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HMRC internal manual

Guidance on the Audit of Customs Values

From
HM Revenue & Customs
Updated
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Additions for freight and insurance costs: demurrage

Demurrage is a cost which may be incurred when the movement of goods is delayed.

Demurrage costs incurred before the goods have arrived in the EC are to be included in the customs value as they are considered to be part of the delivery charges.

Demurrage costs incurred after the goods have arrived in the EC are not to be included in the customs value as they come under the heading of post landing charges (CVS Conclusion No. 18 refers).