Additions and deductions for Data Element 4/9 of the Customs Declaration Service
Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).
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Known error workarounds may apply to this area of the instructions.
This Appendix provides details of the codes to be used with Data Element (DE) 4/9 of the Customs Declaration to declare any additions of deductions to the Item Price or Amount declared in DE 4/14. This data element must not be completed where Additional Procedure Codes E01 or E02 are declared in DE 1/11.
The following table contains a list of the codes to be used for each type of addition or deduction:
- additions begin with the letter A
- deductions begin with the letter B
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
If a specific addition or deduction is being declared at item level, that addition or deduction may only be declared once per item and cannot also be declared at header level.
Enter the relevant abbreviation codes from the attached tables.
Additions are defined under Articles 70 and 71 of EU Reg No 952/2013(UCC).
Deductions are defined under Article 72 of EU Reg No 952/2013(UCC).
Last updated 26 June 2023 + show all updates
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We have removed DE 4/9 deletion code BC. See Import Declaration Completion Instructions for DE 4/14 for guidance on declaring the value when using invoice term DDP (Delivered Duty paid).
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Clarification has been added to addition codes AR and AS, to make it clear that the full airfreight charges from the airport of loading to the airport of destination should be declared, and the Customs Declaration Service will then make an adjustment to the value for customs purposes using the set percentages applicable to the airport of loading. Addition and deduction code descriptions have also been amended, to cover the options of UK versus EU journeys.
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This page has been updated to reflect description changes, specifically those relating to air transport costs.
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First published.