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Posted Fri, 27 Oct 2023 14:53:01 GMT by Prodigal Sour
Can an importer of record declare their goods using the discounted value? or must the full value of the goods be declared? Im assuming that HMRC will want to know the full value before discount.
Posted Mon, 30 Oct 2023 13:19:23 GMT by Customs oldtimer
You should check out the HMRC guidelines on how to value goods for import. https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods
Posted Thu, 02 Nov 2023 10:54:30 GMT by HMRC Admin 25 Response
Hi Prodigal Sour,
Valuation of the goods is covered in below guidance.
Working out the customs value of your imported goods
Thank you. 

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