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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: free of charge goods

Goods not produced in quantity for general sale are frequently supplied on a free of charge basis.

In these circumstances Method 6 will generally apply under the provisions of Article 31 of the Code. It is normal practice to accept a nominal valuation per film.