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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Applying for Customs Authorisations and Approvals: Applying for Valuation Simplifications

Applications to use a valuation simplification, under Article 73 of the Code should be made to the Valuation Authorisations and Returns Team at the following address:

Leeds Authorisations and Returns Team

Peter Bennett House

Lawnswood Business Park

Redvers Close


LS16 6RQ


Guidance notes on making an application, including what information to provide, may be found in Notice 252.