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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
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Package deals: introduction

A package deal is an agreement to pay a lump sum for a correlated group of goods, or a group of goods sold together, the price paid for the goods sold constituting the only consideration.

The following are examples of package deal transactions involving potential valuation problems:

  • different goods are sold and invoiced at a single overall price
  • goods of different quality sold and invoiced at a single overall price are only partially declared for free circulation in the UK
  • different goods, included in the same transaction, are invoiced at individual prices established solely for tariff or other reasons.