Appendix 21G: Declaration Category Data Sets I1 B&E
Updated 13 August 2026
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The following table identifies the requirements for completion of the appropriate data elements on an I1 B&E simplified declaration (on an occasional basis).
Where a Commodity Code requires completion of data elements that are not part of this data set, then the import simplified declaration on an occasional basis cannot be used.
In addition, claims to Quota or Authorisation by Customs Declaration cannot be made using the I1 B&E data set. In these circumstances an alternative declaration category data set must be used.
| Ìý³§²â³¾²ú´Ç±ô | Ìý Symbols in the cells — Symbol description |
|---|---|
| A | Mandatory: data required by every Member State or data for which the UK has opted to mandate as always required |
| C | Optional for economic operators: data that economic operators may decide to supply |
| D | Dependant on Customs declaration scenario e.g. Procedure Code, Method of Payment etc. |
| X | Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned |
| Y | Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared items of goods |
| Data Element (DE) Number | Data Element (DE)Ìý name | Ìý³§²â³¾²ú´Ç±ô | Ìý±·´Ç³Ù±ð | ||
|---|---|---|---|---|---|
| 1/1 | Declaration type | A | Y | No Note | Ìý |
| 1/2 | Additional Declaration type | A | Y | No Note | Ìý |
| 1/6 | Goods item number | A | X | No Note | Ìý |
| 1/8 | Signature/Authentication | D | Y | Only mandatory for a paper declaration | Ìý |
| 1/9 | Total number of items | C | Y | [12z] | Ìý |
| 1/10 | Procedure | A | X | [57] | Ìý |
| 1/11 | Additional Procedure | A | X | [58] | Ìý |
| 2/1 | Simplified declaration/Previous documents | A | X, Y | No Note | Ìý |
| 2/2 | Additional information | D | X, Y | [7] [10] | Ìý |
| 2/3 | Documents produced, certificates and authorisations, additional references. | D | X | [7] [59] | Ìý |
| 2/4 | Reference number/UCR | C | X, Y | No Note | Ìý |
| Ìý 2/5 | LRN | A | Y | No Note | Ìý |
| 2/6 | Deferred payment | D | Y | Only mandatory when deferment is used | Ìý |
| 2/7 | Identification of warehouse | D | Y | [11] | Ìý |
| 3/1 | Exporter | D | X, Y | [12] | Ìý |
| 3/2 | Exporter identification no | D | X, Y | [12g] | Ìý |
| 3/15 | Importer | D | Y | [12t] [12u] | Ìý |
| 3/16 | Importer identification no | D | Y | [12a] | Ìý |
| 3/17 | Declarant | C | Y | [12z] | ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý |
| 3/18 | Declarant identification no | A | Y | No Note | Ìý |
| 3/19 | Representative | D | Y | [12] [12b] [12s] | Ìý |
| 3/20 | Representative identification no | D | Y | [12b] | Ìý |
| 3/21 | Representative status code | D | Y | [12c] | Ìý |
| 3/37 | Additional supply chain actor(s) identification no | C | X, Y | No Note | Ìý |
| 3/39 | Holder of the authorisation identification no | D | Y | [12f] | Ìý |
| 4/1 | Delivery terms | D | Y | [16] [20a] [31] | Ìý |
| 4/3 | Calculation of taxes — Tax type | D | X | [18] | Ìý |
| 4/4 | Calculation of taxes — Tax base | D | X | [31a] [18b] | Ìý |
| 4/6 | Calculation of taxes — Payable tax amount | D | X | [18b] | Ìý |
| 4/7 | Calculation of taxes — Total | D | X | [18b] | Ìý |
| 4/8 | Calculation of taxes — Method of payment | D | X | [18] | Ìý |
| 4/9 | Additions and deductions | D | X, Y | [16] [20] [20a] [31] | Ìý |
| 4/11 | Total amount invoiced | C | Y | [12z] | Ìý |
| 4/14 | Item price/amount | A | X | No Note | Ìý |
| 4/16 | Valuation method | A | X | No Note | Ìý |
| 4/17 | Preference | A | X | [60] | Ìý |
| 5/8 | Country of destination code | A | X, Y | No Note | Ìý |
| 5/14 | Country of dispatch/export code | A | X, Y | No Note | Ìý |
| 5/15 | Country of origin code | A | X | No Note | Ìý |
| 5/21 | Place of loading | D | Y | [29a] | Ìý |
| 5/23 | Location of goods | A | Y | No Note | Ìý |
| 5/27 | Supervising customs office | D | Y | [12s] [31] | Ìý |
| 6/1 | Net mass (kg) | A | X | No Note | Ìý |
| 6/2 | Supplementary units | D | X | [31a] | Ìý |
| 6/8 | Description of goods | A | X | Ìý No Note | Ìý |
| 6/9 | Type of packages | A | X | No Note | Ìý |
| 6/10 | Number of packages | A | X | No Note | Ìý |
| 6/11 | Shipping marks | A | X | No Note | Ìý |
| 6/14 | Commodity code — Combined Nomenclature code | A | X | No Note | Ìý |
| 6/15 | Commodity code — TARIC code | A | X | Ìý No Note | ÌýÌýÌýÌýÌýÌýÌý |
| 6/16 | Commodity code — TARIC additional code(s) | D | X | [31a] | Ìý |
| 6/17 | Commodity code — National additional code(s) | D | X | [31a] | Ìý |
| 6/18 | Total packages | A | Y | No Note | Ìý |
| 7/2 | Container | A | Y | No Note | Ìý |
| 7/4 | Mode of transport at the border | A | Y | No Note | Ìý |
| 7/10 | Container identification number | D | X, Y | [43a] | Ìý |
| 8/2 | Guarantee type | D | Y | [61] | Ìý |
| 8/3 | Guarantee reference | D | Y | [61] | Ìý |
| 8/6 | Statistical value | A | X | No Note | Ìý |
Note:
DE 4/10 Invoice currency is not declared as a separate data element however, a currency must always be declared against any monetary amount entered on the declaration.
DE 8/7 Writing-off functionality is included in DE 2/3.
For an explanation of each note in the table see the Declaration Category Data Sets Reading Notes.
For further information see the: