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Posted Thu, 10 Aug 2023 14:24:28 GMT by sunil makim
We have a proforma invoice with customs values on goods. The Exporter has given value on the invoice but then given a 100% discount meaning invoice value is 0 For Customs purposes do we complete the entry as value against the items , even though the total payable is £ 0 Advise please
Posted Fri, 11 Aug 2023 18:36:36 GMT by Customs oldtimer
Hi If there is no charge then you cannot use method 1 valuation. Nor can you use a 0 value. The importer must look at the other valuation methods to get a value for customs. Once it’s decided which method fits, that method must also be declared on the entry.
Posted Wed, 16 Aug 2023 09:44:01 GMT by HMRC Admin 20
Hi sunil makim,

Please refer to below guiance which covers valuation when goods are free of charge, unfortunatley we are unable to advice on what to add on declaration.
Working out the customs value of your imported goods

Thank you.

Posted Mon, 09 Oct 2023 20:41:19 GMT by ross edwards
I would check if the discount of 100% is readily available to the suppliers customers I imagine not or he would likely be out of business therefore declare the full value.

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