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HMRC internal manual

Guidance on the Audit of Customs Values

Exclusions from the customs value: payments for rights of reproduction

Articles 32.5(a) and 33.1(d) of the Code indicate that payments for the right to reproduce the imported goods in the EC are excludible from the customs value provided that they are shown separately from the price paid or payable for the imported goods (see also WCO Comm 19.1).