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HMRC internal manual

Guidance on the Audit of Customs Values

Meaning of the term 'shown separately'/'distinguished': guidance and practical application


CVS Commentary 5 on the meaning of the term ‘distinguished’ for the purposes of the provisions of the valuation of goods for customs purposes.

Practical application

At the time of entry for free circulation, the basic principle is that an amount for the element in question must be ‘shown separately’/’distinguished’ on the entry for free circulation itself, the valuation declaration or the invoice or other documentation accompanying the entry.

However, with regard to customs duties and taxes, these are a matter of public record and thus by their nature ‘distinguishable’. Therefore it is only necessary that there is some clear indication on the invoice or on some other accompanying document that the price actually paid or payable includes these charges (for example the invoicing terms are duty paid).