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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
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Examples of articles involving intellectual rights

Original artistic or scientific works

These include:

  • paintings
  • sculptures
  • original manuscripts of literary, musical or scientific works
  • original drawings for calendars or posters and
  • original plates of engravings.

Copies of artistic or scientific works

These include:

  • books
  • printed music
  • phonograms (magnetic tapes, matrices, gramophone records)
  • photographic copies (negatives and positives)
  • printings of a work of art and
  • software.