Group 4: Valuation Information and Taxes
Updated 24 April 2024
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DE 4/2 Transport charges method of payment
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| B1, B2, C1 C&F and C1 B&E | a1 | 1x | 1x |
This data element is only required on a combined EXS and pre-departure declaration.
Additional Declaration type Y & Z (DE 1/2):
This data element is not required on a supplementary declaration.
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 |
Notes:
If the method of payment is the same for all items, it may be declared at Header level only. This data element should only be declared at item level if different methods of payment are used for individual items.
DE 4/10 Invoice Currency (Box 22: Invoice Currency and Total Amount Invoiced)
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 4/11 (Total Amount Invoiced).
The currency declared must relate to each specific monetary amount being declared.
For example:
- Goods are invoiced in US dollars, the currency declared in DE 4/11 (Total Amount Invoiced) would therefore be USD
- Statistical value must be declared in Sterling, therefore the currency declared in DE 8/6 would be GBP
Please refer to Appendix 11: DE 4/10: Currency Codes for the list of codes to be used for each currency accepted by CDS.
DE 4/11 Total Amount Invoiced (Box 22: Invoice Currency and Total Amount Invoiced)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| B1, B2 and B4 | n..16,2 | 1x | NA |
This data element is only mandatory for invoices of £100,000 and above.
All Declaration Categories:
Enter the total invoice price/ amount for all goods declared in the declaration, expressed in the currency stated on the commercial invoice.
Notes:
Wherever a monetary amount is declared, a currency code must also be provided for that same data element, for example USD500 in DE 4/11 (Total Amount Invoiced).
The currency declared must relate to each specific monetary amount being declared.
For example:
- Goods are invoiced in US dollars, the currency declared in DE 4/11 (Total Amount Invoiced) would therefore be USD
- Statistical value must be declared in Sterling, therefore the currency declared in DE 8/6 would be GBP
Please refer to Appendix 11: DE 4/10: Currency Codes for the list of codes to be used for each currency accepted by CDS.
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.
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. Information can be found on rates of exchange here: 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.
Multiple Invoice Currencies:
Where the goods have been invoiced in more than one currency, the invoice value must be converted and entered in Sterling (GBP).
Evidence to support the use of multiple invoice currencies must be held and made available to Customs on request.
Fixed Rates of Exchange:
Where a fixed rate of exchange is stipulated in the contract of sale and is being used:
- Enter the fixed rate of exchange used for the currency conversion, for evidence purposes in DE 4/15 (Fixed Rate of Exchange)
- Where declared, enter the Total Amount Invoiced (DE 4/11) in Sterling (GBP)
Evidence to support the use of fixed rates of exchange must be held and made available to Customs on request.
DE 4/15 Exchange Rate - Fixed in advance by contract (Box 23: Exchange Rate)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| B1, B2 and B4 | n..12,5 | 1x | NA |
This data element is only required when the sales contract stipulates a fixed rate of exchange.
All Declaration Categories:
This data element is used to declare the rate of exchange fixed in advance by a contract between the parties concerned.
Fixed Rates of Exchange:
Where a fixed rate of exchange is stipulated in the contract of sale and is being used:
- Enter the fixed rate of exchange used for the currency conversion, for evidence purposes in DE 4/15 (Fixed Rate of Exchange)
- Where declared, enter the Total Amount Invoiced (DE 4/11) in Sterling (GBP)
Evidence to support the use of fixed rates of exchange must be held and made available to Customs on request.
Notes:
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.
If an advanced fixed exchange rate is not declared in DE 4/15, the CDS system will use the current standard exchange rate for any currencies declared.