Changes to UK Import Duty: is your business prepared?

UK Parliament

Since the UK left the EU in 2021, new customs policies have been reviewed to support business and facilitate new trade agreements.

Currently, the UK has advance rulings for tariff classifications and origin of goods, but not for customs valuations. This can make it harder for traders to determine which customs valuation methodology is the most appropriate to establish the customs value for the calculation of the customs duties.

To address this problem and for traders to obtain confirmation on the customs value method to use, the UK Government aims to introduce the option to obtain an Advance Valuation Ruling (AVR).

In their policy paper, HMRC outlines the details and background relating to the AVR. The main aim being a written decision that is legally binding on the trader as well as on HMRC. Therefore, an AVR provides certainty to traders on how to determine the customs value, which serves as the basis to calculate the customs duties that are due.

The UK Government hopes that the AVR system will also contribute to their objective to deliver a modern digital customs service for traders in the UK, which in turn:

  • Enables the UK to meet the requirements of the new Free Trade Agreements (FTAs), and 
  • Support the UK’s accession to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership.

HMRC hopes that by introducing a legally binding valuation ruling, traders should find it easier to apply a certain customs value for their imports as well as to justify the appropriateness of the customs value to the customs clearing agents.

For further guidance and advice on how your business can prepare for these changes, please contact us directly:


Arjen Odems,

Maartje Meijer,