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HMRC internal manual

Guidance on the Audit of Customs Values

From
HM Revenue & Customs
Updated
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Method 1 (transaction value): condition or consideration for which a value cannot be fixed

A transaction value is not acceptable under method 1 if the sale or price is subject to a condition or consideration for which a value cannot be determined (Article 29.1(b) of the Code). GACV39050 gives a case study.

When the value of a condition or consideration can be determined with respect to the goods being valued, such value should be regarded as an indirect payment to the seller and therefore added to the price paid or payable (Article 148 of the CCIP).