CDSSG08040 - Step-By-Step Guide, Step 3 - the Commodity Code and the Customs Declaration (DEs 6/14 - 6/17): Commodity Codes and Measurement Units

The measurement units that apply to the goods being declared can be identified by using the UK Global Online Tariff or Northern Ireland (NI) Online Tariff on Gov.UK. Ensure the correct Online Tariff is selevted for the type of journey being made.

Once you have found the specific commodity code to be declared, you can identify the measurement units that apply by completing the 3-steps outlined below:

Step 1: Select the Movement type

Select the Import or Export Tab according to the journey being made

Use this link to view an example of a commodity code’s summary page with the option to select Import details or Export details using the appropriate tab.

Step 2: Identify any Measurement Units that apply

You then need to identify if any measurement units or quantities apply to the goods.

These may be shown as Supplementary Units to be declared in DE 6/2:

To identify the type of measurement to be used the cursor should be placed over the Supplementary Units code. A pop-up box appears explaining the code, e.g., l for litres.

Some types of goods (e.g., excise) require additional measurement units to be provided in order to support the tax calculation.

Use this link to view an example of a commodity code’s measurement unit requirements

Step 3: Identify Measurement Unit Codes

Where a measurement unit is required in addition to the supplementary units provided in DE 6/2, the code list in Appendix 20: D.E. 2/3 & D.E.4/4 - Measurement Unit Codes should be used to declare the type of measurement being provided.

Where these are required, they should be declared in DE 4/4 (Tax Base), for example, Cigarettes with a requirement to declare the retail price should provide measurement unit code RET in DE 4/4 with the retail price of the cigarette declared in GBP.

Code	Description
RET	Retail Price

The code list in Appendix 20 is also used in DE 2/3 to identify measurement units provided to declare quantities being written off from a licence.