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

HMRC internal manual

Guidance on the Audit of Customs Values

Branch offices: method of valuation

Method of valuation Description
Goods bought in by the Head Office Where a branch office imports from its head office, it may be possible for the branch to attest to a sale (for example where the head office has purchased the goods from a third party on behalf of the branch). Any such sale may be accepted provided the branch can attest to that sale (for example produce the relevant invoice and substantiate settlement with relevant documentary evidence). However, if a branch office imports from its head office and there is no such sale (for example the head office manufactured the goods), the alternative methods of valuation must be considered in hierarchical order.
Goods imported to prior order Goods imported to the prior order of a separate legal entity in the EU can be valued under Method 1. The sale to the EU customer is a sale for export to the EU.
Goods imported for sale from stock. If goods imported for sale from stock are also imported to prior order then Methods 2 or 3 can be used. If no similar or identical goods are imported, Method 4 is probably appropriate. In Method 4 cases, the branch office can make a deduction for its profit and general expenses (CVS Conclusion 16 refers). If Method 4 is not possible (for example the goods undergo major processing and lose their identity) then Method 5 should be considered.However, it is probable that Method 6 would be more appropriate than Method 5.