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Guidance

Currency codes for Data Element 4/10 of the Customs Declaration Service

Find the currency codes to be used with Data Element (DE) 4/10 of the Customs Declaration Service (Appendix 11).

Updates to this page

From:
HM Revenue & Customs
Published:
1 August 2018
Last updated:
26 September 2026
Show all updates

  1. Tables 1 and 2 of Appendix 11 have been updated to include currency code VES (Venezuelan Bolivar).

  2. In 'Table 1 — listed by currency code' and 'Table 2 — listed by country name' the currency codes for Bulgaria, Croatia, Kosovo, and Zimbabwe have been updated.

  3. Details have been added to tables 1 and 2 to reflect the UK’s recognition of Palestine.

  4. In Table 1 and Table 2 the country names have been updated. Currency code, currency type and information for Puerto Rico (PR) has been added. Currency code for Sierra Leone (SLE) and Venezuela (VED) have been updated. Information has been added to country names Andorra, European Union, Guernsey, Isle of Man, Jersey, Mayotte, San Marino and Turkey. In Table 4, information has been added to country name to differentiate between Special Fiscal Territories of the EU, Crown Dependencies and countries with which the EU has a Customs Union. All data tables have been structurally upgraded.

  5. Updated country name 'Swaziland' to 'Eswatini (formerly known as Swaziland)'.

  6. First published.

Documents

Table 1 — listed by currency code

ODS, 12.4 KB

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Table 2 — listed by country name

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Table 3 — non-standard country codes and their currency codes

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Table 4 — special fiscal territories and countries with which the EU has a customs union

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Details

Known error workarounds may apply to this area of the instructions.

These tables provides details of the currency codes which may be used on a customs declaration submitted to the Customs Declaration Service (CDS) against their relevant country.

The invoice currency code used does not affect the currency to be used for the statistical value declared in DE 8/6, which must always be declared in Sterling (GBP).

Any currencies declared to Customs Declaration Service (CDS) must be attached to a specific Data Element amount. The currency should therefore be declared with the appropriate data element amount. For example:

  • ‘GBP’ followed by the total amount invoiced in Data Element 4/11
  • ‘GBP’ followed by either the item price or amount, or both, in Data Element 4/4
  • ‘GBP’ followed by additional freight charges in Data Element 4/9

Table 1 and Table 2

The information in both table 1 and table 2 is identical.

Both are lists of currency codes, currency types and country names:

  • Table 1 is sorted by currency code
  • Table 2 is sorted by country name

Note: Country names may also include further details to inform declarations.

Table 3

List of non-standard country codes, their definitions and appropriate currency codes to be used on declarations.

Table 4

List of Special Fiscal Territories and countries with which the EU has a Customs Union.

Note: For GB declarations only, Jersey (JE) and Guernsey (GG) are Crown Dependencies treated as Special Fiscal Territories of GB.

For NI declarations, Jersey and Guernsey are not allowed. Great Britain details must be used.

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