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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
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Exclusions from the customs value: breakage allowance

A discount may be given by suppliers to compensate the buyer for any items which may be broken whilst in transit.

This is allowable as a reduction provided the discount does not exceed 2% of the invoice value.

Where the discount exceeds 2% an explanation will be required as to the reason for this.