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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
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Toxic wastes imported for destruction: Case study


Firm A in the EC is a specialist in the treatment and destruction of toxic and hazardous wastes.

A received from B, a chemical manufacturer established in a third country, wastes chargeable with ad valorem duty under the Tariff and not subject to any duty relief.

B pays A for his services in destroying the waste and also pays the cost of transport and insurance from his premises to those of A, where the goods are destroyed by A without gaining any side-benefits from the process.

Opinion of the Committee

As a customs value cannot be determined for wastes under Articles 29 or 30 of the Code the provisions of Article 31 apply (that is, Method 6).

Having regard to the facts, and particularly that the wastes cannot be absorbed into commercial circulation in the EC, a token value can be attributed as a customs value for the waste.