You cannot get an Advance Valuation Ruling after you've cleared goods through customs, HM Revenue & Customs warns. One application per product type must be submitted before customs formalities are completed. Businesses and their agents with a GB EORI number may apply to confirm the customs valuation method used when declaring goods imported into England, Scotland and Wales. The ruling is optional but gives legal certainty on how duty should be calculated; HMRC says it will contact applicants for further documents and will treat submissions marked confidential as commercially sensitive.
One application per product type must be submitted before completing customs procedures, HM Revenue & Customs advises. The Advance Valuation Ruling confirms the correct method of valuation importers should use when declaring goods, which helps ensure the correct duty is paid.
Eligibility is straightforward: businesses and agents holding a GB EORI number may apply. The service covers imports into England, Scotland and Wales.
Applications must be made before customs formalities finish; HMRC says decisions can't be made retrospectively. This authority can refuse a ruling if the applicant isn't planning to import the goods, can't supply the necessary information, or has already cleared the goods through customs import procedures.
Traders apply through a business tax account using the sign-in details associated with that account. Agents may act for traders, but they must be added to the trader's business tax account or supply a letter of authority if they can't be added online.
HMRC warns that online services may be slow during busy periods.
Applications must include supporting documents relevant to the goods. HMRC lists examples applicants should supply: commercial invoices from overseas suppliers, purchase orders, copies of previous import entries, a breakdown of manufacturers' costs, and commercial agreements with suppliers. And HMRC will contact applicants if it needs further supporting documents.
Applicants who need to include commercially sensitive material should mark those documents confidential at the time of application. Each ruling covers a single type of good, so traders importing multiple different product types must complete a separate application for each. The ruling is optional; importers may bring goods into the UK without one, but obtaining a ruling helps ensure the correct valuation method is used.
HM Revenue & Customs will contact applicants for further documents and will treat submissions marked confidential as commercially sensitive.
This article was created with AI assistance.
