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HMRC internal manual

Guidance on the Audit of Customs Values

Treatment of used motor vehicles: wrecked cars imported for use as spares

Where wrecked vehicles, which have been written off for insurance purposes, are imported for use as spares, it is not possible to establish a value under Methods 1 - 5.

WCO Study 1.1 suggests that an appropriate customs value under Method 6 could be based on the current prices for new and used cars as listed in catalogues or specialised periodicals, less a deduction taking account of the vehicles condition and of all elements affecting its value (for example abnormal wear).

Experience has shown that a deduction of 70% would be appropriate.