Classification, Valuation and Origin

Classification, Valuation and Origin – Knowing Your Product

From the 1st January 2021, all goods moving between the UK and the EU require customs declarations.

All declarations must detail accurate classification, valuation and origin information, as has always been the case for 3rd country movements.



The classification of products details information such as duties payable and any supporting documentation required.  It may be worth stipulating that your supplier provides you with the accurate classification within your contractual terms and conditions.

However, irrespective of the provision of a commodity code from the supplier, the responsibility and the liability lie with the importer or exporter.  Therefore, we would always recommend that you check the tariff to confirm its validity.



There are 6 methods of valuation to consider when declaring goods at import.  Businesses should ensure that they are fully aware of the method that is relevant to their business, as well as to the individual transactions.

The key thing to bear in mind when calculating the potential duty of a consignment, is that the customs value must include the cost of the goods, insurance and freight.



The rules of origin, as laid out in the ‘Trade and Co-operation Agreement’ form a vital piece of the import puzzle.

Where goods are of EU origin and the origin statement is detailed on the commercial document from your EU supplier, you may be able to claim the preferential duty rate on goods being imported.

However, bear in mind that the statement itself, without proof of origin – is not sufficient. A business may be asked to substantiate the origin declaration, and should be able to provide the necessary evidence if requested.

As well as this, it is important to check the product specific rules against the classification of your product to ensure that it meets the origin rules.


We are running an online bite-size training course on this topic on Wednesday 24th February, from 1-2pm. For more information, or to book your place on the course, please drop us a line at

As ever, we are here to help. If you’d like to discuss these changes, and how they may affect your business, please get in touch with us at


Photos by: Grant Anderson – / @grantandersondotme