Working out the VAT value using the customs value of the imported goods

4 Nov 2022

You must base your valuation of your imported goods for VAT on the customs value for duty. You must do this even if there’s no duty payable. Before you work out the value of import VAT for your imported goods you must first have read Prepare to work out the customs value of your imported goods.

Click here for further details: Working out the VAT value using the customs value of the imported goods - GOV.UK (www.gov.uk)