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HMRC internal manual

Guidance on the Audit of Customs Values

Meaning of the term 'shown separately'/'distinguished': repayment claims

Where the elements specified earlier in paragraph have been ‘shown separately’/’distinguished’ within the entry documentation (for example on an invoice) but the amount involved has been erroneously included in the declared customs value, a repayment claim may be considered. This is subject to the legal provisions relating to such claims, particularly Article 116 of the UCC (‘three year rule’).

Repayment claims relating to the understatement of the amount of the element ‘shown separately’/’distinguished’ may also be considered in accordance with the relevant legal provisions. This equally applies to claims relating to invoicing errors; price adjustments based on credit notes; contingency discounts, for example.

Where Article 72 elements specified earlier in this guidance have not been ‘shown separately’/’distinguished’ and the goods have been released with duty being paid outright, the entry can be reopened in order to retrospectively ‘distinguish’ the element in question (paragraph 11.2 (ECJ C-468/03 -refers).

This also applies where an entry is re-opened for another reason (for example incorrect tariff classification, currency code error, arithmetical error) in order to take appropriate repayment action.