Guidance: Measurement unit codes for Data Elements 2/3 and 4/4 of the Customs Declaration Service

These codes should only be completed in Data Elements 4/4 and 2/3 where a commodity code, document or manual tax calculation requires the provision of a measurement unit and qualifier. Where these are not stipulated against the document code, procedure code or commodity code, this data is not required unless a manual tax calculation is being used.

Code GBP may only be used when a manual duty calculation is being made. It must not be used in any other circumstances in Data Element 4/4.

Code GBP must not be used in Data Element 2/3 in any circumstances.

Measurement units and the tax calculation — Data Element 4/4 (tax base)

The measurement units and qualifiers should only be completed in Data Element 4/4 (tax base) where they are required to support the calculation of the tax amounts, for example, a third quantity is required such as alcoholic strength by volume or a manual tax calculation is being made.

Where a manual tax calculation is being made, the only measurement unit code that may be declared in Data Element 4/4 is ‘GBP’.

Where a commodity code requires a measurement unit and qualifier (where applicable), this will be specified against the commodity code details in the UK Integrated Online Tariff or the Northern Ireland Online Tariff.

Where the specific commodity code requires a measurement unit or qualifier to be declared, enter the appropriate code for the commodity’s measurement unit type using the attached list.

For example, if the commodity requires a quantity in litres, enter the measurement unit code of LTR followed by the quantity declared in litres.

Measurement units and documentation write-off — Data Element 2/3

A measurement unit and qualifier is only required where a specific quantity and measurement type has to be decremented against a specific document. For example, a licence has been issued for a total quantity of liquids in litres.