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HMRC internal manual

Guidance on the Audit of Customs Values

Processed film, video, cinematographic and sound recordings: goods for which there is a price payable

This will usually apply to goods imported in quantity for general sale. The price may include the rights of reproduction.

If the value of the rights is separately invoiced or otherwise distinguishable from the value of the goods themselves it is not to be included in the customs value (Articles 72 (d) of the Code).