HMRC value evidence for multiple invoices
Submit enough evidence to prove the whole consignment’s value. HMRC guidance allows all invoices for the declaration or a one-page goods-item summary showing invoice numbers, descriptions, quantities, currencies and values. Cambridge China Bridge can help gather factory paperwork.
Start with the request and the declaration
Read the request with your customs broker and identify which declaration and goods it covers. Gather the relevant invoices before preparing a reply. For the wider paperwork checklist, see UK customs clearance documents.
Keep invoices for other shipments out of the reconciliation. If an invoice covers goods dispatched separately, mark the lines belonging to this consignment and explain the split. Keep the original invoice alongside your workings.
Build a summary that can be traced
Use the fields below for each goods item. As a practical layout, keep separate rows where the invoice, product or currency changes. Add the declaration reference above the table and make the summary legible when printed.
Use the invoice’s description and add a plain explanation where it is vague. Show the quantity unit clearly, distinguishing pieces from cartons or sets. Label values as line totals so the reviewer does not mistake them for unit prices.
| Field | What to copy or check |
|---|---|
| Invoice number | Copy the reference exactly and identify the corresponding invoice. |
| Description of goods | Identify the product and distinguish different models or materials. |
| Number of pieces | Copy the item quantity and make the unit clear. |
| Currency | State the invoice currency beside the value. |
| Value | Show the item’s invoice value and check it against the invoice total. |
Reconcile values without hiding differences
Subtotal the summary by invoice and currency. Do not add amounts in different currencies into an unexplained grand total. Keep any conversion workings separate, with the rate and source identified.
Check whether deposits, balance invoices or replacement invoices repeat amounts already counted. Explain credits, discounts and goods excluded from this shipment. If the declared customs value differs from the goods invoices, prepare a bridge between them using what goes into customs value.
Organise the supporting evidence
Ask each supplier for a readable final invoice and the matching packing information. Where the price needs explaining, gather the order confirmation, payment record or credit note that supports your explanation. Label these documents so your broker can find the relevant item.
For a consolidated shipment, keep a supplier-by-supplier document index. Ask Cambridge China Bridge’s staff in China to help resolve missing descriptions, inconsistent quantities or unclear invoice versions before you hand the pack to the broker.
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Submit and track the reply
For a declaration made through the Customs Declaration Service, use HMRC’s supporting-document upload service. Have the declaration’s Movement Reference Number ready. Agree with your broker who will upload the pack and monitor the service inbox.
Keep the submitted version and a note of what each attachment explains. If another query arrives, compare it with the existing pack before asking the factory for more paperwork. Ask your broker to distinguish an evidence gap from a discrepancy in the declaration.
Frequently asked questions
Should I attach the invoices as well as the summary?
Keep them ready and follow the specific request. Attaching clearly indexed invoices can make a complicated summary easier to check.
Can I combine invoices in different currencies?
Keep each item’s currency visible and subtotal by currency. Show conversion workings separately rather than presenting an unexplained combined total.
What if an invoice includes goods not shipped?
Mark the shipped lines and explain the excluded goods. Check the summary against the packing information and retain the complete original invoice.
Is a bank payment record enough?
Use it to support the explanation of payment. Pair it with documents identifying the goods and showing how the payment relates to their invoiced value.