Customs Declaration Service: Value

September 5, 2022

AGI News

Group 4 Data Elements inform customs authorities about the value of goods and how they have been valued. Information included in this section involves determining VAT, duties due, calculating VAT, and how customs value has been built up.

Tariff declaration rules

Certain goods are subject to different import and export tariffs. The CDS contains detailed information about the commodity codes used for the goods being declared. Any specific tariff measures must be declared and referred to using the correct document codes and commodity codes.

At AGI, we offer all our customers extensive assistance and guidance about using the correct tariffs. To help you to navigate the CDS tariff declaration completion obligations, it’s a good idea to consider the following points:

  • Declaration Categories
  • Commodity Codes
  • Procedure Codes
  • Additional Procedure Codes
  • Additional Information (AI) Statement codes
  • Specific Document and Reference codes

These sections of the CDS will help you to input the required data and ensure that any goods which are subject to tariffs receive the correct treatment.

Valuation and taxes


For all declaration categories, delivery terms codes must be given when using valuation method one (transaction value of imported goods). The valuation code that is used in this part of the CDS contains two components. The first component is the INCOTERM code, and the second component is the location up to which the INCOTERMs apply. Code lists are available within the CDS.

The terms of delivery must be declared in a customs declaration for release for free circulation goods. This enables the correct determination of the customs value of any goods and can be used to calculate the statistical value for VAT. Tax calculations vary from country to country and must take into account the currency declared. For more information about completing Data Element Group 4 of the CDS visit the government website.