If you are engaged in cross-border trade or operating an online store, you may need to import goods into the UK from time to time.

Generally, you need to accurately calculate the value of the goods and declare them to customs.

Valuing goods is an extremely complex process unless you entrust a clearance agent or a professional team to handle customs affairs.

If you apply for an Advance Valuation Ruling from HMRC, things become much simpler.

What is an Advance Valuation Ruling?

An Advance Valuation Ruling is a written decision made by customs that has legal binding on both trading parties.

It provides certainty for traders when the customs value of goods cannot be directly determined.

It can also serve as crucial evidence between transactions, although the application is not mandatory.


Who can apply?

Anyone with an EORI number (starting with GB) or acting on behalf of an agent or team with a business tax account can apply.

In addition, the application for an Advance Valuation Ruling must be made before the importation of goods or import declaration.

It is not compulsory to use this service, but it can facilitate trade more efficiently.

Application Materials

If you want to apply for an Advance Valuation Ruling, you need to submit a separate application for each type of goods.

First, determine the valuation method you consider most appropriate and have an EORI number starting with GB.

Ensure you have a Government Gateway user ID; if not, you can register for one.

In addition to these basic materials, you also need to provide documentary evidence related to the imported goods.

HMRC is likely to reject your application if detailed information is not provided.

Advance Valuation Ruling

Application Process

Typically, after you submit the application, HMRC will reply and confirm within 30 days.

HMRC will make a decision on the Advance Valuation Ruling within 90 days of receiving the application.

Upon a successful application, you may receive a ruling that can last up to three years.

Furthermore, you will receive a detailed description of the goods to facilitate easy identification of your goods at the border.

Finally, when making declarations, you need to provide the correct customs valuation method and reference to the Advance Valuation Ruling.

Appealing the Ruling Decision

If you receive the final ruling decision and disagree with it, you can appeal.

Usually, you can request a review by writing a letter, or you can appeal to a court independent of HMRC.