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HMRC internal manual

Guidance on the Audit of Customs Values

Assists: tooling

The cost of tooling provided by, or on behalf of, the buyer in connection with the imported goods must be included in the customs value.

The costs may be apportioned over the total volume of goods imported or declared in full at the time of the first importation, providing the goods in question are liable to ad valorem duty at a positive rate (see also CVS Conc 13).

Tooling charges are to be included in the customs value as part of the total payment for the imported goods (Article 70.2 of the UCC).