Apply for an Advance Valuation Ruling

Get an Advance Valuation Ruling to give you legal confirmation of the correct method to use when valuing your goods and making an import declaration.

Applies to England, Scotland and Wales

You must make sure you use the correct method when working out the customs value of goods you import into the UK.

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

  • check that you have used the correct valuation method
  • get a legally backed decision that you can use a certain valuation method

You can import goods without having an Advance Valuation Ruling, but having one will help you pay the correct duty on your goods.

Valuing goods can be complicated, so 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 EORI number starting GB
  • an agent acting on behalf of a trader

If you would like an agent to act on your behalf, you will need to add an agent to your business tax account. If you are unable to add an agent this way, then you will need to give the agent a letter of authority.

Before you start

You need to apply for a ruling before all customs procedures have been completed — decisions cannot be made retrospectively.

HMRC can refuse an application if you:

  • are not planning to import the goods
  • are unable to supply all the necessary information about your goods
  • have already cleared your goods through Customs Import Procedures

You will need:

When you apply, you 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 will contact you if we need more supporting documents.

If you have any commercially sensitive information that you need to include as part of your application, you must mark it as confidential when you apply. This includes any documents that you might upload as part of your application.

Apply for an Advance Valuation Ruling

You need to complete a separate application for each type of good that requires 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

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After you’ve applied

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

When your application has been accepted, you will receive a decision within 90 days.

Your decision will also 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 ruling
  • 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 CDS Declaration and Customs Clearance Request Instructions.

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.

Published 27 April 2023
Last updated 12 October 2023 + show all updates
  1. Information about what you need before you start to apply has been updated.

  2. You can now arrange for an agent to apply on your behalf without having a Business Tax Account.

  3. Added translation