Guidance

Delivery terms for Data Element 4/1 of the Customs Declaration Service

Find codes for the delivery terms for each mode of transport to be used in Data Element 4/1 (Appendix 7).

• From: HM Revenue & Customs
• Published: 1 August 2018
• Last updated: 4 November 2024 — See all updates

Documents

Codes for delivery terms

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Details

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 shall be made up of 2 components:

• first component — INCOTERM code
• second component — location up to which the INCOTERMs apply, using the format specified in the import declaration completion guide

This Data Element should be left blank when additional procedure codes 1SV, E01 or E02 are being used in Data Element 1/11.

Published 1 August 2018
Last updated 4 November 2024 + show all updates

1. 4 November 2024

   Code DAT (Incoterms 2010) has been added.

2. 3 September 2024

   The 'Details' section has been updated to include an exclusion when using 1SV. This aligns with existing guidance and does not alter declaration completion requirements.

3. 30 April 2024

   Codes for delivery terms have been added. Codes applicable for modes of transport, sea and inland waterway transport, and when no other Intercom code is applicable have been removed.

4. 17 June 2022

   Codes applicable for all modes of transport has been updated with a new Incoterms Code added and Code Delivered at terminal (DAT) has been removed.

5. 5 May 2022

   References for Incoterms have been updated to reflect that the codes are now based in INCOTERMS 2020 rather than INCOTERMS 2010.

6. 8 November 2021

   This page has been updated to reflect the deletion of codes DDU, DES, DEQ and DAF.

7. 1 August 2018

   First published.