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HMRC internal manual

Guidance on the Audit of Customs Values

Meaning of the term 'shown separately'/'distinguished': law

The Code and the CCIP specify certain elements to be excluded from the customs value. However, the exclusion is subject to the condition that the element is ‘shown separately’/’distinguished’ from the price actually paid or payable for the imported goods.

The elements referred to are:

  1. Article 33.1 of the Code:
* charges for the transport of goods after their arrival at the place of introduction into the customs territory of the Community
* charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation of imported goods such as industrial plant, machinery or equipment
* interest charges
* charges for the right to reproduce imported goods in the Community
* buying commissions
* import duties or other charges payable in the Community by reason of the importation or sale of the goods'.
  1. Article 34 of the Code:
* data or instructions for use in data processing equipment (that is, computer software).
  1. Article 112.1 of the Code (Customs warehousing):
* cost of warehousing and of preserving goods while they remain in the warehouse.

Note: There is no reference in the Law to ‘quota charges’, thus there is no legal requirement to ‘show separately’/’distinguish’ such charges at the time of entry to free circulation.