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HMRC internal manual

Guidance on the Audit of Customs Values

Additions for freight and insurance costs: agent's profit and expenses

Only actual freight costs paid by an agent to a haulier need be included in the customs value. It has been found that some agents may recoup additional expenses by increasing freight costs to importers.

Article 71.1(e) of the UCC confines itself to transport costs to the point of introduction. It makes no reference to the party who incurs such costs.

Additional costs charged by an agent for profit, currency adjustment etc, therefore, may be excluded from the customs value.