Notice

Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics

This notice explains the methods to calculate duty on imported goods for importers and their clearing agents.

Documents

Details

This notice explains the different ways to work out the value for Customs Duty and import VAT and when they may be used. The same value is also used for trade statistics.

Published 1 July 2013
Last updated 31 December 2020 + show all updates
  1. This page has been updated with information about valuing your goods.

  2. This page has been updated because the Brexit transition period has ended.

  3. Section 20.5 of this notice has been updated on how to value goods that have depreciated whilst in a customs warehouse.

  4. Address to send a request for simplified procedures has been added to section 3.17.

  5. Section 2.6 of the notice has been updated with new information on how to disagree with a Customs decision.

  6. This notice cancels and replaces Notice 252 (July 2013).

  7. First published.