Update on completing declarations using Customs Declaration Service (CDS) Valuation Methods 2 & 3

BY:

Niamh O'Connor
17 January 2023

SHARE:

The 3.9.0 update for the Customs Declaration Service has updated Valuation Methods 2 & 3, meaning the workaround is no longer required.

The changes to how import declarations are completed using Customs Declaration Service (CDS) software for Valuation Methods 2 and 3 have been updated, and you should use the updated process to submit your rest of the world (RoW) to Great Britain (GB) declarations on CDS. 

 

What you need to do

You must stop using the workaround solution that was previously issued when declaring Valuation Method 2 or 3, and you use the following codes in DE 4/16 to indicate which valuation method has been used.

Code Valuation Method Associated Document Code (DE 2/3)
1 Valuation Method 1 — Transaction value N935 or N325 N934 if instructed to complete a form DV1 by Customs (and, if appropriate, C602 for any continuation sheet); otherwise, not applicable
2 Valuation Method 2 — Transaction value of identical goods N935 and the reference number of the invoice for the identical goods, which is being used as the basis for the declared value N934 if instructed to complete a form DV1 by Customs (and, if appropriate, C602 for any continuation sheet); otherwise, not applicable
3 Valuation Method 3 — Transaction value of similar goods N935 and the reference number of the invoice for the similar goods, which is being used as the basis for the declared value N934 if instructed to complete a form DV1 by Customs (and, if appropriate, C602 for any continuation sheet); otherwise, not applicable
4 Valuation Method 4 — The Deductive Method 9WKS with document status code AC for the worksheet demonstrating how the declared value has been determined. Not required if declaring E01, E02 or 1SV N934 if instructed to complete a form DV1 by Customs (and, if appropriate, C602 for any continuation sheet); otherwise, not applicable
5 Valuation Method 5 — The Computed Value Method 9WKS with document status code AC for the worksheet demonstrating how the declared value has been determined N934 if instructed to complete a form DV1 by Customs (and, if appropriate, C602 for any continuation sheet); otherwise, not applicable
6 Valuation Method 6 — The ‘Fall-back’ Method 9WKS with document status code AC for the worksheet demonstrating how the declared value has been determined N934 if instructed to complete a form DV1 by Customs (and, if appropriate, C602 for any continuation sheet); otherwise, not applicable

Please note that, for Inward Processing declarations (category H4) where Additional Procedure F44 has not been used, a Valuation Method is no longer required.


Further help and support from Strong & Herd using our dedicated CDS Helpline or OneCall™ Service


View Subscription Options Here


OneCall™ Email assistance as and when required; A one-call solution for all your import, export and customs enquiries. Export help. Import help. Customs help.

Stay informed about customs and international trade matters by subscribing to our OneCall™ service. This comprehensive offering includes a dedicated email helpline for support, timely practical updates direct to your inbox (Did You Know?), monthly UK Customs & Trade Briefings and access to an interactive members' area with an exclusive community for our subscribers.

Subscribe Today ➝

International Trade Updates & Spotlight Newsletter

Subscribe to our free information emails covering international trade topics...

Subscribe to our newsletter ➝

MORE INDUSTRY INSIGHTS...

by Niamh O'Connor 17 April 2025
Our May sessions are tailored to suit your schedule, offering full-day courses and focused, shorter clinics. Whether you're looking to master the basics of import/export or delve into more advanced Customs regulations, we have a wide range of courses to suit your needs.
by Gail Leeson 16 April 2025
The Export Control Joint Unit has issued Notice to Exporters 2025/09 advising of the update of the Open General Export Licence, Oil and Gas Exploration Dual Use Items
by Gail Leeson 15 April 2025
The EU, through Implementing Regulation 2025/77 amending Implementing Regulation (EU)2018/886 of 2018, has taken a hopeful step by placing the rebalancing measures on hold for a 90-day period. This pause in implementation is a clear indication of the EU’s commitment to negotiation over retaliation.
Show More