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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: assignment of rights

The holder of a patent or copyright may assign rights together or separately.

The assignments are generally made for a consideration and it is with such payments there is a potential impact for customs valuation purposes.

There are two distinct elements which can be identified:

  • the right to use and
  • the right to reproduce.

Thus where imported goods are concerned, the right to reproduce in other goods the idea incorporated in the imported goods is separate and distinct from the right to use the goods themselves.

An extensive list of articles involving intellectual rights is provided in GACV40050.