Customs value with coupons, discounts and cashback
Start with the price paid or payable for the goods, allowing only qualifying discounts, then apply the usual customs valuation adjustments. Give the courier the invoice, order, payment record and offer terms; ask it to resolve marketplace funding or cashback before declaring. Ask Cambridge China Bridge to gather supplier evidence.
Establish the goods price before calculating customs value
HMRC bases transaction value on the total payment made or to be made for the imported goods. A discount must relate to those goods and have a valid contractual entitlement at valuation. The lowest figure on a checkout screen therefore needs an explanation before you use it.
This guide concerns the offer and payment trail for bought trial stock. Apply the usual additions and deductions afterwards, using our guide to what goes into customs value. Keep the goods price, delivery charges and any separately charged tax visible.
Find out what the coupon actually changed
Ask the seller and marketplace who funded the coupon, whether it reduced the agreed goods price, and whether the seller received another payment towards the order. Request an order-specific explanation and settlement breakdown where available. Do not assume that every marketplace coupon has the same customs treatment.
As a practical application of HMRC’s payment and discount tests, ask the courier’s clearance team to distinguish a seller price reduction from a coupon used as payment or a platform-funded offer. If you bought the voucher or used a prepaid wallet, include that payment history. A smaller card debit alone may leave the transaction unexplained.
Separate supplier discounts from later cashback
For a supplier discount, retain the accepted quotation, order confirmation and invoice showing the agreed reduction. HMRC says to check that the discount was agreed before acceptance of the customs declaration. Flag conditions involving another purchase, future spending or early payment for the clearance team to assess.
For cashback, identify the payer, qualifying conditions, entitlement date and payment date. Ask whether it changes the seller’s goods price or is a separate reward. Do not subtract expected cashback merely to match your eventual net spending. Where the seller’s price changes under an arrangement agreed before import, use our guide to price changes after import.
Give the courier a reconciled evidence pack
Send the commercial invoice, complete order confirmation, dated offer terms and proof that the offer was applied. Add bank, card or payment-provider records showing the relevant amount, currency, date and payment reference. Include supplier confirmation, coupon funding information and any cashback receipt or credit note. Connect these to the shipment reference using our customs clearance documents guide.
Attach a reconciliation explaining the original goods price, each reduction or payment credit, your payment, any outstanding balance and the resulting proposed goods price. Allocate a basket-wide offer to the goods actually shipped and explain the allocation. Redact unrelated transactions while leaving the details needed to match this purchase visible.
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Get the declaration basis confirmed
Suggested instruction: ‘Please review the attached order, invoice, offer terms and payment reconciliation. Confirm the goods price you propose to use, which discounts you accept, how you treat the coupon or cashback, and the valuation adjustments. Please explain any difference from my proposed calculation before submitting the declaration.’
After clearance, request the declaration and compare its value with the agreed workings. If the courier used the wrong price, ask it to investigate the entry and explain the correction route. Keep a separate complaint for its service charges, using our courier clearance fee dispute guide. Cambridge China Bridge’s staff in China can help obtain supplier pricing confirmations.
Frequently asked questions
Can I declare the amount I paid after a coupon?
Only if it represents the qualifying goods price after an allowable discount, with the usual valuation adjustments. Give the courier the coupon terms, invoice and payment reconciliation.
Does cashback reduce customs value?
Do not assume so. Identify whether it changes the seller’s price or is a separate reward, when entitlement arose and who pays it. Ask the clearance team to confirm treatment.
What if the invoice shows the price before discount?
Ask the supplier for an accurate revised invoice or an order-specific explanation connecting the original invoice, discount and payment. Send both the original record and supporting documents to the courier.
Is a bank statement enough to prove the value?
Send it with the order, invoice and offer terms. Explain wallet payments, outstanding balances and other funding so the courier can reconcile the debit with the goods price.