Data structures; Measure components - uktrade/tariff-data-manual GitHub Wiki

Measure components

What measure components are

Measure components are the elements that make up a tariff duty.

Not all tariff measures have duties associated with them. For example, measure types which do need duties include:

third country duty (103)
tariff preference (142)
preferential tariff rate quota (143)

The import prohibition measure type (277) does not.

Types of duty applied to measures

The types of duties that can be applied to a measure are:

ad valorem duty - for example 0.00% or 3.60% (a percentage additional duty applied to the import duty of the goods)
specific duty - an amount based on the weight or volume of the imported goods rather than the price
compound duty - a combination of ad valorem and specific duties

Breaking down a duty string

Note: the below is an example and does not use real duty amounts

The full duty applicable to the import of white chocolate is as follows: 9.10% + 45.10 GBP / 100 KG MAX 18.90% + 16.50 GBP / 100 KG
This is actually made up of four measure components, with breaks as per the grey boxes.
The table below indicates what makes up the individual measure components:

Duty Expression ID	Duty Amount	Monetary Unit Code	Measurement Unit Code
01	9.1
04	45.1	GBP	DTN
17	18.9
19	16.5	GBP	DTN

These fields are discussed in detail below, for now recognise that the numbers in the table rows matches up with the four sections of the duty expression. Note that this is a compound duty, specifying an ad valorem duty (9.1%) and a specific duty (£45.10/100kg) up to a maximum value equal to another compound duty (18.9% + £16.50/100kg).

Duty expressions

Duty expressions indicate to the border system how the values that are attributed to the other columns in the measure component table should be treated.

Duty expressions cannot be changed, appended or deleted.

SELECT sid AS 'ID',
	description AS 'Description'
FROM measure_duty_expressions
    INNER JOIN common_version_groups
        ON measure_duty_expressions.trackedmodel_ptr_id = common_version_groups.current_version_id
ORDER BY sid

The sequence of the duty expression IDs is critical.
Individual measure components are added to measures and ordered by their duty expression ID, there is no separate sequence identifier that tells border systems the order in which to apply the components. They are applied in ascending order according to their duty expression ID.
In the white chocolate example, the duty expressions were in ascending sequence, there is no way to influence this.
Many of these duty expressions are duplicates of each other, both so that they can be assigned in the correct sequence, and because measures may be assigned measure components of a given duty expression ID once only. THus having duplicates also allows for similar duty expressions to be applied later in the sequence.
Despite their descriptions being not quite identical, duty expressions 1, 4, 19 and 20 are treated identically by border systems. The same applies to 17 and 35, these are functionally identical.

How to group duty expressions

You cannot choose which of the grouped duty expressions to select. You must use 01 on all occasions for an ad valorem duty or specific duties unless there is a compound duty. If there's a compound duty, use 01 followed by 04.

For standard duty expressions (excluding Meursing and supplementary units) there's a specific duty for a set monetary unit. If there is no value, then it is an ad valorem duty. This is why the duty expression description is '% or amount'.

For a specified monetary unit, there must be a measurement unit. For a specified measurement unit, you can also apply a qualifier which is used to specify measurement units such as 'kg net weight' or 'kg gross weight'. Read more about measurement units

Requirement	Use duty expression …
To add an ad valorem duty or specific duties …	01, 04, 19 and 20
To add an ad valorem duty or specific duties after a MAX clause	17 and 35
To add an ad valorem duty or specific duties after a MIN clause	15
To add a Meursing placeholder …	12, 14, 21, 25, 27 and 29
To add a supplementary unit	99

Managing duties

When a trader declares goods for import, they usually have to declare the weight of their goods in kilograms (KGM), but goods may also be measured in:

number of items for livestock
volume in litres for liquid items
number of pairs for socks

The trader is asked to complete Box 41 on the single administrative document (SAD) form. The trader must enter the numeric value and the supplementary unit, for example 247 items (NAR) or 15,000 litres of pure alcohol (LPA).

Measure component data structure entity-relationship diagram

Table "Measure Components" {
  measure_sid int [fk]
  duty_expression_id int [fk]
  duty_amount decimal
  monetary_unit_code char(3) [fk]
  measurement_unit_code char(3) [fk]
  measurement_unit_qualifier_code char(1) [fk]
}

Table "Measures" {
  measure_sid int [pk]
  "..." "..."
}

Table "Duty Expressions" {
  duty_expression_id int [pk]
  "..." "..."
}

Table "Monetary Units" {
  monetary_unit_code char(3) [pk]
  "..." "..."
}

Table "Measurement Units" {
  measurement_unit_code char(3) [pk]
  "..." "..."
}

Table "Measurement Unit Qualifiers" {
  measurement_unit_qualifier_code char(1) [fk]
  "..." "..."
}

Ref: "Measure Components".measure_sid > "Measures".measure_sid
Ref: "Measure Components".duty_expression_id > "Duty Expressions".duty_expression_id
Ref: "Measure Components".monetary_unit_code > "Monetary Units".monetary_unit_code
Ref: "Measure Components".measurement_unit_code > "Measurement Units".measurement_unit_code
Ref: "Measure Components".measurement_unit_qualifier_code > "Measurement Unit Qualifiers".measurement_unit_qualifier_code

Measure condition components

Measure conditions may be attached to conditions instead of to measures themselves. Measure condition components differ from measure components only in that they are attached to the condition and not the measure itself. Hence the E-R diagram is almost identical to the one above, with "Measure Condition Components" in place of the "Measure Components" entity and "Measure Conditions" in place of the "Measures" entity.

Measure condition components and measure components must not be applied together.

Validation rules

Code	Description
ComponentApplicability	Rule enforcing component applicability.
MA2	Deletion while in use rule for measure actions that are used in a measure condition component.
ME105	Mandatory subrecord rule for referenced duty expressions.
ME106	Validity contained rule for duty expressions used in measures.
ME108	The same duty expression can only be used once within condition components of the same condition of the same measure. (i.e. it can be re-used in other conditions, no matter what condition type, of the same measure).
ME109	If the flag ‘amount’ on duty expression is ‘mandatory’ then an amount must be specified. If the flag is set to ‘not permitted’ then no amount may be entered.
ME110	If the flag ‘monetary unit’ on duty expression is ‘mandatory’ then a monetary unit must be specified. If the flag is set to ‘not permitted’ then no monetary unit may be entered.
ME111	If the flag ‘measurement unit’ on duty expression is ‘mandatory’ then a measurement unit must be specified. If the flag is set to ‘not permitted’ then no measurement unit may be entered.
ME41	Mandatory subrecord rule for referenced duty expressions.
ME42	Validity contained rule for duty expressions referenced by measures.
ME43	The same duty expression can only be used once with the same measure.
ME45	If the flag “amount” on duty expression is “mandatory” then an amount must be specified. If the flag is set “not permitted” then no amount may be entered.
ME46	If the flag “monetary unit” on duty expression is “mandatory” then a monetary unit must be specified. If the flag is set “not permitted” then no monetary unit may be entered.
ME47	If the flag “measurement unit” on duty expression is “mandatory” then a measurement unit must be specified. If the flag is set “not permitted” then no measurement unit may be entered.
ME48	The referenced monetary unit must exist.
ME49	Validity contained rule for referenced monetary units.
ME50	The combination measurement unit + measurement unit qualifier must exist.
ME51	Validity contained rule for measurement units referenced by measures.
ME52	Validity contained rule for measurement unit qualifiers referenced by measures.
ME60	Mandatory subrecord rule for referenced monetary units.
ME61	Validity contained rule for referenced monetary units.
ME62	The combination measurement unit + measurement unit qualifier must exist.
ME63	Validity contained rule for referenced measurement units.
ME64	Validity contained rule for referenced measurement unit qualifiers.
MeasureComponentApplicability
MeasureConditionComponentApplicability