Guidance

Method of payment codes for data element 4/8 of CDS

Use appendix 9 to find codes for data element 4/8 of the Customs Declaration Service (CDS) when importing into the UK.

This appendix provides details of the allowable methods of payments and the codes to be declared for each in data element 4/8.

Method of payment code to be declared in data element 4/8 Definition of Method of payment code
A Immediate payment in cash
B Immediate payment by corporate credit card
C Immediate payment by cheque
D This code is not currently in use
E Deferred payment (deferment account)
G Postponed payment: VAT system (Article 211 of EU Directive 2006/112/EC)
H Immediate payment by electronic credit transfer (faster payment, CHAPS, Bacs)
M Security deposit: immediate payment (cash deposit)
N Security deposit: immediate payment (CDS cash account deposit)
O Export refunds and/or common agricultural policy licence, security held by Rural Payments Agency
P Immediate payment from CDS cash account
R Security deposit: deferred payment (deferment account deposit)
S Importers general guarantee account (importer self-representation)
T Agent’s general guarantee account
U Security: importers guarantee account - standing authority (direct/indirect representation)
V Security: importers guarantee account - individual/specific authority (direct/indirect representation)
X SASP
Z Importers individual guarantee (for example, C&E 250)
Published 1 August 2018