Declarations and the Single Administrative Document

Valuation of consignment boxes on the Single Administrative Document

This page explains how to complete the boxes that value your goods in the Single Administrative Document (SAD). For guidance on other boxes, see the pages in this guide on transport and description of goods boxes on the Single Administrative Document and taxes and preferences boxes on the Single Administrative Document.

You can find out about valuing goods for import in Notice 252 on the HM Revenue & Customs (HMRC) website.

If goods imported from countries outside the European Union (EU) aren't liable to customs duty, then you may still need to produce a valuation declaration for VAT purposes. You can find out about import VAT in Notice 702 on the HMRC website.

In box 43, you should specify the method of valuation that you have used. In box 44 you must produce a coded valuation for goods.

For customs valuation purposes for currencies other than sterling, enter the currency and total amount invoiced into box 22. Any foreign currency relating to the customs value must be converted to sterling in box 23, taking the rate quoted by HMRC as a basis.

When more than one unit of quantity is shown against the commodity code, enter the quantity in box 41 up to three decimal points if duty is being paid. Otherwise round it up to the nearest whole number. The item price must be entered in box 42. To calculate the value for customs, indicate in box 45 the terms on which the invoice has been raised, so any adjustments can be made. The statistical value of the goods should then be entered in pounds sterling in box 46.