Record a general valuation statement if you're not using method 1 (C109B)

Use form C109B if you use alternative methods to complete a general valuation statement for regularly imported goods from a named supplier outside the EU.

This publication was withdrawn on

Form C109B is no longer in use. See Notice 252 for more information about valuing imported goods.


General valuation statement - methods other than method 1 (C109B)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


Form C109B is used for regular imports of goods from named suppliers under the same trading terms from outside the EU. It highlights the general valuation statement methods other then method 1.

Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
Guidance on methods for calculating duty on imported goods for importers and their clearing agents.

Record a general valuation statement using method 1
Use form C109A if using method 1 to record general valuation statements.

Published 4 April 2014