If you are using Valuation Methods 2, 3, 4, 5 and 6 on declarations made through TSS, you need to read and follow the guidance below. 

Please note before proceeding

The revised completion instructions below do not affect how the actual customs value should be arrived at. You should continue to use the existing valuation method to determine the customs value of the goods. 

This guidance only amends how the valuation details are included on the customs declaration. 

Overview

If you usually use valuation method 2, 3, 4, 5 or 6 on your TSS declarations, you will need to complete your declaration differently from usual. This is a temporary measure and does not indicate a change in policy or the approach to valuing the goods. 

Affected movement types:
RoW – NI
GB – NI
RoW – GB [not supported on TSS]

Affected goods:
All commodities

General Declaration Completion Requirements for all movement types:

If you would usually use valuation methods 2, 3, 4, 5 or 6, you should follow the completion rules in table 1 on how to now declare their goods. These requirements apply to all movement types and commodities.

Table 1:  

All movement types

DE Number DE Title DE Completion Rules
DE 2/3 Documents and Other References Enter:
D
ocument Code N935 followed by Document Identifier: VM then 2, 3, 4, 5 or 6 depending on the method used to value the goods, e.g., VM2.Enter:
Document Code 9WKS followed by a Document Identifier reference that enables an audit trail within the commercial records to the details on how the customs value has been arrived at, e.g., stock records, dispatch notes
DE 4/1 Delivery Terms Enter: CIF followed by the delivery destination for the goods
DE 4/9 Additions and Deductions Leave blank
DE 4/13 Valuation Indicators Enter: 0000
DE 4/14 Item Price/ Amount Enter the fully inclusive customs value for the goods, including any royalties, freight charges, insurance, tooling costs etc.

Where Simplified Procedure Values (SPV) or Standard Import Values (SIV) are used, please refer to tables 2 or 3 for details on how to value the goods.

DE 4/16 Valuation Method Enter code 1.
DE 5/21 Place of Loading Leave Blank
DE 8/5 Nature of Transaction Enter code: 1

Additional requirements for Northern Ireland (NI) Only:

Additional Requirements for Simplified Procedure Values (SPV) and Standard Import Values (SIV) users.

These are additional requirements for these types of importations into Northern Ireland only and the rules in the table 1 must also be followed.   

The additional guidance below should be followed for any goods intending to use the SPV or SIV procedures, previously using Additional Procedure Codes E01 or E02.

Additional Completion requirements:

Table 2:

RoW to NI and GB – NI movements

DE Number DE Title DE Completion Rules
DE 1/11 Additional Procedure Code Do not declare Additional Procedure Codes E01 or E02.  Use the Index List and correlation matrix on Gov.UK to identify an alternative Additional Procedure Code based on the intended usage of the goods.
DE 4/4 Tax Base Enter any additional measurement units required by the commodity code declared in DE 6/14
DE 4/11 Total Invoice Amount Leave Blank
DE 4/14 Item Price/ Amount Where the goods have not been sold and the intention is to use an SPV or SIV, the importer will need to look up the EU SPV/SIV rates to determine the value to be manually entered on their declaration.

The list of commodities and periods of applicability for SPVs can be found in in Annex 23-02 of Commission Implementing Regulation (EU) 2015/2447

The list of commodities and periods of applicability for SIVs can be found in Annex VII of Commission Delegated Regulation (EU) 2017/891.

Values to be used can be found on the European Union’s TARIC Consultation database

 

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