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HMRC internal manual

Guidance on the Audit of Customs Values

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. GACV07000
  3. GACV07350

Exclusions from the customs value: allowance for swells

A discount given by suppliers of canned foodstuff to compensate for any cans found to be blown is allowable as a deduction for customs valuation purposes.

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