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Posted Mon, 10 Jan 2022 13:40:49 GMT by Petra Sefton
Hi, we have some spare parts coming in from our EU supplier which will be supplied free of charge . The invoice shows the item values for customs valuation purposes but also states that no actual payment will be claimed. I do understand that duty and VAT is payable, the same as would be with payable goods. I was however wondering if such invoice requires a separate import declaration or can the free of charge goods be declared on the same declaration as payable goods coming on the same shipment ? The payable goods will be accompanied by a different invoice stating the payment terms. I have suggested to our import agent that the use of box 24 on C88 is what determines payable / free of charge transaction , therefore 2 declarations are needed but it appears the box is not being used. Can you please advise? Thank you.
Posted Tue, 01 Feb 2022 12:11:59 GMT by HMRC Admin 2

A separate import declaration is not necessary solely based on goods being provided free of charge.

Multiple items can be declared in the same declaration and box 42 allows for declaring prices for each item separately.

You can find detailed completion rules for SAD (C88) boxes on CHIEF here:

UK Trade Tariff: imports and community transport inwards

You can find guidance on how to declare customs value for imported goods here:

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

Thank you.

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