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HMRC internal manual

Guidance on the Audit of Customs Values

Determination of the customs value: valuation declarations and statements

Customs do not require importers to complete a valuation declaration when the value of a consignment exceeds £6500.

However, a form C105A or C105B can be requested for import declarations examined during a post importation audit.

A C109A is to be completed when Method 1 is used and the value is based on an earlier sale.