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HMRC internal manual

Guidance on the Audit of Customs Values

Method 3

Basically the guidance for Method 2 equally applies to Method 3. It is simply necessary to substitute ‘similar goods’ for ‘identical goods’.

As in the case of Method 2 useful background information is provided in WCO Comm 1.1, WCO Comm 10.1 and WCO EN 1.1.