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HMRC internal manual

Guidance on the Audit of Customs Values

Exclusions from the customs value: discounts and allowances

An invoice will sometimes show a discount from the price payable for the goods. If the buyer and seller are not related any discount shown on the seller’s invoice however described, is normally allowable when calculating the customs value. Exceptions to this general rule include:

  • situations where the discount is given to take account of goods returned by the buyer to the seller in part exchange for the goods being imported or
  • where the discount relates to a previous purchase.

Where the buyer and seller are related, a discount is allowable where it can be shown that it is given for good commercial reasons rather than because of the relationship.