Value for VAT rates


Value for VAT rates

From 14th November 2005 HMRC and BIFA have agreed new VAT valuation (taxable amounts) to be shown on import Customs entries. The amounts are to be used when the actual costs of taking a consignment from its place of arrival to final delivery are not known. The rates replace those used since 1996:  

Airfreight GBP £0.40 per kilo, minium GBP £100 per consignment.

Surface Freight (Groupage) GBP £90 per gross weight tonne plus GBP £80 documentation minimum GBP £170 per consignment.

Surface Freight (Full Loads) GBP £550 per full load (container).

The Importer / Agent has the option of using the actual amount (if known) - but this must be accurate or post clearance action may be taken by HMRC.

For further information refer to or contact the HMRC National Advice Service on

0845 010 9000.

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