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HMRC internal manual

Guidance on the Audit of Customs Values

Split shipments: introduction

Split shipments are those which form one transaction between buyer and seller but are imported in partial or successive shipments either through the same port or different ports. There are three categories of split shipment:

Number Description
1. The goods constitute a complete industrial installation or plant and are split up because they come from different sources or it would be physically impossible to import them in a single shipment, or because of the necessity of convenience of staggering the shipments to conform to a plant assembly schedule.
2. The shipments are split because the quantity is such that it would be impossible or inconvenient for the parties to import all the goods in one shipment.
3. The shipments are split for reasons of geographical distribution.