Notice: Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics

Section 3.16 and 28.3 have been updated to clarify the procedure for price adjustment. Section 37 the list of products covered by simplified procedure values (SPVs) has been updated. Existing examples 26.1 to 26.7 have been replaced with three new examples 26.1, 26.2 and 26.3.

This page has been updated with information about valuing your goods.

This page has been updated because the Brexit transition period has ended.

Section 20.5 of this notice has been updated on how to value goods that have depreciated whilst in a customs warehouse.

Address to send a request for simplified procedures has been added to section 3.17.

Section 2.6 of the notice has been updated with new information on how to disagree with a Customs decision.

This notice cancels and replaces Notice 252 (July 2013).

First published.