Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Guidance on the Audit of Customs Values

Assists: research and preliminary design sketches

The cost of research and preliminary design sketches is not to be included in the customs value, (see GACV06400) for Research and Development).

Preliminary design sketches instruct the manufacturer as to what to produce rather than how to produce the imported goods.