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HMRC internal manual

Guidance on the Audit of Customs Values

Additions for freight and insurance costs: return freight costs

Under the terms of some contracts, the medium of storage (for example gas bottles, wooden barrels) may be reusable and so returned to the supplier.

If the buyer bears this cost, then it should be included in the customs value under Article 70.2 of the UCC as a further payment of benefit to the seller.

In cases where the medium of storage can be reused a number of times, the supplier may incorporate the full cost of the containers into each shipment and give the importer a discount when the container is reused.

Provided the discount is separately distinguished, it need not be included in the customs value (see also ECJ Case No. 357/87).