Isto está na continuação da minha pergunta:

Mesclar a funcionalidade de dois arquivos xsl em um único arquivo (não é um problema de importação ou inclusão de xsl)

Eu tenho que mesclar a solução (xsl) da pergunta acima para abaixo xsl:

<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:fo="http://www.w3.org/1999/XSL/Format">

 <xsl:template match="/">
    <Declaration>
      <Message>
        <Meduim>
          <xsl:value-of select="/Declaration/Message/Meduim"/>
        </Meduim>
        <MessageIdentifier>
          <xsl:value-of select="/Declaration/Message/MessageIdentifier"/>
        </MessageIdentifier>
        <ControlingAgencyCode>
          <xsl:value-of select="/Declaration/Message/ControlingAgencyCode"/>
        </ControlingAgencyCode>
        <AssociationAssignedCode>
          <xsl:value-of select="/Declaration/Message/AssociationAssignedCode"/>
        </AssociationAssignedCode>
        <CommonAccessReference>
          <xsl:value-of select="/Declaration/Message/CommonAccessReference"/>
        </CommonAccessReference>
      </Message>
      <BeginingOfMessage>
        <MessageCode>
          <xsl:value-of select="/Declaration/BeginingOfMessage/MessageCode"/>
        </MessageCode>
        <DeclarationCurrency>
          <xsl:value-of select="/Declaration/BeginingOfMessage/DeclarationCurrency"/>
        </DeclarationCurrency>
        <MessageFunction>
          <xsl:value-of select="/Declaration/BeginingOfMessage/MessageFunction"/>
        </MessageFunction>
      </BeginingOfMessage>
      <Header>
        <ProcessingInformation>
          <xsl:for-each select="/Declaration/Header/ProcessingInformation/ProcessingInstructions">
            <ProcessingInstructions>
              <xsl:value-of select="."/>
            </ProcessingInstructions>
          </xsl:for-each>
        </ProcessingInformation>
        <xsl:for-each select="/Declaration/Header/Seal">
          <Seal>
            <SealID>
              <xsl:value-of select="SealID"/>
            </SealID>
            <SealLanguage>
              <xsl:value-of select="SealLanguage"/>
            </SealLanguage>
          </Seal>
        </xsl:for-each>
          <xsl:choose>
          <xsl:when test='/Declaration/Header/DeclarantsReference = ""'>
            <DeclarantsReference>
              <xsl:text disable-output-escaping="no">A</xsl:text>
            </DeclarantsReference>
          </xsl:when>
          <xsl:otherwise>
            <DeclarantsReference>
              <xsl:value-of select="/Declaration/Header/DeclarantsReference"/>
            </DeclarantsReference>
          </xsl:otherwise>
        </xsl:choose>
        <xsl:for-each select="/Declaration/Header/Items">
          <Items>
            <CustomsStatusOfGoods>
              <CPC>
                <xsl:value-of select="CustomsStatusOfGoods/CPC"/>
              </CPC>
              <CommodityCode>
                <xsl:value-of select="CustomsStatusOfGoods/CommodityCode"/>
              </CommodityCode>
              <ECSuplementaryMeasureCode1>
                <xsl:value-of select="CustomsStatusOfGoods/ECSuplementaryMeasureCode1"/>
              </ECSuplementaryMeasureCode1>
              <ECSuplementaryMeasureCode2>
                <xsl:value-of select="CustomsStatusOfGoods/ECSuplementaryMeasureCode2"/>
              </ECSuplementaryMeasureCode2>
              <PreferenceCode>
                <xsl:value-of select="CustomsStatusOfGoods/PreferenceCode"/>
              </PreferenceCode>
            </CustomsStatusOfGoods>
            <xsl:for-each select="ItemAI">
              <ItemAI>
                <AICode>
                  <xsl:value-of select="AICode"/>
                </AICode>
                <AIStatement>
                  <xsl:value-of select="AIStatement"/>
                </AIStatement>
                <AILanguage>
                  <xsl:value-of select="AILanguage"/>
                </AILanguage>
              </ItemAI>
            </xsl:for-each>
            <Locations>
              <CountryOfOriginCode>
                <xsl:value-of select="Locations/CountryOfOriginCode"/>
              </CountryOfOriginCode>
              <xsl:for-each select="Locations/ItemCountryonRouteCode">
                <ItemCountryonRouteCode>
                  <xsl:value-of select="."/>
                </ItemCountryonRouteCode>
              </xsl:for-each>
              <ItemDispatchCountry>
                <xsl:value-of select="Locations/ItemDispatchCountry"/>
              </ItemDispatchCountry>
              <ItemDestinationCountry>
                <xsl:value-of select="Locations/ItemDestinationCountry"/>
              </ItemDestinationCountry>
            </Locations>
            <Measurements>
              <GrossMass>
                <xsl:value-of select="Measurements/GrossMass"/>
              </GrossMass>
              <NetMass>
                <xsl:value-of select="Measurements/NetMass"/>
              </NetMass>
              <SupplementaryUnits>
                <xsl:value-of select="Measurements/SupplementaryUnits"/>
              </SupplementaryUnits>
              <ThirdQuantity>
                <xsl:value-of select="Measurements/ThirdQuantity"/>
              </ThirdQuantity>
            </Measurements>
            <xsl:for-each select="Package">
              <Package>
                <PackageNumber>
                  <xsl:value-of select="PackageNumber"/>
                </PackageNumber>
                <PackageKind>
                  <xsl:value-of select="PackageKind"/>
                </PackageKind>
                <PackageMarks>
                  <xsl:value-of select="PackageMarks"/>
                </PackageMarks>
                <PackageLanguage>
                  <xsl:value-of select="PackageLanguage"/>
                </PackageLanguage>
              </Package>
            </xsl:for-each>
            <PriceValue>
              <ItemStatisticalValue>
                <xsl:value-of select="PriceValue/ItemStatisticalValue"/>
              </ItemStatisticalValue>
              <ItemPrice>
                <xsl:value-of select="PriceValue/ItemPrice"/>
              </ItemPrice>
            </PriceValue>
            <ItemReferences>
              <xsl:for-each select="ItemReferences/ContainerID">
                <ContainerID>
                  <xsl:value-of select="."/>
                </ContainerID>
              </xsl:for-each>
              <QuotaNo>
                <xsl:value-of select="ItemReferences/QuotaNo"/>
              </QuotaNo>
              <UNDangerousGoodsCode>
                <xsl:value-of select="ItemReferences/UNDangerousGoodsCode"/>
              </UNDangerousGoodsCode>
            </ItemReferences>
            <GoodsDescription>
              <GoodsDescription>
                <xsl:value-of select="GoodsDescription/GoodsDescription"/>
              </GoodsDescription>
              <GoodsDescriptionLanguage>
                <xsl:value-of select="GoodsDescription/GoodsDescriptionLanguage"/>
              </GoodsDescriptionLanguage>
            </GoodsDescription>
            <Documents>
              <xsl:for-each select="Documents/PreviousDocument">
                <PreviousDocument>
                  <PreviousDocumentKind>
                    <xsl:value-of select="PreviousDocumentKind"/>
                  </PreviousDocumentKind>
                  <PreviousDocumentIdentifier>
                    <xsl:value-of select="PreviousDocumentIdentifier"/>
                  </PreviousDocumentIdentifier>
                  <PreviousDocumentType>
                    <xsl:value-of select="PreviousDocumentType"/>
                  </PreviousDocumentType>
                  <PreviousDocumentLanguage>
                    <xsl:value-of select="PreviousDocumentLanguage"/>
                  </PreviousDocumentLanguage>
                </PreviousDocument>
              </xsl:for-each>
              <xsl:for-each select="Documents/ItemDocument">
                <ItemDocument>
                  <DocumentCode>
                    <xsl:value-of select="DocumentCode"/>
                  </DocumentCode>
                  <DocumentPart>
                    <xsl:value-of select="DocumentPart"/>
                  </DocumentPart>
                  <DocumentQuantity>
                    <xsl:value-of select="DocumentQuantity"/>
                  </DocumentQuantity>
                  <DocumentReason>
                    <xsl:value-of select="DocumentReason"/>
                  </DocumentReason>
                  <DocumentReference>
                    <xsl:value-of select="DocumentReference"/>
                  </DocumentReference>
                  <DocumentStatus>
                    <xsl:value-of select="DocumentStatus"/>
                  </DocumentStatus>
                  <DocumentLanguage>
                    <xsl:value-of select="DocumentLanguage"/>
                  </DocumentLanguage>
                </ItemDocument>
              </xsl:for-each>
            </Documents>
            <Valuation>
              <ValuationMethodCode>
                <xsl:value-of select="Valuation/ValuationMethodCode"/>
              </ValuationMethodCode>
              <ItemValuationAdjustmentCode>
                <xsl:value-of select="Valuation/ItemValuationAdjustmentCode"/>
              </ItemValuationAdjustmentCode>
              <ItemValuationAdjustmentPercentage>
                <xsl:value-of select="Valuation/ItemValuationAdjustmentPercentage"/>
              </ItemValuationAdjustmentPercentage>
            </Valuation>
            <ItemTransportChargeMOP>
              <xsl:value-of select="ItemTransportChargeMOP"/>
            </ItemTransportChargeMOP>
            <xsl:for-each select="ItemProcessingInstructions">
              <ItemProcessingInstructions>
                <xsl:value-of select="."/>
              </ItemProcessingInstructions>
            </xsl:for-each>
          </Items>
        </xsl:for-each>
        <NumberOfPackages>
          <xsl:value-of select="/Declaration/Header/NumberOfPackages"/>
        </NumberOfPackages>
      </Header>
    </Declaration>
  </xsl:template>
</xsl:stylesheet>

tãopara xml de origem

<Declaration>
    <Message>
        <Meduim>#+#</Meduim>
        <MessageIdentifier>AA</MessageIdentifier>
        <CommonAccessReference></CommonAccessReference>
    </Message>
    <BeginingOfMessage>
        <MessageCode>ISD</MessageCode>
        <DeclarationCurrency></DeclarationCurrency>
        <MessageFunction>5</MessageFunction>
    </BeginingOfMessage>
</Declaration>

asaída final é

<Declaration>
    <Message>
        <Meduim></Meduim>
        <MessageIdentifier>AA</MessageIdentifier>
    </Message>
    <BeginingOfMessage>
        <MessageCode>ISD</MessageCode>
        <MessageFunction>5</MessageFunction>
    </BeginingOfMessage>
</Declaration>