Appendix 24: Introduction 鈥� Declaration Category Data Set
Updated 30 May 2025
漏 Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit or write to the Information Policy Team, 皇冠体育app National Archives, Kew, London TW9 4DU, or email: [email protected].
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at /government/publications/appendix-24-declaration-category-data-set/appendix-24-introduction-declaration-category-data-set
This Appendix provides a detailed breakdown of the specific data elements needed for the Final Supplementary Declaration (FSD).
General Notes:
Appendix 24: Declaration Category Data Set contains a table for the FSD declaration category.
皇冠体育app Data Set table also states whether the data element is mandatory in all cases, optional for the declarant or dependant on the circumstances being declared.
皇冠体育app Data Set table identifies the requirements for completion of the appropriate data elements on a Final Supplementary Declaration (FSD).
A consolidated set of Notes are provided to assist in reading the data set table.
Description of the Declaration Category covered by Appendix 24: Final Supplementary Declaration (FSD)
Appendix 24A: Final Supplementary Declaration (FSD)
| FSD | FSD Reporting for Simplified Declaration Procedure (SDP) Regular Use and Entry in Declarants Records (EIDR) | Northern Ireland: Articles 166 and 182 of the Code. Great Britain: Taxation (Cross-Border Trade) Act 2018, Section 23 and Schedule 1. |