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Posted Mon, 08 Jan 2024 12:59:30 GMT by Dumitru Mihalca
Good day, We recently got a shipment from NL. On the invoice shipper has put : Value of no charge goods : 291.88 EUR, Total invoice value : 291.88 EUR In this case do we use the VM 1? Also in addition, on the export EU A document from NL , declared value is slightly lower - 279 EUR, can this be a problem? Many Thanks, Dumitru
Posted Tue, 09 Jan 2024 08:45:36 GMT by Customs oldtimer
Valuation method 1 cannot be used if there is not a sale. You should look at the other valuation methods in turn. The declared export value will generally be less as the import customs value would be as it would not include freight. In any case the export value is declared to the Dutch customs and import value to HMRC. There is no requirement for Dutch customs to communicate with HMRC or any requirement to present export documents when declaring an import.
Posted Tue, 09 Jan 2024 09:35:38 GMT by Dumitru Mihalca
Thank you so much for your reply on this one, we will look at VM 2 o3 VM 3 in this case What about the case when we have a proforma which mentions 2 different values: - total declared customs value - ex: 5,000 USD - invoice value - 10,000 USD Can we consider that in this case we have a presale, so VM 1 can be used? Or we still need to look at VM2 or VM 3...
Posted Wed, 10 Jan 2024 17:27:13 GMT by HMRC Admin 20
Hi Dumitru Mihalca,
Declarations are legal documents so we are unable to offer advice on what to declare, please refer to below guidance which covers
working out the customs value of your imported goods:-
Thank you.

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