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HMRC internal manual

Guidance on the Audit of Customs Values

From
HM Revenue & Customs
Updated
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Assists: engineering, development, artwork, plans, design and sketches

When engineering, development, artwork, design, plans and sketches, carried out outside the EC, 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 29.3(a) of the Code refers). This applies even when the work is undertaken in the EC (CVS Conc 3 refers).