per goods item.

DE 6/13 CUS Code for Chemicals (Box 31: Packages and Description of Goods)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4, C1 C&F and C1 B&E	an8	NA	1x

For Declaration Categories B1 and C1 B&E:

Where the goods concerned are subject to a TARIC measure in relation to a CUS code, the CUS code must be provided.

The provision of the CUS code is optional where no TARIC measure exists for the goods concerned.

Declaration Categories B2, B4 and C1 C&F:

This data element is optional and may be left blank.

All Declaration Categories:

Chemicals classified in chapters 28 and 29 of the UK Integrated Online Tariff or the Northern Ireland Online Tariff should be described using their precise chemical name and the appropriate 8-digit CUS reference number.

The CUS number is the identification number assigned to chemical products in the European Customs Inventory of Chemical Substances (ECICS) database.

Where the chemical is not listed, the full description of the goods must be provided in DE 6/8.

Notes:

When the declarant provides the CUS code for chemical substances and preparations, a less specific description of goods may be used in DE 6/8 Description of Goods.

If a CUS Code is not declared in DE 6/13 the full description of the goods must be provided in DE 6/8.

General Commodity Code Notes

The use of a commodity code constitutes a legal declaration as to the nature and duty liability for the goods and is a core determinant of the export formalities and commercial policy measures to which the goods will be subjected.

Failure to declare the correct commodity code may render the legal declarant liable to penalties or other sanctions under the applicable legislation.

Information and guidance on selecting the correct commodity codes can be found in the UK Integrated Online Tariff or the Northern Ireland Online Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are subject to any Tariff measure requirements.

The UK Integrated Online Tariff or the Northern Ireland Online Tariff will identify any specific measures and document codes which may be required by the specific commodity code declared in DE 6/14 – 6/17.

Appendix 5: DE 2/3: Documents and Other Reference Codes, with the UK Integrated Online Tariff or the Northern Ireland Online Tariff should be used to identify any specific documents, licences, certificates or authorisations that need to be declared to export or re-export the goods. Please refer to Appendix 5: DE 2/3: Documents and Other Reference Codes for the specific completion requirements for any document codes which may be required by the commodity code.

Any Binding Tariff Information (BTI) Reference Number held for the goods described is to be entered in DE 2/3, against Document Code C626 (see Appendix 5: DE 2/3: Documents and Other Reference Codes).

The rules governing the location of commodity code digits in DE 6/14 to 6/17, detailed in this Guide, must be followed.

The following table should be used as a guide on how to complete the Commodity Code data elements:

DE	Commodity Code digit positions	All exports , re-exports and dispatches not requiring an additional code	Certain exports requiring an additional code (for example VAT zero-rating for export)
6/14	1-8	XXXXXXXX	XXXXXXXX
6/16	11-14		XXXX
6/17	15-18		XXXX

DE 6/14 Commodity Code - Combined Nomenclature Code (Box 33: Commodity Code)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4, C1 C&F and C1 B&E	an..8	NA	1x

For Declaration Categories B1, B2, B4 and C1 B&E:

This data element is mandatory.

For Declaration Categories C1 C&F:

This data element is mandatory for controlled drugs/ goods.

For all other simplified declarations (regular use), this data element is optional unless:

• the movement is an indirect (re)export
• or the DE 1/11 Additional Procedure Code specifies. Please see Appendix 2: DE 1/11: Additional Procedure Codes for details.

All Declaration Categories:

Enter the Combined Nomenclature code number corresponding to the item in question.

Enter the first 8 digits of the code for the goods described in DE 6/8 Description of Goods as set out in the UK Trade Tariff or the Northern Ireland Online Tariff. The code number should be selected in accordance with the directions of the UK Integrated Online Tariff or the Northern Ireland Online Tariff.

Notes:

Information and guidance on selecting the correct commodity codes can be found in the UK Integrated Online Tariffor the Northern Ireland Online Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are subject to any Tariff measure requirements.

DE 6/16 Commodity Code: TARIC Additional Code (Box 33: Commodity Code)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2 and C1 C&F	an4	NA	99x

For Declaration Category B1 and B2:

Where an additional code exists for the goods being declared, this data element is mandatory.

For Declaration Category C1 C&F:

Where an additional code exists for the goods being declared, this data element is mandatory for indirect exports.

Where an additional code exists for the goods being declared, this data element is mandatory for controlled drugs/ goods.

For all other simplified declarations (regular use):

This data element is optional for direct exports unless otherwise stated in the Simplified Procedures (regular use) authorisation or the DE 1/11 Additional Procedure Code mandates its completion. Please see Appendix 2: DE 1/11: Additional Procedure Codes for details.

All Declaration Categories:

Enter any additional code for the goods being declared as set out in the UK Integrated Online Tariffor the Northern Ireland Online Tariff. If no additional code is required, leave blank.

Notes:

Up to 99 TARIC additional codes may be entered at item level.

Information and guidance on selecting the correct commodity codes, including details of any additional TARIC codes which may apply, can be found in the UK Integrated Online Tariffor the Northern Ireland Online Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are subject to any Tariff measure requirements.

DE 6/17 National Additional Code (Box 33: Commodity Code)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1, B2, B4, C1 C&F and C1 B&E	an..4	NA	99x

For Declaration Category B1, B2, B4 and C1 B&E:

Where a National Additional Code applies to the goods or the goods are being VAT zero-rated for export, this data element is mandatory.

For Declaration Category C1 C&F:

Where a National Additional Code applies to the goods (with the exception of VATZ), this data element is mandatory for controlled drugs/ goods.

For all other simplified declarations (regular use):

Where a National Additional Code applies to the goods, this data element is only required on a simplified declaration (regular use) where the DE 1/11 Additional Procedure Code states this. Please see Appendix 2: DE 1/11: Additional Procedure Codes for details.

All Declaration Categories:

Enter any National Additional Code for the goods being declared as set out in Appendix 19: DE 6/17: National Additional Codes. If no National Additional Code is required, leave this data element blank.

Notes:

Up to 99 National Additional Codes may be entered at item level.

The National Additional Codes will be used, in conjunction with information provided elsewhere in the declaration, to indicate any exemptions or reduced rates of taxes which may be applicable for national taxes and other charges (for example, VATZ to indicate the goods are being VAT zero rated at export).

The declaration of an additional code for an exemption or reduction in DE 6/17 constitutes a legal declaration that the claimant is eligible for the relief or exemption. An incorrect claim to an exemption or reduced rate may render the legal declarant liable to a demand for the relieved revenue and other sanctions or penalties under the applicable legislation.

Information and guidance on selecting the correct commodity codes can be found in the UK Integrated Online Tariff or the Northern Ireland Online Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are subject to any Tariff measure requirements.

DE 6/18 Total Packages (Box 6: Total Packages)

Declaration Categories	Field format	No. of occurrences at header level	No. of occurrences at item level
B1 and B2	n..7	1x	NA

This data element is mandatory.

All Declaration Categories:

Enter the total number of packages across all goods items on the declaration.

Bulk Traffic:

The number of packages associated with each bulked goods item should be determined using the examples below. These should then be added to the total items shown against other goods items on the declaration to arrive at the Total number of packages for the declaration as a whole.

Type of bulk movement	Quantity to be entered	Example commodities
Loose bulk	1	Grain, oil, loose conglomerates
Exports of energy through a fixed energy installation	0	Electricity or gas
Break bulk consignments	Enter the number of separately (packaged) units for example, number of timber bundles or number of cars	Bundles of Timber/ cars, mail bags

Notes:

This data element is required to release goods off the inventory.

To provide compatibility with the Export Control System (ECS), this data element is restricted to ‘n..7’.