Guidance

Method of payment (MOP) codes for Data Element 4/8 of the Customs Declaration Service

Find codes for the allowable methods of payment when using the Customs Declaration Service (Appendix 9).

• From: HM Revenue & Customs
• Published: 1 August 2018
• Last updated: 29 September 2024
  Show all updates

  1. 29 September 2024

     Additional information has been added to the details section about codes to use when using an immediate payment method, and a new note has been added for method of payment (MOP) code Z.

  2. 25 May 2023

     The method of payment (MOP) code G has been removed and is no longer in use.

  3. 4 March 2022

     This page has been updated with amendments at code G.

  4. 1 August 2018

     First published.

Documents

Method of payment codes for Data Element 4/8 of the Customs Declaration Service

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Details

This list provides details of the allowable methods of payment and the codes to be entered into Data Element (DE) 4/8.

When paying or securing duties or taxes using an immediate payment method (MOP codes A, B, C, H, M and Z) in DE 4/8, all items on the declaration must use an immediate payment method. Combining MOP codes A, B, C, H, M or Z with a MOP code not on that list will cause the declaration to be rejected.