Prepare to work out the customs value of your imported goods
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Find out about the customs value and using the valuation methods if you're an importer or clearing agent.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 5
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-17
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out about the customs value and using the valuation methods if you're an importer or clearing agent. Consult the original guidance for current legal and operational details.
Contents
- Customs Duty
- Importing goods into Northern Ireland
- How to work out the customs value of your imports
- Method 1 (transaction value)
- Method 2 (transaction value of identical goods)
- Method 3 (transaction value of similar goods)
- Method 4 (deductive method)
- Method 5 (computed value)
- Method 6 (fall-back method)
- Goods entering or being removed from a customs warehouse
- What to do if you cannot establish the value for Customs Duty
- Evidence and keeping records
- What to do if you disagree with a customs decision
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Prepare to work out the customs value of your imported goods’ (updated 28 October 2024), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.017/09/2026