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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
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Determination of the customs value: adjustments

The customs value established under Methods 1 to 6 may need to be adjusted as necessary. Examples of the more common items are, as follows:


  • the costs of transport, insurance, loading or handling connected with delivering the goods to the EC border
  • Commissions, except buying commission
  • Royalties and licence fees
  • goods and services provided directly or indirectly free of charge or at reduced cost by the buyer (Assists)
  • containers and packing and
  • proceeds of resale.


  • delivery costs within the EC
  • trade, cash and settlement discounts
  • marketing activities undertaken by the buyer on his own account
  • buying commission
  • quota charges (Textiles)
  • interest charges
  • rights of reproduction
  • post-importation work and
  • EC duties or taxes.