Assists: engineering, development, artwork, plans, design and sketches
When engineering, development, artwork, design, plans and sketches, carried out outside the EU, are provided by or on behalf of the buyer, free or at a reduced cost, their value is to be included in the customs value of the imported goods. This takes account of the fact that the value of these items has not already been included in the price paid or payable.
Where a charge is made to the importer for these cost elements, the charge is to be included in the customs value (Article 70.2 of the UCC refers). This applies even when the work is undertaken in the EU (CVS Conc 3 refers).