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HMRC internal manual

Guidance on the Audit of Customs Values

Introduction: The role of Customs and International

Customs and International are the administrators and policy makers for valuation, ensuring that the UK meets its obligations under the EU Regulations. They aim to:

  • formulate UK policy in relation to valuation matters and pursuing any appropriate changes in the appropriate international committees
  • provide advice and information to the Department and to the Trade in respect of EU and UK policy on valuation matters
  • provide assurance that UK importers are complying with appropriate EU Regulations and
  • reduce burdens on business wherever possible.