# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 109: Values undetermined when Customs declaration would otherwise be accepted


(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.
(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.
(3) Condition 1: the declarant must—
(a) be authorised by HMRC for the purposes of this regulation; and
(b) provide a draft of the intended contents of the declaration to HMRC which—
(i) identifies those parts of the value which cannot be determined and why;
(ii) sets out the basis on which the value can later be determined; and
(iii) states the date by which the valuation will be provided to HMRC.
(4) Condition 2: HMRC must notify the declarant—
(a) that it is satisfied that a declaration may be so made; and
(b) of the date by which the declaration must be made.
(5) Condition 3: the Customs declaration is made accordingly.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/109 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.