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HMRC internal manual

Guidance on the Audit of Customs Values

• From: HM Revenue & Customs
• Published: 2 May 2016
• Updated: 16 March 2018, see all updates

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1. Contents
2. GACV39000

Case studies: contents

1. GACV39050

   Valuation Method 1
2. GACV39100

   Valuation Method 4(b)
3. GACV41050

   Importations by a selling agent
4. GACV42050

   Cases involving fixed exchange rates - example 1
5. GACV42100

   Cases involving fixed exchange rates - example 2
6. GACV43050

   Wrecked cars imported as spares
7. GACV44050

   Reciprocal/barter trading
8. GACV45050

   Toxic wastes imported for destruction

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