Apply for an Advance Valuation Ruling

WhenYou youmust importmake goodssure intoyou use the UK,correct youmethod mustwhen workworking out the correctcustoms methodvalue toof usegoods toyou workimport outinto theirthe customs value.UK.

You can apply to HMRC for an Advance Valuation Ruling before you make an import declaration to:

• check that the valuation method you have identifiedused isthe correct valuation method
• get a legally backed decision that you can use thisa methodcertain beforevaluation you make your import declarationmethod

An Advance Valuation RulingRuling, isbut not mandatory and you can still import goods into the UK without one, however having one canwill help make sure you pay the correct duty on theyour goods you import.goods.

Valuing goods can be complicated, so if you’re not an importer or clearing agent you may want to get someone to deal with customs for you.

Who can apply

You can apply if you are:

• a trader using your own own EORI number number starting GB
• an agent acting on behalf of a trader

If withyou awould businesslike taxan accountagent (youto act on your behalf, you will need to add thean agent to theyour business tax account. asIf you are unable to add an agent this way, then you will need to give the agent a teamletter memberof first) authority.

Before you start

You mustneed to apply beforefor youa importruling yourbefore goodsall orcustoms makeprocedures anyhave importbeen declarations,completed as— decisions cannot be made retrospectively.

What

HMRC youcan need

Torefuse apply,an youapplication willif need:you:

• are not planning to identifyimport the valuationgoods
• are methodunable youto thinksupply isall bestthe tonecessary valueinformation about your goods
• have already cleared your goods through Customs Import Procedures

You will need:

• a Government Gateway user ID and password (if you do not have one, you can create one when you apply)
• anto EORIidentify numberthe startingvaluation GBmethod you think is best to value your goods (find out about methods for working out the customs value of your imported goods)

When you apply, you will also need to give us supporting documents relevant to the goods being imported, such as:

• commercial invoices from overseas suppliers
• purchase orders
• copies of previous import entries
• a breakdown of manufacturers’ costs
• commercial agreements with suppliers
• any other relevant documents

We maywill refusecontact youryou application if youwe areneed notmore planningsupporting todocuments.

Apply for an Advance Valuation Ruling

You need to complete a separate application for each type of goodsgood that requirerequires a decision.

If you have a business tax account

Sign in to your business tax account to apply for an Advance Valuation Ruling using the Government Gateway user ID and password you used to set up the account.

To apply for a ruling, select ‘Get online access to a tax, duty, or scheme’ from the business tax account homepage.

If you do not have a business tax account

You can apply for an Advance Valuation Ruling using your Government Gateway user ID.

Apply now

After you’ve applied

We will reply to confirm we’ve received your application within 30 days.

We’llWhen giveyour youapplication ahas decisionbeen onaccepted, theyou Advancewill Valuationreceive Rulinga decision within 90 daysdays.

Your ofdecision yourwill applicationalso being accepted, as well as:include:

• the start date of the ruling (valid for up to 3 years, meaning you can use the ruling for any further imports of these goods during this time)
• a unique reference number that identifies your goodsruling
• the name and address of the business or person who holds the ruling — this is who has the legal right to use it (decisions are non-transferable)
• a detailed description of your goods (including any specific marks and numbers) which can be used to easily identify your goods at the frontier
• an explanation of how we came to our decision

How to use the ruling

1. Tell the person completing your import declaration that your goods have been given an Advance Valuation Ruling.

2. Give them the correct customs valuation method and the Advance Valuation Ruling reference to use when completing the declaration.

3. Declare that you have an Advance Valuation Ruling in the Customs Declaration Service as detailed in the UKCDS TradeDeclaration Tariff:and volumeCustoms 3Clearance forRequest CDSInstructions.

Appeal a ruling decision

If you do not agree with the decision, you can request a review by writing to the Advance Valuation Ruling Team. We’ll let you know how to do this in the decision notice we send.

Alternatively, you can appeal directly to the tribunal service, who are independent of HMRC. If you disagree with the outcome of an HMRC review, you can still appeal to the tribunal.