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HMRC internal manual

Guidance on the Audit of Customs Values

Assists: design

This can be a difficult area as it is necessary to separate the cost of preliminary design sketches from the cost of other design work (Article 135 UCC IA refers).

The law relating to preliminary design differs to that of other design work. There are no definitions of the two types of design.

It is, therefore, necessary in all cases to establish at which stage design work necessary to produce the imported goods is provided.