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HMRC internal manual

Guidance on the Audit of Customs Values

From
HM Revenue & Customs
Updated
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Processed film, video, cinematographic and sound recordings: introduction

The value of these goods frequently includes ‘rights of reproduction’.

Examples are news material, films, television programmes or sound recordings for broadcasting, copying or library use (see also EC Compendium, Section D. Other Measures).

The normal valuation rules apply when no relief of charges is available to the importer. The nature of the goods is often unique and even when resold within the EC, the sale includes the reproduction rights which are not to be included in the customs vale.

You should bear in mind the issues raised in the following pages in this section.