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HMRC internal manual

Guidance on the Audit of Customs Values

Other customs systems: customs warehousing

The same principles apply to the valuation of goods for ad valorem customs duty and for import VAT at the time of importation, after warehousing or on removal from a freezone. Documentary evidence to support the declaration of customs value is required as follows:

Procedure Evidence required
Entry to warehouse For UK statistical purposes a CIF value in sterling must be established at the time of importation/entry to warehouse. Invoices and other documentary evidence of value are attached to Form C88.
Removal from warehouse Invoices and other documentary evidence must be attached to Form C88 on the first removal of goods from a particular consignment in warehouse. The number and date of this original C88 must be quoted for any subsequent removals from the same stock under the same conditions.





A manual worksheet must be attached to Form C88A if the value build-up is other than a CIF sterling price. Where appropriate the worksheet must show:

  • apportionment of the invoice price, freight and insurance costs
  • conversion of foreign currency amounts to sterling and
  • additions or deductions to the value.