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HMRC internal manual

Guidance on the Audit of Customs Values

From
HM Revenue & Customs
Updated
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Other customs systems: cost of warehousing and/or preserving the goods whilst in a customs warehouse

Where the customs value is established under Method 1 based on a price actually paid or payable, which includes the cost of warehousing and of preserving goods while they remain in warehouse, such costs need not be included in the customs value.

This is subject to the proviso that the costs are shown separately, at the time of entry to free circulation, from the price actually paid or payable for the goods (Article 112.1 of the Code refers).