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

HMRC internal manual

Guidance on the Audit of Customs Values

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

The UCC and the UCC IA 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:

Article 72 of the UCC:

* 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'.

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.