Guidance

Appendix 24A: Final Supplementary Declaration (FSD) Data Set

Updated 8 July 2025

The following table identifies the requirements for completion of the appropriate data elements on the Final Supplementary Declaration (FSD).

Symbol Symbols in the cells — Symbol description
A Mandatory — data 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. Final Supplementary Declaration etc.
X Data element required at the item level of the declaration of goods.
Y Data element required at the header level of the declaration of goods.
Data Element (DE) number Data Element (DE) name Symbol Note
1/1 Declaration type A Y No Note
1/2 Additional Declaration type A Y No Note
1/6 Goods item number A X No Note
1/8 Signature/Authentication Not Required Not Required CDS user credentials replace signature
1/9 Total number of items A Y No Note
1/10 Procedure A X No Note
1/11 Additional Procedure A X No Note
2/1 Simplified declaration/Previous documents A X, Y No Note
2/2 Additional information (AI) A X No Note
2/4 Reference number/UCR C X, Y No Note
2/5 LRN A Y No Note
3/18 Declarant identification no A Y No Note
3/20 Representative identification no D Y [12b]
3/21 Representative status code D Y [12c]
5/23 Location of goods A Y No Note

For an explanation of each note in the table read the Declaration Category Data Sets reading notes.