Guidance: Additions and deductions for Data Element 4/9 of the Customs Declaration Service

Clarification has been added to addition codes AR and AS, to make it clear that the full airfreight charges from the airport of loading to the airport of destination should be declared, and the Customs Declaration Service will then make an adjustment to the value for customs purposes using the set percentages applicable to the airport of loading. Addition and deduction code descriptions have also been amended, to cover the options of UK versus EU journeys.

This page has been updated to reflect description changes, specifically those relating to air transport costs.

First published.