Customs updates: HMRC's Advance Valuation Ruling Service is now available for all traders

Fri 29 Sept 2023
Posted by: Phillip Adnett
Trade News

Warehouse working scanning a shipment in a warehouse

HMRC has announced that its Advanced Valuation Ruling Service (AVRS) has been expanded to cover more traders.

According to an announcement from the Joint Customs Consultative Committee (JCCC), agents representing traders who cannot use a Business Tax Account can now use AVRS.

Previously, an account was needed in order to use the service, which provides rulings on the valuation method to be used when importing a product into the UK.

Traders, and the agents who represent them, who are able to use a Business Tax Account have been able to apply for a ruling since April 2023.  


These rulings are legally binding decisions made by customs authorities regarding which valuation method a business should use when submitting a customs valuation on a declaration.

There are six methods for determining the customs value of an imported good, indicated by the government here. The declarant is responsible for identifying the correct valuation method for their shipment as this impacts the amount of duty due on the imported goods.

The government has advised that it could take up to 90 days for it to issue a ruling once an application is submitted. Rulings will apply for three years unless they are withdrawn or cancelled.

Sign up

To sign up to use the service, traders will still need a Government Gateway User ID and an Economic Operators Registration and Identification (EORI) number.

The service is not mandatory, but HMRC hopes that it could facilitate trade by providing certainty on the correct method of customs valuation.   

For more information, visit GOV.UK