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HMRC internal manual

Guidance on the Audit of Customs Values

Split shipments: treatment of split shipments

Industrial installations

It will normally be possible to establish the customs value under the provisions of Method 1. This will involve apportioning the total price agreed under the contracts between the parties and any necessary adjustment (additions or deductions) to the individual shipments. Invariably it will not be possible to do this at the time of importation. Thus it will be necessary to arrange for release of the goods under the security provisions (that is, taking duty on deposit).


This category covers situations where the transaction involves a quantity of goods consisting of identical units or sets. If the split shipments take place over a lengthy period of time, it will be necessary to check that no price adjustments have been made.


This situation arises where a buyer agrees to buy from the seller in a single transaction a quantity of goods sent in separate shipments to two or more ports. The customs value of the goods imported through each port may be determined under the provisions of Method 1 on the basis of the price actually paid or payable for the fraction of the total consignment. This approach equally applies where the goods are imported into two or more countries (WCO Comm 6.1  refers).