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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
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Additions for freight and insurance costs: third country inland freight

It is important to differentiate between third country and EC inland freight, as third country inland freight is liable to duty.

Third country inland freight is usually paid when the port or airport of departure is a considerable distance from the originating factory or warehouse. (For example, where goods are transported to an East Coast USA port).

Where an invoice is ex-works (or any other form of pre-FOB) then inland freight may be billed separately by the supplier or it may be charged separately by a carrier.