Group 4: Valuation Information and Taxes
Published 10 January 2025
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This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.
DE 4/11 Total Amount Invoiced
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| I1 C&F | n..16,2 | 1x | NA |
This Data Element (DE) is optional and should be left blank.
All Declaration Categories
Enter the ‘Total Amount Invoiced’ (DE 4/11) for all goods items declared in the declaration. When DE 4/11 is completed:
- it must equal the sum total of all the amounts declared in DE 4/14
- the values declared in DE 4/14 for each goods item must each use the same currency
- the currency must match the currency used in DE 4/14 (Item Amount Invoiced)
If any goods item is declared using a different currency and DE 4/11 has been completed the declaration will be rejected.
For example:
- Item Number 1 declares a value in Sterling (GBP) in DE 4/14 (Item Amount Invoiced)
- Item Number 2 declares a value in Euros (EUR) in DE 4/14 (Item Amount Invoiced)
- DE 4/11 (Total Amount Invoiced) is completed in GBP
- the declaration will be rejected if DE 4/11 is completed as the total value of Item Numbers 1 and 2 when they are added together by the system, will not match the value entered by the declarant in DE 4/11
Notes
Wherever a monetary amount is declared to Customs Declaration Service (CDS), a currency code must also be provided. Refer to 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 HMRC monthly and apply from midnight on the last day of the month for use during the following month. For more information refer to the:
Multiple Invoice Currencies
Where the goods are invoiced in multiple currencies, the DE 4/14 (Item Amount Invoiced) of all goods items must be converted and entered in Sterling (GBP). DE 4/11 (Total Amount Invoiced) must also be declared in GBP.
DE 4/14 Item Amount Invoiced
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8 and I1 C&F | n..16,2 | NA | 1x |
Declaration Category H8
This Data Element (DE) is mandatory in all instances.
Declaration Category I1 C&F
When using Additional Procedure Code (APC) 1EL or 1LG, this DE is mandatory. In all other instances it may be left blank.
All Declaration Categories
Enter the ‘Item Amount Invoiced’ for the goods item and the currency used to invoice the goods.
The ‘Item Amount Invoiced’ should be completed with the invoice price for each goods item.
Where there is no invoice for the goods, declare an appropriate value for the goods, such as:
- intrinsic commercial value of the goods
- insurance value of the goods
- value used for the comparable goods from previous shipments
Notes
Wherever a monetary amount is declared to CDS, a currency code must also be provided. Refer to 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 HMRC monthly and apply from midnight on the last day of the month for use during the following month. For more information refer to the:
Multiple Invoice Currencies
Where the goods are invoiced in multiple currencies, the DE 4/14 (Item Amount Invoiced) of all goods items must be converted and entered in Sterling (GBP). DE 4/11 (Total Amount Invoiced) must also be declared in GBP.