HMRC Advance Valuation Ruling Service
| Author | Ms Ruth Corkin |
| Law Firm | Hillier Hopkins |
| Published date | 03 October 2023 |
The Advance Valuation Ruling Service is now available to all
There are occasions where the value of goods on import or export cannot be calculated in line with HMRC's six methods of valuation. For example, this may be because goods are in development form and nothing similar on the market or where there is no commercial value because the goods are being sent for destruction or analysis. In such situations the value is difficult to determine and open to challenge by HMRC (or overseas customs authorities)...
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