Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
, see all updates

Exclusions from the customs value: price reduction for variations in quantity or quality

When goods are imported under arrangements which provide for an allowance for shortages or for goods of an inferior quality, the net amount payable is acceptable when determining the customs value.

However, an adjustment, which applies to a previous importation, is only allowable in relation to that importation.