Group 4: Valuation Information and Taxes
Updated 9 October 2024
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DE 4/3 Tax Type (Box 47a: Type)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | Union codes: a1 + n2 or National codes: n1 + an2 |
NA | 99x |
This Data Element (DE) is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.
Where no revenue is to be paid or secured, DE 4/3 may be left blank
All Declaration Categories:
Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.
Notes:
The Tax Type codes identify the kinds of duty or tax being declared (for example, ad valorem Customs Duty is declared using code A00, import VAT is declared using code B00).
Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.
The manual calculations made in conjunction with these taxes to be paid or secured must be declared in DE 4/4 (Tax Base), 4/6 (Payable Tax Amount) and 4/7 (Total Taxes).
DE 4/4 Tax Base (Box 47b: Tax Base)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | Measurement unit: an..4 + Quantity: n..16,6 |
NA | 99x |
This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.
All Declaration Categories:
This data element is used to provide, for each separate tax type, enter the value on which the manual tax calculation has been based:
- Declare the measurement unit code: ‘GBP’ to indicate Sterling (£)
- Followed by the quantity: the value on which the tax calculation is based against each of the tax types declared in DE 4/3, for example, the invoice value of the goods.
Notes:
Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.
For paper clearance requests: prefix any quantity with ‘Q’.
Any decimal places declared for the quantity (up to a maximum of 6 places) must be deducted from the total number of characters used in the data element. For example, if 3 decimal places are used, then only 13 whole numbers may be used in front of the decimal place.
Amounts declared in DE 4/4 must be in GBP
Any currencies declared to Customs Declaration Service (CDS) must be attached to a specific data element amount. The currency should therefore be declared with the appropriate data element amount.
For example:
- ‘GBP’ followed by the tax base invoiced in DE 4/4
- ‘GBP’ followed by payable tax amount in DE 4/6
- ‘GBP’ followed by the total tax amount in DE 4/7.
DE 4/6 Payable Tax Amount (Box 47d: Amount)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | n..16,2 | NA | 99x |
This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.
All Declaration Categories:
Enter the amount of revenue due against each tax type to be paid or secured.
DE 4/6 should be completed showing the amount of revenue in GBP to be paid or secured for each tax type. The currency must be declared as well as the amount of Tax due.
Notes:
Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.
Amounts declared in DE 4/6 must be in GBP.
Any currencies declared to CDS must be attached to a specific data element amount. The currency should therefore be declared with the appropriate data element amount.
For example:
- ‘GBP’ followed by the tax base invoiced in DE 4/4
- ‘GBP’ followed by payable tax amount in DE 4/6
- ‘GBP’ followed by the total tax amount in DE 4/7
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.
DE 4/7 Total Taxes (Box 47: Derived)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | n..16,2 | NA | 99x |
This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.
All Declaration Categories:
Enter the total amount of revenue in GBP due for the goods item. This should equal the amount manually calculated for each tax type.
DE 4/7 should be completed showing the total amount of revenue in GBP to be paid or secured for the goods item. The currency must be declared as well as the amount of Tax due.
Notes:
Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.
Amounts declared in DE 4/7 must be in GBP
Any currencies declared to CDS must be attached to a specific data element amount. The currency should therefore be declared with the appropriate data element amount.
For example:
- ‘GBP’ followed by the tax base invoiced in DE 4/4
- ‘GBP’ followed by payable tax amount in DE 4/6
- ‘GBP’ followed by the total tax amount in DE 4/7
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.
DE 4/8 Method of Payment (Box 47e: Method of Payment)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | a1 | NA | 99x |
This data element is only required on a C21i where any revenue has to be paid or secured prior to the release of the goods.
Where no revenue is to be paid or secured, DE 4/3 may be left blank
Where no MOP code has been provided and CDS identifies that revenue has to be paid or secured, CDS will issue an immediate payment request.
All Declaration Categories:
Enter a Method of Payment (MOP) code for each tax type to be paid or secured.
The list of allowable Methods of Payments (MOP) and the codes to be declared for each may be found in Appendix 9: DE 4/8: Method of Payment Codes.
A single MOP code must be declared for each tax type declared in DE 4/3.
Where the tax type has to be both paid and secured:
Where a MOP code is entered to secure (or pay) a particular tax type, the equivalent payment method will be used to collect any outright payment (or security) due. For example, MOP code R (deferment account deposit) declared to secure the potential customs duty, the system will automatically collect any outright customs duty due from the same deferment account.
Deferment:
Where a deferred method of payment (code E or R) is used:
- Enter the deferment account numbers (DANs) in DE 2/6.
Where deferred payment is being used to pay or secure Customs duty:
- Document Codes C505 and C506 must also be declared in DE 2/3 and
- Authorisation Type Codes CGU and DPO declared in DE 3/39.
DE 2/3 and 3/39 do not need to be completed when deferment is only being used for other taxes.
Cash Accounts:
When MOP codes N or P are being declared in DE 4/8, then:
- In DE 8/2 (Guarantee Type): Enter Code ‘Y’ where Cash Accounts are being used to pay/ secure the duties and other charges concerned.
- In DE 8/3 (Guarantee Reference): Enter the EORI number of the holder of the Cash Account being used to pay/ secure any duties and charges in the GRN component.
Notes:
Where revenue must be paid or secured prior to the release of the goods, a tax line must be completed on the C21i and a manual tax calculation declared.
Evidence of VAT paid will normally be issued direct to importers in the form of a monthly VAT certificate form C79.
A declarant acting on behalf of an importer may not use the importer’s guarantee account (MOP U and V) without being authorised to do so. This authority may be specific (relating to one consignment) and be presented with the clearance request, or alternatively may be a standing authorisation, which covers all consignments.
If a declaration is processed as a paperless declaration, any authority must be retained at the traders registered premises (for 4 years) and may be subject to audit by customs.
When paying/securing duties or taxes using an immediate payment method (MOP Codes A, B, C, H, M, or Z) in DE 4/8, all items on the declaration must use an immediate payment method.
Combining MOP codes A, B, C, H, M, or Z with a MOP code not on that list will cause the declaration to be rejected.
DE 4/10 Invoice Currency (Box 22: Invoice Currency and Total Amount Invoiced)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | a3 | 1x | NA |
Data element 4/10 (invoice currency) is not declared to CDS as a data element in its own right.
Wherever a monetary amount is declared, the currency code of GBP must also be declared.
No other currencies are permitted on a C21i.
DE 4/14 Item Price/ Amount (Box 42: Item Price)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| BIRDS | n..16,2 | NA | 1x |
This data element is mandatory.
All Declaration Categories:
Enter the combined intrinsic value in GBP of all goods being released on the BIRDS declaration.
Notes:
The intrinsic value of the goods should not include any values that are not specific to the actual goods item, for example freight/postage/shipping costs and insurance.
Where the combined value is entered in 4/14, each consignment to a single recipient within the BIRDS declaration must have an intrinsic value not exceeding £135.
Where a single item is being declared on a BIRDS declaration, the intrinsic value of that item must not exceed £135.
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.