CDSSG04995 - Navigating the Tariff, Step 10 -Data Element guidance and Code Lists

Where the Appendix provides the code for only part of the data elements completion, the Declaration Completion Instructions will specify how it is to be used in the overall completion of the data element concerned. For example, DE 4/1:

The first part of the DE 4/1 requires a code to be selected from Appendix 7. The second part requires a code from Appendix 16I or the UN list of international location codes.

All Declaration Categories:

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 two components:

• First Component: INCOTERM code
• Second Component: Location up to which the INCOTERMs apply.

Details of the delivery terms which may be used, and their completion instructions may be found in Appendix 7: D.E. 4/1: Delivery Terms.

First Component: INCOTERM (a3)

Enter the INCOTERM using the appropriate code from Appendix 7.

Second Component: Location name (an..17 coded version or an..37 free text version)

Enter the location up to which the INCOTERMs apply, in the following format:

• UN/LOCODE an..17.The UN/LOCODE must be used where an appropriate code exists.

  A list of GB UN/LOCODES may be found in Appendix 16I: D.E. 5/23: Goods Location Codes. Codes from Appendix 16I declared in D.E. 4/1 should be prefaced with the country code GB.