This Data Element Completion Guide relates to Customs Declaration Service (CDS) Final Supplementary Declarations (FSD) only.
The definition of ‘Customs Union’ is added in Data Element (DE) 1/1 Notes.
Clarification has been added to confirm that the Previous Document Code FSD must be declared in DE 2/1 at header level.
Field format requirements have been changed at DE 5/23.
Details about how to complete the acceptance date have been added to the CDS Declaration Completion Instructions for Final Supplementary Declarations.