beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Guidance on the Audit of Customs Values

Treatment of used motor vehicles: introduction

The valuation of used motor vehicles for customs purposes poses certain practical problems.

These problems are the subject of WCO Study 1.1, which gives various possible solutions.

The study itself is designed to cover the broad spectrum of vehicles regarded as used at the time of importation, whether purchased new or second-hand, and does not touch on the limited fields of special purpose vehicles and classic or vintage cars.