We don’t believe that the content of Notice 252 has significantly changed in the process but we strongly recommend that traders do check the new guidance to ensure that they remain compliant with the legislation.

To assist you in this regard, we have brought together, in one place, all the pages containing the guidance so that it will be easier for you to access the exact valuation guidance you need.

The guidance pages can be accessed here on gov.uk.

Accounting for buying commission in the customs value

When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.

Delivery costs to include in the customs value

Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.

Valuing imported goods that are lost, damaged or defective

How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.

Excluding interest charges from the customs value

Find out when to exclude interest charges from the customs value and what evidence you will need if you’re an importer or clearing agent.

Valuing imported goods using Method 1 (transaction value)

How to use Method 1 to work out the customs value of your imported goods if you’re an importer or clearing agent.

Valuing imported goods using Method 2 (transaction value of identical goods)

How to use Method 2 to work out the customs value of your imported goods if you’re an importer or clearing agent.

Valuing imported goods using Method 3 (transaction value of similar goods)

How to use Method 3 to work out the customs value of your imported goods if you’re an importer or clearing agent.

Adjusting for level and quantity when using Methods 2 or 3

Examples of how and when to adjust the customs value for commercial level and quantity when using Methods 2 or 3 if you’re an importer or clearing agent.

Working out the VAT value using the customs value of the imported goods

How to use the customs value to calculate VAT for imported goods if you’re an importer or clearing agent.

Valuing imported goods if you’re claiming inward or outward processing relief

How to work out the customs value of imported goods if you’re claiming inward or outward processing relief.

Valuing imported goods using Method 5 (computed value)

How to use Method 5 to work out the customs value of your imported goods if you are an importer or clearing agent.

Valuing imported goods using Method 6 (fall-back method)

How to use Method 6 to work out the customs value of your imported goods if you’re an importer or clearing agent.

Valuing imported goods if there are branch offices or inter-company transfers and accounting

How to work out the customs value if transactions are between branch offices or include inter-company transfers and accounting if you’re an importer or clearing agent.

How to include royalties and licence fees in the customs value

Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.

How to calculate the customs value if you're a selling agent

Find out which method you should use to calculate the customs value if you’re a selling agent or branch office.

Valuing imported goods that are free of charge, used, rented or leased

How to work out the customs value of imported goods that are free of charge, used, rented or leased if you’re an importer or clearing agent.

Valuing imported fruit and vegetables using simplified procedure values with Method 4

How to use simplified procedure values to work out the customs value of consignments of whole fruit or vegetables imported into the UK if you’re an importer or clearing agent.

Prepare to work out the customs value of your imported goods

Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.

Valuing imported goods using Method 4 (deductive method)

How to use Method 4 to work out the customs value of your imported goods if you’re an importer or clearing agent.

Working out the customs value of your imported goods

How to work out the customs value for Customs Duty, import VAT and trade statistics if you are an importer or clearing agent.

Check if you can pay less duty if your goods are imported into authorised use

Find out how you can import goods with a specific authorised use and pay less duty.

Returning goods to the UK

Find out how to return goods requiring import and export declarations after importing them to another country, or if they are rejected for import at another country’s border.

Duty and VAT relief when importing or withdrawing a motor vehicle (C&E941)

Apply for a certificate of entitlement to relief from duty and VAT on the import or withdrawal of a motor vehicle if you are visiting forces.

While you are here you may be interested in some Strong & Herd LLP training courses related to this topic:



Valuing Goods for Customs Purposes

Customs Compliance Review

Company Audit / Health Check