Guidance

Delivery terms for Data Element 4/1 of the Customs Declaration Service

Find codes for the delivery terms for each mode of transport to be used in Data Element 4/1 (Appendix 7).

From:
HM Revenue & Customs
Published
1 August 2018
Last updated
30 April 2024 — See all updates

Documents

Codes for delivery terms

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Details

A 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 2 components:

This Data Element should be left blank when additional procedure codes E01 or E02 are being used in Data Element 1/11.

Published 1 August 2018
Last updated 30 April 2024 + show all updates

  1. Codes for delivery terms have been added. Codes applicable for modes of transport, sea and inland waterway transport, and when no other Intercom code is applicable have been removed.

  2. Codes applicable for all modes of transport has been updated with a new Incoterms Code added and Code Delivered at terminal (DAT) has been removed.

  3. References for Incoterms have been updated to reflect that the codes are now based in INCOTERMS 2020 rather than INCOTERMS 2010.

  4. This page has been updated to reflect the deletion of codes DDU, DES, DEQ and DAF.

  5. First published.

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