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: 17 June 2022 — See all updates

Documents

Codes applicable for all modes of transport

ODS, 4.29 KB

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Codes applicable for sea and inland waterway transport – maritime

ODS, 4.42 KB

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Code applicable for when no other Incoterm code is applicable

ODS, 4.09 KB

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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:

• first component – INCOTERM code
• second component – location up to which the INCOTERMs apply, using the format specified in the import declaration completion guide

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 17 June 2022 + show all updates

1. 17 June 2022

   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.

2. 5 May 2022

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

3. 8 November 2021

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

4. 1 August 2018

   First published.