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

HMRC internal manual

Guidance on the Audit of Customs Values

From
HM Revenue & Customs
Updated
, see all updates

Assists: marketing activities

Article 29.3 (b) of the Code covers the situation where ‘marketing activities’ are undertaken by the buyer on his own account.

Marketing activities are defined in Article 149 of the CCIP as meaning all activities relating to advertising and promoting the sale of the goods in question and all activities relating to warranties and guarantees in respect of them.

Such activities undertaken by the buyer shall be regarded as having been undertaken on his own account even if they are performed in pursuance of an obligation on the buyer following an agreement with the seller.