Guidance

Delivery terms for data element 4/1 of CDS

Use appendix 7 to find codes for data element 4/1 of the Customs Declaration Service (CDS) when importing into the UK.

This appendix contains details of the delivery terms that can be declared in data element 4/1. Guidance on their completion is in the table below.

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 will be made up of 2 components:

  • first component - INCOTERM code
  • second component - location up to which the INCOTERMs apply

When additional procedure codes E01 or E02 are being used in data element 1/11, leave this data element (4/1) blank.

Codes applying to all modes of transport

First component: Incoterms code Meaning: Incoterms - ICC/ECE Second component: place to be specified
EXW (Incoterms 2010) Ex works Named place
FCA (Incoterms 2010) Free carrier Named place
CPT (Incoterms 2010) Carriage paid to Named place of destination
CIP (Incoterms 2010) Carriage and insurance paid to Named place of destination
DAT (Incoterms 2010) Delivered at terminal Named terminal at port or place of destination
DAP (Incoterms 2010) Delivered at place Named place of destination
DDP (Incoterms 2010) Delivered duty paid Named place of destination
DDU (Incoterms 2000 Delivered duty unpaid Named place of destination
FOB (Incoterms 2010) Free on board Named place of destination
CFR (Incoterms 2010) Cost and freight Named place of destination
CIF (Incoterms 2010) Cost, insurance and freight Named place of destination

Codes applying to sea and inland waterway transport (maritime)

First component: Incoterms code Meaning: Incoterms - ICC/ECE Second component: place to be specified
FAS (Incoterms 2010) Free alongside ship Named port of shipment
DES (Incoterms 2000) Delivered ex ship Named port of destination
DEQ (Incoterms 2000) Delivered ex quay Named port of destination

Code applying to road and rail transport

First component: Incoterms code Meaning: Incoterms - ICC/ECE Second component: place to be specified
DAF (Incoterms 2000) Delivered at frontier Named place
DEQ (Incoterms 2000) Delivered ex quay Named port of destination

Code that apply when no other Incoterm code applies

First component: Incoterms code Meaning: Incoterms - ICC/ECE Second component: place to be specified
XXX Delivery terms other than those listed above Narrative description of delivery terms given in the contract
Published 1 August 2018