{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-109",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-109.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/109",
  "kind": "regulation",
  "number": "109",
  "heading": "Values undetermined when Customs declaration would otherwise be accepted",
  "text": "(1) This regulation applies where, in the application of Method 1 valuation, a transaction value cannot be determined by the time the Customs declaration in respect of the goods would, if the value were determined, be accepted.\n(2) A Customs declaration in respect of the goods may be made in which the value of the goods is in whole or part still to be determined, if conditions 1 to 3 are satisfied.\n(3) Condition 1: the declarant must—\n(a) be authorised by HMRC for the purposes of this regulation; and\n(b) provide a draft of the intended contents of the declaration to HMRC which—\n(i) identifies those parts of the value which cannot be determined and why;\n(ii) sets out the basis on which the value can later be determined; and\n(iii) states the date by which the valuation will be provided to HMRC.\n(4) Condition 2: HMRC must notify the declarant—\n(a) that it is satisfied that a declaration may be so made; and\n(b) of the date by which the declaration must be made.\n(5) Condition 3: the Customs declaration is made accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 109 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/109",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}