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HMRC internal manual

Guidance on the Audit of Customs Values

Assists: test fees

It is important to establish that:

  • the testing operation takes place prior to entry of the goods to free circulation
  • the testing operation is part of the process necessary to produce the goods to be valued and
  • the testing is essential to ensure that the goods are functional and meet the specifications applicable.

If so, the goods to be valued are the ‘tested goods’. Thus the test fees are to be included in the customs value under the provisions of Article 70.2 of the UCC (CVS Concl 21 refers).