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

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Document information
ByHM Revenue & Customsamber_owl_7532df

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

Adapted edition

Customs compliance
Document type
Reference Guide
Format
DOCX
Pages
5
Language
English
Version
1.0
Updated
2026-09-16
Category
Governance & assurance
Licence
Open Government Licence v3.0
Description

How to use the customs value to calculate VAT for imported goods if you're an importer or clearing agent. Consult the original guidance for current legal and operational details.

Contents
  • Items you must add to the customs value to arrive at the value for VAT
  • What 'incidental expenses' means when valuing imported goods for VAT
  • First destination
  • Further destination
  • Goods removed from customs or excise warehouses
  • Items you may leave out of the value for import VAT
  • Royalties and licence fees
  • Discount for prompt payment
  • Where the price of the goods is in a foreign currency
  • Special arrangements for certain goods
  • Calculating import VAT when imported goods are removed from a customs warehouse
  • Incidental expenses - simplified arrangements
  • Method 1
  • Method 2
  • Nationally agreed rates for Method 2
  • Group A - airfreight
Source and licence
Working out the VAT value using the customs value of the imported goods

HM Revenue & Customs

Original source OGL-UK-3.0

AttributionHM Revenue & Customs, ‘Working out the VAT value using the customs value of the imported goods’ (updated 26 September 2025), 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
  • v1.016/09/2026
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