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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
, see all updates

Introduction: scope of this guidance

Our books of guidance are the main reference material for people in HMRC. All formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This guidance:

  • describes the Department’s interpretation of the EC legislation covering the valuation of imported goods for ad-valorem customs duty purposes and import VAT
  • translates the EC Regulations for practical application and
  • guides Compliance officers on ways in which the valuation methods are to be applied.

It should be read in conjunction with Notice 252 Valuation of imported goods for customs purposes, VAT and trade statistics.

Note: In the event that further assistance is required you are advised to consult with the local Valuation Liaison Officer or the Valuation Unit of Expertise.