Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 February 2022 to Question 115901, what estimate is made of the cost of transport when it is not declared on the customs form, in the context of the cost of transport being required as part of the valuation of the goods for the purposes of VAT and other duties.

Transport costs are a commercial matter between the carrier and their customers. HMRC will not estimate transport costs. It is the responsibility of the declarant to provide the transport costs on their declaration, in accordance with valuation provisions in the Customs (Import Duty) (EU Exit) Regulations 2018.