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HMRC internal manual

Guidance on the Audit of Customs Values

Assists: marketing activities

Article 129.2 of the UCC covers the situation where ‘marketing activities’ are undertaken by the buyer on his own account.

Marketing activities are defined 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.