Group 4: Valuation Information and Taxes
Updated 16 October 2025
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This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-cds-volume-3-c21-customs-clearance-request-completion-guide-inventory-exports/group-4-valuation-information-and-taxes
DE 4/2 Transport charges method of payment
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21e | a1 | 1x | 1x |
This data element is only required on an EXS customs clearance request.
All Declaration Categories:
The transport charges method of payment is to be provided where available.
The codes to be used are:
| Code | Payment method |
|---|---|
| A | Payment in cash |
| B | Payment by credit card |
| C | Payment by cheque |
| D | Other (e.g. Direct debit to cash account) |
| H | Electronic funds transfer |
| Y | Account holder with carrier |
| Z | Not pre-paid |