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HMRC internal manual

Guidance on the Audit of Customs Values


Weighing costs

Where weighing costs are incurred by the buyer of the imported goods after their arrival in the EU, in order to determine the price paid or payable, such post importation costs do not form part of the customs value (WCO Comm 9.1 refers).

Weight discrepancies

In some contracts of sale, usually those regarding imports of goods sold by weight, there is an allowance for weight discrepancies within certain limits. Where a consignment is entered based on a weight which is not the contracted weight, but no adjustment to the contracted price is made, the customs value is the price paid or payable, that is, ignoring the weight discrepancy, (ECJ Case 11/89 refers).