Guidance

Measurement unit codes for data elements 8/7 and 4/4 of CDS

Use appendix 20 to find codes for data element 8/7 of the Customs Declaration Service (CDS) when importing into the UK.

These codes should only be completed in data elements 4/4 and 8/7 where a commodity code or document requires the provision of a measurement unit and qualifier. Where these are not stipulated against the document code or commodity code, this data is not required.

Measurement units and the tax calculation: (data element 4/4 (tax base)

The measurement units and qualifiers should only be completed in data element 4/4 (tax base) where they are required to support the calculation of the tax amounts, for example a third quantity is required such as alcoholic strength by volume.

Where a commodity code requires a measurement unit and qualifier (where they apply), this will be specified against the commodity code details in Volume 2 of the UK Trade Tariff.

Where the specific commodity code requires a measurement unit or qualifier, or both, to be declared, enter the appropriate code for the commodity’s measurement unit type using the table below. For example, if the commodity requires a quantity in litres, enter the measurement unit code of LTR followed by the quantity declared in litres.

Measurement units and documentation write off: (data elements 2/3 and 8/7)

A measurement unit and qualifier is only required where a specific quantity and measurement type has to be decremented against a specific document. For example, a licence has been issued for a total quantity of liquids in litres.

Where the specific document requires a measurement unit or qualifier, or both, to be declared, enter the appropriate code for the commodity’s/document’s measurement unit type using the list provided below. For example, if the document requires a quantity in litres, enter the measurement unit code of LTR. The quantity of litres being declared should be entered against the eighth component: quantity.

If no quantity or measurement unit/qualifier is required, this data element should be omitted.

Measurement unit and qualifier codes for Customs Declaration Service

The following table contains a list of measurement unit codes, their descriptions and qualifiers (where they applies). The codes from columns 1 and 2 are the only codes which may be declared to Customs Declaration Service in respect of data elements 8/7 and 4/4.

The code shown in column 4 (Customs Handling of Import and Export Freight (CHIEF) code) is provided for reference purposes only to ease the cross-referencing of old and new codes.

Measurement unit code Qualifier Description CHIEF code for reference purposes only
ASV   % volume 099
ASV X Volume hectolitre 098
CCT   Carrying capacity in metric tonnes 064
CEN   100 items 034
CTM   Carats (one metric carat = 2 × 10$ – 4kg) 026
DAP   Decatonne, corrected according to polarisation  
DHS   Kilogram of dihydrostreptomycin  
DTN   Hectokilogram 024
DTN E Hectokilogram net of drained weight  
DTN F Hectokilogram of common wheat  
DTN G Hectokilogram gross 062
DTN L Hectokilogram of live weight  
DTN M Hectokilogram net of dry matter  
DTN R Hectokilogram of the standard quality  
DTN S Hectokilogram of sugar with a yield in white sugar of 92%  
DTN Z Hectokilogram per 1% by weight of sucrose  
EUR   Euro (used for statistical surveillance)  
FC1   Factor  
FC1 X Factor hectolitre  
GBP*   Pounds (£) sterling  
GFI   Gram of fissile isotopes 089
GP1   Gross production  
GP1 X Gross production hectolitre  
GRM   Gram 021
GRT   Gross tonnage 093
HLT   Hectolitre 078
HMT   Hectometre 059
KAC   Kilogram net if acesulfame potassium 119
KCC   Kilogram of choline chloride 107
KCL   Tonne of potassium chloride  
KGM   Kilogram 023
KGM A Kilogram total alcohol 063
KGM E Kilogram net of drained weight 069
KGM G Kilogram gross 061
KGM P Kilogram of lactic matter  
KGM S Kilogram of sugar with a yield in white sugar of 92%  
KGM T Kilogram of dry lactic matter  
KLT   1,000 litres 040
KMA   Kilogram of methylamines 039
KMT   Kilometre 114
KNI   Kilogram of nitrogen 003
KNS   Kilogram of hydrogen peroxide 029
KPH   Kilogram of potassium hydroxide (caustic potash) 002
KPO   Kilogram of potassium oxide 001
KPP   Kilogram of diphosphorus pentaoxide 005
KSD   Kilogram of substance 90% dry 067
KSH   Kilogram of sodium hydroxide (caustic soda) 004
KUR   Kilogram of uranium 006
KW1   Kilowatt hour 097
LHC   Standard litre (of hydrocarbon oil) 070
LPA   Litre pure (100%) alcohol 066
LTR   Litre 076
LTR A Litre total alcohol 066
MIL   1,000 items 037
MTK   Square metre 045
MTQ   Cubic metre 087
MTQ C Cubic metre 1,000 080
MTR   Metre 057
MWH   100 kilowatt hours  
NAR   Number of items 030
NAR B Number of items per flask  
NCL   Number of cells  
NPR   Number of pairs 031
RET Retail price    
TCE   Tonne of CO2 equivalent 121
TJO   Terajoule (gross calorific value) 120
TNE   Tonne 025
TNE E Tonne net of drained weight  
TNE I Tonne of biodiesel content  
TNE J Tonne of fuel content (usually in form of tallow, stearin, paraffin wax or other waxes, including the wick)  
TNE K Tonne of bioethanol content  
TNE M Tonne net of dry matter  
TNE R Tonne of the standard quality  
TNE Z Tonne per 1% by weight of sucrose  
WAT   Number of watt 117

*Code GBP may only be used in data element 4/4 when explicitly instructed to do so by the procedure code completion rules in Appendix 1: data element 1/10: Requested and previous procedure codes. It must not be used in any other circumstances in data element 4/4.

Code GBP must not be used in data element 8/7 in any circumstances.

Published 1 August 2018