Group 4: Valuation Information and Taxes

Updated 17 July 2023

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The 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 https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/group-4-valuation-information-and-taxes

Known error workarounds may apply to this area of the instructions.

Delivery terms must be completed for importations to Inward Processing when the declarant opts to use the Article 86 (3) customs debt rules as laid down in EU Reg. No. 952/2013. In such cases Additional Procedure Code F44 should be declared in Data Element (DE) 1/11 and GEN86 completed in DE 2/2 (Additional Information). Please refer to Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes for more details.

This data element is only required on a simplified declaration where a claim to a tariff quota is being made on the simplified declaration.

This data element must not be completed for goods which have been entered under Simplified Procedure Value (SPV) or Standard Import Value (SIV). It cannot therefore be used in conjunction with Additional Procedure Code E01, E02 or 1SV in DE 1/11. (See Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes for details.)

Delivery terms code must be provided for declarations using valuation method 1 (transaction value of imported goods).

Using the relevant Union codes and headings, specify the terms of the commercial contract.

The code to be declared shall be made up of two components:

Details of the delivery terms which may be used, and their completion instructions may be found in Appendix 7: DE 4/1: Delivery Terms.

Enter the INCOTERM using the appropriate code from Appendix 7.

Enter the location up to which the INCOTERMs apply, in the following format:

The UN/LOCODE must be used where an appropriate code exists.

A list of GB UN/LOCODES may be found in Appendix 16I: DE 5/23: Goods Location Codes. Codes from Appendix 16I declared in DE 4/1 should be prefaced with the country code GB.

You can check Non-GB UN/LOCODES.

For example:

Using UN/LOCODE:

Using plain language description:

The delivery terms are part of the contractual agreements between seller and buyer. In principle the parties are free to agree whatever they might consider as necessary in order to pursue their commercial interests.

The terms of delivery have to be declared in a customs declaration for release for free circulation in order to allow for the correct determination of the customs value of the imported goods which is also used as the basis for the determination of statistical value/ value for VAT.

In international trade, parties usually base their contractual agreements on the INCOTERMS which are international sales terms, published by the International Chamber of Commerce (ICC). The INCOTERMS which may be used are listed in Appendix 7: DE 4/1: Delivery Terms.

Where the delivery terms agreed between the parties are not covered by one of the 11 codes, the code ‘XXX’ shall be used. When using code ‘XXX’, the data element is to be completed as follows:

Where delivery terms are declared in DE 4/1 that require an addition or deduction to the customs value, the corresponding addition or deduction code must be declared in DE 4/9 to prevent the declaration being rejected. For example, delivery terms EXW would require, as a minimum a freight charge to be declared as an addition in DE 4/9.

When using Delivery Term DDP, see DE 4/14 Item Price completion instructions for further guidance.

This data element is only required on a simplified declaration where a claim to a tariff quota is being made on the simplified declaration.

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid, secured or manually calculated.

Where no revenue is to be paid, secured or manually calculated, DE 4/3 may be left blank

The Tax Type codes identify the kinds of duty or tax (for example, Customs Duty, VAT, Excise) being declared.

Any manual calculations made in conjunction with these taxes to be paid or secured must be declared in DE 4/4 (Tax Base), 4/6 (Payable Tax Amount) and 4/7 (Total Taxes).

Additional Information statement OVR01 must be completed in DE 2/2 to specify the reason for the manual calculation and supporting evidence for the calculations are to be provided as required.

Additional Information code OVR01 may only be used where Explicitly authorised by HMRC.

Where the importer wishes to use postponed VAT accounting (PVA) for goods when a manual tax calculation is used, the detailed guidance provided in DE 3/40 must be followed in order to be eligible to use PVA.

Failure to comply with the completion instructions provided in DE 3/40, to hold documentary evidence to support the use of PVA and to correctly account for PVA on the VAT return may result in the use of PVA being disallowed and a demand for the VAT being issued.

This data element is only required on a simplified declaration where controlled goods are being entered.

This data element should be completed when:

Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2: DE 1/11: Additional Procedure Codes for specific details.

DE 4/4 should be completed using the measurement unit code of ‘GBP’ followed by the value specified in the Procedure Codes completion rules (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details).

Where this data element is required by the Procedure Code, AI statement code ‘OVR01’ should also be entered in DE 2/2 (Additional Information) unless otherwise specified in the Procedure Codes completion rules. Completion of this data element may also require the completion of code ‘9WKS’ in DE 2/3 (Document codes) to provide evidence to support the manual duty calculation. This will be specified in the Procedure Code completion rules when required.

For paper declarations: prefix any quantity with ‘Q’.

Any decimal places declared for the quantity (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.

If no quantity or measurement unit/qualifier is required, this data element should be omitted unless otherwise a manual tax calculation is permitted.

For wine with an alcoholic strength between 11.5% and 14.5%, inclusive, imported to free circulation and home use between 1 August 2023 and 31 January 2025, an easement is in place to facilitate trade readiness. Imports of wine within these parameters must be declared under the wine easement with measurement unit code EAS and a notional strength of 12.5% abv, in addition to declaring the actual strength of the wine against measurement unit ASV.

When using a 300 series Tax Type/National Additional Code which includes Small Producer Relief, measurement unit code SPR must be declared together with the appropriate SPR rate. For details of the Small Producer Relief scheme and rate calculator see Check if you’re eligible for Small Producer Relief on Alcohol Duty.

This data element may only be declared on a Declaration Category I1 B&E data set by Military end use authorisation holders.

When a manual tax calculation is permitted, DE 4/6 should be completed showing the amount of revenue to be paid or secured for each tax type.

This must be declared in Sterling (GBP). The currency must be declared as well as the amount of Tax due.

This data element should only be completed when:

Wherever a monetary amount is declared, a currency code must also be provided for that same data element, for example USD500 in DE 4/14 (Item price).

The currency declared must relate to each specific monetary amount being declared.

For example:

Any decimal places declared (up to a maximum of 2 places) must be deducted from the total number of characters used in the data element. For example, if 2 decimal places are used, then only 14 whole numbers may be used in front of the decimal place.

Amounts declared in DE 4/6 must be in GBP

This data element may only be declared on a Declaration Category I1 B&E data set by Military end use authorisation holders.

When a manual tax calculation is required, DE 4/7 should be completed showing the total amount of revenue to be paid or secured for the goods item.

This must be declared in Sterling (GBP). The currency must be declared as well as the amount of Tax due.

This data element should only be completed when:

In all other cases this data element must be left blank.

The Customs Declaration Service (CDS) system will calculate the total taxes due for each item.

Wherever a monetary amount is declared, a currency code must also be provided for that same data element, for example USD500 in DE 4/14 (Item price).

The currency declared must relate to each specific monetary amount being declared.

For example:

Amounts declared in DE 4/7 must be in GBP

This data element is only required on a simplified declaration where a claim to a tariff quota is being made on the simplified declaration.

When Simplified Declaration Procedure or Entry in Declarant’s records (EIDR) is being used, only Method of Payment (MOP) codes E or R may be used.

The list of allowable MOP and the codes to be declared for each may be found in Appendix 9: DE 4/8: Method of Payment Codes.

A MOP code is only required where there is revenue to pay or secure.

Where no MOP code has been provided and CDS identifies that revenue has to be paid or secured, CDS will issue an immediate payment request.

A single MOP code is to be declared for each tax type declared in DE 4/3. Where a MOP code is entered to secure (or pay) a particular tax type, the equivalent payment method will be used to collect any outright payment (or security) due. For example, MOP code R (deferment account deposit) declared to secure the potential customs duty, the system will automatically collect any outright customs duty due from the same deferment account.

Where security may be required in the event of a quota being critical, an appropriate MOP code must be declared in DE 4/8 to ensure the duty can be taken on deposit. Please note that as per the section above, only a single method of payment can be used against a single tax type.

Where a deferred method of payment (code E or R) is used:

Where deferred payment is being used to pay or secure Customs duty:

DE 2/3 and 3/39 do not need to be completed when deferment is only being used for other taxes.

When MOP codes N or P are being declared in DE 4/8, then:

The MOP types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8: Method of Payment Codes for codes that can be used for other tax lines.

DE 4/8 may be left blank where no payment or security is due for the specific tax type.

When codes M or N are inserted, a deposit slip (form C&E955) must be attached to the declaration.

When code R is used, deposit slip (form C&E955D) must be attached.

Failure to attach forms C&E955 and C&E955D could result in a delay in any future repayment. Document code ‘955D’ must be declared in DE 2/3. Please refer to Appendix 5: DE 2/3: Documents and other Reference Codes.

Evidence of VAT paid will normally be issued direct to importers in the form of a monthly VAT certificate form C79.

A declarant acting on behalf of an importer may not use the importer’s guarantee account (MOP U and V) without being authorised to do so. This authority may be specific (relating to one consignment) and be presented with the declaration, or alternatively may be a standing authorisation, which covers all consignments.

If a declaration is processed as a paperless declaration, any authority must be retained at the traders registered premises (for 4 years) and may be subject to audit by customs.

For Postponed VAT Accounting (PVA) the declarant should declare the Importer’s VAT registration details in DE 3/40 and leave DE 4/8 blank unless specifically instructed otherwise when performing a manual duty calculation. Detailed guidance on using PVA with CDS can be found in the completion instructions for DE 3/40.

This data element is only required on a simplified declaration where a claim to a tariff quota is being made on the simplified declaration.

Additions and Deductions must be completed for importations to Inward Processing when the declarant opts to use the Article 86 (3) customs debt rules as laid down in EU Reg. No. 952/2013. In such cases Additional Procedure Code F44 should be declared in DE 1/11 and GEN86 completed in DE 2/2 (Additional Information). Please refer to Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes for more details.

This data element may be completed at header or item level, dependent on the particular type of addition or deduction concerned (see Appendix 10: DE 4/9: Additions and Deductions Codes for details).

Additions and deductions should only be declared at header level where they apply to all good items on the customs declaration.

Each addition or deduction code can only be declared once at header level. The same addition or deduction code cannot then be declared at item level as well.

If a specific addition or deduction is being declared at item level, that addition or deduction may only be declared once per item.

All additions or deductions must be declared in the currency in which the charge (addition or deduction) was invoiced.

This data element is made up of two components:

For each type of addition or deduction, enter the relevant code from Appendix 10: DE 4/9: Additions and Deductions Codes.

For each addition or deduction declared in the first component, enter the corresponding amount to be included in or deducted from the item price.

This amount should be declared as either:

Where the customs value of the goods in question cannot be determined under method 1 (Article 70 of the Code), the declarant shall provide the customs authorities any additional information necessary for the purposes of determining the customs value.

Up to 99 instances of this data element may be declared at header and item level.

Wherever a monetary amount is declared, a currency code must also be provided for that same data element, for example USD500.

The currency declared must relate to each specific monetary amount being declared.

For example:

Please refer to Appendix 11: DE 4/10: Currency Codes for the list of codes to be used for each currency accepted by CDS.

When using Delivery Term DDP, see DE 4/14 Item Price completion instructions for further guidance.

For multi-item declarations CDS divides any freight charges between the items in proportion to their value or gross mass according to the declarant’s choice.

Codes for apportionment by gross mass and value must not be mixed on a declaration. For instance, if a declaration includes any of the codes AP, AR, AV, BA or BR then it must not include any of the codes AQ, AS, AW, BS or BU.

When using codes BS and BU on a multi-item declaration, the deduction must not reduce the value of any item to zero or a negative amount.

In these cases, the freight charges must instead be apportioned by value rather than weight using the code BA or BR as appropriate.

Freight charges will be apportioned by value for codes:

Freight charges will be apportioned by gross mass for codes -

Codes AR, AS, BR or BS must only be used when an Airport of Loading code has been declared in DE 5/21 and an adjustment is being made to the customs value for the freight charges relating to the section of the flight which is considered to be within the EU. Only one of the codes AR, AS, BR or BS can be used on a declaration.

Enter those charges relating to the air transport of the goods which represent the freight charges only. Do not include any items such as handling charges or agency fees.

CDS will adjust the air transport costs using set percentages as per Appendix 15A: DE 5/21: Foreign Airport Zones and Percentages, as part of the calculation of the customs value.

Any other freight charges, such as transport from the exporter’s premises to the airport, should be declared separately using the appropriate code from the list in Appendix 10: DE 4/9: Additions and Deductions Codes. All freight charges to be added or deducted must be declared in the currency shown on the air waybill.

Transhipments:

For goods transhipped via another EU airport, DE 5/21 (Airport of Loading) must still be completed with the code for the third country airport from which the goods were dispatched to the EU.

The adjustments for flights within the EU use standard percentages irrespective of the destination airport so you will not be disadvantaged.

Any separate transport charges from the transhipment airport within the EU to the final destination must be declared using the appropriate code AV or AW.

These codes should not to be completed when freight charges have been included in DE 4/11 and DE 4/14.

If this data element is completed CDS will include the charges in the calculation of the customs and other values.

Enter the amount of the transport costs, loading and handling charges to no more than 2 decimal places.

For goods imported by surface transport (land or sea), if the values declared in DE 4/11 and 4/14 include the cost of transport within the EU, these should be declared against code BA or BU and will be deducted from the value for customs duty.

CDS calculates the value for VAT by adding any duties, levies or additional costs to be included in the VAT value, to the value declared in DE 4/14.

Codes AV or AW must only be used when there are any additional costs, not included in DE 4/14 Item Price, which need to be added to arrive at the value for VAT, for example freight charges covering transport within the EU (see Working out the customs value of your imported goods and Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland).

When using codes AN, AO, BG or BK to declare an addition or deduction based on a decision granted in accordance with Article 71 of the EU Reg. No. 2015/2446, the following must also be declared:

In DE 2/3 (Document Codes):

In DE 3/39 (Holder of the Authorisation):

Please note that these codes must not be used on supplementary declarations (Additional Declaration Types Y or Z declared in DE 1/2).

Only one of the codes AN, AO, BG or BK can be used on a declaration.

When using codes AC, AX, AZ, AM, AO, BL, BF, BK or BI, CDS will apply the declared % adjustment to the item price declared in DE 4/14. If the % adjustment should be applied to any other additions or deductions or if the % adjustment does not apply to the full amount declared in DE 4/14, then the declarant will need to calculate the amount manually and declare the monetary adjustment under the appropriate corresponding code, AB, AF, AH, AI, AN, BD, BM, BG or BH.

If making a manual calculation of the addition or deduction, then a work sheet showing the calculations must be held and made available to Customs on request. Document Code 9WKS must be declared in DE 2/3 (Document Codes).

DE 4/10 (invoice currency) is not declared to CDS as a data element in its own right.

Wherever a monetary amount is declared, a currency code must also be provided for that same data element, for example USD500 in DE 4/14 (Item price).

The currency declared must relate to each specific monetary amount being declared.

For example:

This data element must not be completed for goods which have been entered under Simplified Procedure Value (SPV) or Standard Import Value (SIV). It cannot therefore be used in conjunction with Additional Procedure Code E01, E02 or 1SV in DE 1/11. (See Appendix 2: DE 1/11: Additional Procedure Codes for details.)

Completion of this data element is optional and may be left blank.

When this data element is completed, it must correspond to the sum of the item price/ amount for all items (DE 4/14 Item Price/ Amount).

Enter the total invoiced price/ amount for all goods declared in the declaration, expressed in the currency unit declared in DE 4/14 (Item price).

Enter either:

Wherever a monetary amount is declared, a currency code must also be provided for that same data element, for example USD500 in DE 4/14 (Item price).

The currency declared must relate to each specific monetary amount being declared.

For example:

Please refer to Appendix 11: DE 4/10: Currency Codes for the list of codes to be used for each currency accepted by CDS.

CDS converts foreign currency amounts into sterling using stored rates of exchange. The rate of exchange used for this purpose is the rate in force on the day the declaration is accepted.

Rates of exchange for most foreign currencies used for customs purposes are published by HM Revenue and Customs (HMRC) monthly and apply from midnight on the last day of the month for use during the following month. You can read about rates of exchange to be used for customs purposes, including any changes in published rates.

Where the goods are invoiced in multiple currencies, please follow the instructions below.

Where the goods have been invoiced in more than one currency, the invoice value must be converted and entered in Sterling (GBP).

Where the goods have been invoiced in more than one currency Document Code ‘9WKS’ must be declared in DE 2/3 (Document Codes). A copy of the worksheet or valuation declaration showing how the conversion was made, must be held and made available to Customs on request.

Where a fixed rate of exchange is stipulated in the contract of sale and is being used:

Where a fixed rate of exchange is applied, Document Code ‘9WKS’ must be declared in DE 2/3 (Document Codes). A copy of the worksheet or valuation declaration showing how the conversion was made, must be held and made available to Customs on request.

Evidence to support the use of fixed rates of exchange must be held and made available to Customs on request.

When delivery terms DDP is declared in DE 4/1, any amounts included in the invoice value which represent import duties or other charges payable in the UK for reason of the import or sale of the goods, must be deducted so that these are excluded from the total amount invoiced declared in DE 4/11. Document code 9WKS must be included for the worksheet showing how the declared value has been arrived at.

When DDP is used with consignments which are not anticipated to incur UK import duties but the seller has undertaken to reimburse the buyer for any duties which are charged, no deduction should be made. If duty is charged and the seller reimburses the buyer for this amount, then an application can be submitted for a post clearance adjustment.

Valuation Indicator must be completed for importations to Inward Processing when the declarant opts to use the Article 86 (3) customs debt rules as laid down in EU Reg. No. 952/2013. In such cases Additional Procedure Code F44 should be declared in DE 1/11 and GEN86 completed in DE 2/2 (Additional Information). Please refer to Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes for more details.

This data element should only be completed when valuation method 1 is used. In all other instances it should be left blank.

Using the relevant codes, enter the combination of indicators required to declare whether the value of the goods is affected by specific factors.

The code comprises four digits, each of which being either a ‘0’ or a ‘1’:

Each ‘1’ or ‘0’ digit reflects whether or not a valuation indicator has an impact on the Customs Value of the goods concerned (for example, they affect the item price). These digits are directly related to the terms under which valuation method 1 can be used. If any of the 4-digits is ‘1’, then the consignment does not comply with the conditions for using valuation method 1, and an alternative valuation method must be used instead. The only acceptable valuation indicator when using valuation method 1, is 0000.

For all 4-digits, enter code:

If the consignment value does not exceed £20,000, and there is no evidence to suggest that the consignment does not comply with the conditions of using valuation method 1, then the declarant can assume that valuation method 1 is applicable and valuation indicator 0000 used.

For consignments valued in excess of £20,000 which are declared with valuation method 1, declarants will be expected to retain evidence that they have confirmed the consignment complies with the conditions of using valuation method 1. Other than in the case of self-representation, this evidence could include an:

This data element is only required on a simplified declaration where:

When the value is to be determined by the selling price after import, or where evidence to support to sale of equivalent goods is not available at the time of import, a provisional value must be declared in DE 4/14 and Additional procedure Code 1FV must be declared in DE 1/11. Document code 9WKS must be declared in DE 2/3 for the worksheet used to calculate the provisional value, which must be based on a realistic estimate of the expected selling price. All charges due will be taken on deposit and will be subject to post-clearance adjustment once the selling price has been established.

When the value is to be determined by the selling price of similar/identical goods, and supporting evidence is available at the time of import, a final value must be declared in DE 4/14 and none of the valuation specific Additional Procedure Codes (E01, E02, 1SV or 1FV) declared in DE 1/11. Document code 9WKS must be declared in DE 2/3 for the worksheet used to calculate the value, and appropriate evidence must be held to prove the details of the previous sale. The value declared in this case will be considered the final value and charges will be collected outright based on this value.

Enter the item invoice price/amount for the goods described in the relevant DE 6/8 (Description of Goods) and the currency used to invoice the goods.

Please refer to Appendix 11: DE 4/10: Currency Codes for the list of codes to be used for each currency accepted by CDS.

The item price must be the invoice price for each goods item, excluding any additions which need to be declared under DE 4/9, but including any amounts which are to be deducted under DE 4/9.

The item value must be calculated manually and the net amount entered in this data element (evidence to support any addition/ deduction is to be provided on request.

Code 9WKS must be declared in DE 2/3 (Document Codes) to support the valuation calculation.

The customs value of goods is defined in Working out the customs value of your imported goods.

It must be declared when:

When importers or agents/ representatives use their own valuation methods the customs value must also be declared in this data element.

When Additional Procedure Codes (DE 1/11) E01, E02 or 1SV are used this data element must be left blank.

Wherever a monetary amount is declared, a currency code must also be provided for that same data element, for example USD500 in DE 4/14 (Item price).

The currency declared must relate to each specific monetary amount being declared.

For example:

The sum of the amount filled in for DE 4/14 (Item price/ amount) of all items in a customs declaration must be equal to the total amount filled in for DE 4/11 (Total Amount Invoiced) where declared.

The CDS system will convert any amounts declared in foreign currencies to sterling, using the rate of exchange current at the time the declaration is accepted by customs. If the current rate is not being used (for example because a fixed rate has been stipulated in the contract for sale of the goods or if the goods have been invoiced in more than one currency (see DE 4/11 Total Amount Invoiced) the amount shown in this data element must be in sterling.

Where the goods have been invoiced in more than one currency, the invoice value must be converted and entered in Sterling (GBP).

Where a fixed rate of exchange is stipulated in the contract of sale and is being used:

Evidence to support the use of fixed rates of exchange must be held and made available to Customs on request.

When delivery terms DDP is declared in DE 4/1, any amounts included in the invoice value which represent import duties or other charges payable in the UK for reason of the import or sale of the goods, must be deducted so that these are excluded from the item price declared in DE 4/14. Document code 9WKS must be included for the worksheet showing how the declared item price has been arrived at.

Where applicable, the Fixed Rate of Exchange must be completed for importations to Inward Processing when the declarant opts to use the Article 86 (3) customs debt rules as laid down in EU Reg. No. 952/2013. In such cases Additional Procedure Code F44 should be declared in DE 1/11 and GEN86 completed in DE 2/2 (Additional Information). Please refer to Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes for more details.

This data element contains the rate of exchange fixed in advance by a contract between the parties concerned.

Where a fixed rate of exchange is stipulated in the contract of sale and is being used:

Evidence to support the use of fixed rates of exchange must be held and made available to Customs on request.

Any decimal places declared (up to a maximum of 5 places) must be deducted from the total number of characters used in the data element. For example, if 5 decimal places are used, then only 7 whole numbers may be used in front of the decimal place.

The exchange rate declared in DE 5/15 will not be used in any of the calculations made by CDS so it is imperative that any adjustment is made in the manual calculations.

This data element is only required on a simplified declaration where a claim to a tariff quota is being made on the simplified declaration.

Valuation Method must be completed for importations to Inward Processing when the declarant opts to use the Article 86 (3) customs debt rules as laid down in EU Reg. No. 952/2013. In such cases Additional Procedure Code F44 should be declared in DE 1/11 and GEN86 completed in DE 2/2 (Additional Information). Please refer to Appendix 1: DE 1/10: Requested and Previous Procedure Codes and Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes for more details.

This data element must be completed for all items on the declaration to indicate the valuation method to be used to calculate the value for Customs Duty.

Enter the appropriate valuation method code in this data element and declare the document (and relevant status code) in DE 2/3 Document Code from the table below which supports the valuation method.

See Appendix 5: DE 2/3: Documents and Other Reference Codes for more details on the completion rules for the relevant document code.

Note: if the declared value is based on a proforma invoice and the final invoice value differs from the proforma invoice value, the declarant will need to request a post clearance adjustment.

Simplified Procedure Value (SPV) is now declared using an Additional Procedure Code E01 (EU or 1SV (GB) in DE 1/11 (see Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes for details) and Valuation Method Code ‘4’ should be declared in this field.

Declarations using Standard Import Value (SIV), DE 1/11 code E02, should also use valuation method code 4.

Guidance on Valuation methods can be found at: Working out the customs value of your imported goods.

DE 4/17 may be left blank for goods entered to a customs warehouse.

However, where a claim to preferential origin status is being reserved at the time of entry to the customs warehouse, the intended preference claim must be indicated on the entry to warehousing through the use of AI statement code WHSRP in DE 2/2 (see Appendix 4: DE 2/2: Additional Information (AI) Statement Codes for details).

DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.

The Preference Code is only required on the simplified declaration where controlled goods or a claim to a tariff quota is being made on the basis of the simplified declaration.

Only preference codes 100 and 118 may be declared in DE 4/17 when using a Declaration Category I1 B and/or E data set.

The completion of DE 4/17 is mandatory for all imports where the goods are:

The 3-digit code indicates whether a reduction in, or relief from, import duty applies. This includes specific duties and other equivalent charges applicable to Common Agricultural Policy (CAP) goods. A definitive list of the combinations of these digits and their usage is provided in Appendix 12: DE 4/17: Preference Codes.

For goods imported into Northern Ireland and declared with AI code NIIMP, the declaration will be validated against both the UK Integrated Online Tariff and the Northern Ireland Online Tariff. In a limited number of cases the preference code requirements will not match in both tariffs. In such cases DE 4/17 should be completed with the preference code required by the UK Integrated Online Tariff. The preference code for the Northern Ireland Online Tariff should be declared in the DE 2/2 free text field against Additional Information code EUPRF. Validation against the Northern Ireland Online Tariff will treat this preference code as if it had been completed in DE 4/17.

For claims to quota on Northern Ireland declarations, DE 4/17 must be completed with the preference code appropriate to the UK Integrated Online Tariff quota being claimed. AI code EUPRF is not required for items claiming quota.

Enter the intrinsic value of the goods in GBP (Sterling).

Notes:The intrinsic value of the goods should not include any values that are not specific to the actual goods item, for example freight/postage/shipping costs and insurance.

Where multiple products, being sent to a single recipient, are being grouped and declared as a single goods item on the declaration, the intrinsic value of all the goods must not exceed £135.

Wherever a monetary amount is declared, a currency code must also be provided for that same data element.The currency declared must relate to each specific monetary amount being declared.

Enter the transport costs up to the place of final destination. This must be declared using the currency in which the transport costs are being charged.

The currency used to declare the transport costs must be the currency in which the transport costs are charged and not the currency of any invoices for the goods.

Wherever a monetary amount is declared, a currency code must also be provided for that same data element.The currency declared must relate to each specific monetary amount being declared.

Blog

Group 4: Valuation Information and Taxes