HMRC Advance Valuation Ruling Service

Following the introduction of the Advance Valuation Ruling Service, HMRC has announced the availability of the service for agents who represent traders who cannot use a Business Tax Account. Please see below the verbatim message received from HMRC.

The Advance Valuation Ruling Service (AVRS) is now available to all.

Agents who represent traders who cannot use a Business Tax Account can now use HMRC’s AVRS. The service provides traders and agents with legal certainty on the valuation method for imported goods, for a period of three years. 

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.  The service is not mandatory, but it helps to facilitate trade by providing certainty on the correct method of customs valuation.  

To sign up to use the service, traders will need: 

  • A Government Gateway User ID 
  • An Economic Operators Registration and Identification (EORI) number 

For more information, visit GOV.UK