HMRC has released guidance detailing the codes traders must use when declaring additions or deductions to item prices within the Customs Declaration Service. The guidance, contained in Appendix 10, provides reference codes for Data Element 4/9 to enable accurate reporting of price modifications such as freight, insurance, or discounts during customs declarations. This resource is essential for import and export declarations to ensure compliant customs entries.
Source: HMRC (GOV.UK) – Read the original