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HMRC internal manual

Guidance on the Audit of Customs Values

Exclusions from the customs value: label allowance

This is a credit given by a seller of canned or bottled foodstuffs when the price charged for the goods includes labelling costs but the labelling process has not been carried out.

The goods might be described as ‘in the white’ (that is, they are unlabelled) or they may bear only ‘strip labels’ which provide a simple identification of the contents. Such an allowance is excludible from the customs value.

Where the seller has given the allowance because the seller has affixed labels supplied by the buyer (or by the buyer’s customers) the cost of the labels are to be included in the customs value.