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HMRC internal manual

Guidance on the Audit of Customs Values

Index of further information on specific valuation topics

This section contains an index of further information which is available on request from your local Valuation Liaison Officer. Included are:

  • details of decisions issued by the WCO Valuation Committee
  • advisory opinions, commentaries etc issued by the WCO Technical Committee on Customs Valuation
  • conclusions, commentaries, etc issued by the EC Customs Code Committee (Customs Valuation Section) and
  • judgements issued by the European Court of Justice.
CCC (CVS) = EC Customs Code Committee (Customs Valuation Section)
     
WCO = World Customs Organisation (formerly Customs Co-operation Council)
WTO = World Trade Organisation (formerly General Agreement in Tariffs and Trade)
ECJ = European Court of Justice

Key:

AO = WCO Advisory Opinion
     
Comm CVS = CVS Commentary
Comm WCO = WCO Commentary
Concl = CVS Conclusion
CS = WCO Case Study
Decn = Decision of the WTO
EN = WCO Explanatory Note
Stud = WCO WCO Study
Subject Reference
   
Abandonment of imported goods EN 3.1
Activities in country of importation Comm WCO 9.1
Adjustment for difference in commercial level and quantity Comm WCO 10.1
Agents:  
  • buying and Concl 14, EN 2.1, ECJ 299/90
     
  * imports through contract Concl 14, AO 1.1, EN 2.1
  Air freight collection charges Concl 8
  Air transport costs:  
  • non-commercial imports Concl 7  
      Anti-dumping duties Comm WCO 3.1
      Method 4 AO 9.1
      Appeal - rights of AO 17.1, Code Art 243-246
      Apportionment of transport costs Concl 9, Comm CVS 5
      Article 7 of GATT Agreement  
      * flexible application AO 12.1
      * hierarchical order AO 12.2
      * use of data from foreign sources AO 12.3
      Artwork and design: CS 1.1
      * undertaken in the Community Concl 3
      Assists: Comm CVS 1, CS, 1.1, 5.1 and 5.2, Decn 5.1, Concl 3
      * licence fees ECJ 116/89
      Barter Comm WCO 11.1, AO 6.1
      Bounties Comm WCO 2.1
      Branch Offices:  
      * imports by branches Concl 5, AO 1.1
      * valuation under deductive method Concl 16
      Brokerage EN 2.1
      Burden of proof AO 19.1
      Buyer:  
      * definition Concl 2
      Buying agents/ Commission Concl 14, EN 2.1, ECJ 299/90, ECJ C-468/03
      Carrier media Comm CVS 2 and 5
      * valuation of, bearing Decn 4.1
      * software for data processing equipment Comm WCO 13.1, ECJ 79/89
      Certificate of Authenticity Concl 15, ECJ 219/88
      Clauses - price revision Comm WCO 4.1
      Clearing agreement Comm WCO 11.1
      Commercial level - adjustments for Commission: Comm WCO 10.1
      * buying Concl 14, EN 2.1, ECJ C-468/03
      * purchase ECJ 11/89
      * selling Comm CVS 5, EN 2.1
      Compensation AO 6.1, Comm WCO 11.1
      Condition or consideration relating to the sale of goods Comm WCO 11.1, AO 16.1, CS 3.1
      Consignment:  
      * goods imported on AO 1.1
      Contract - goods not in accordance with EN 3.1
      Contract agents - imports through Concl 14
      Copyright AO 4.2, Decn 1.1
      Cost of activities taking place in country of importation Comm WCO 9.1
      Counter purchase Comm WCO 11.1, AO 6.1
      Countertrade Comm WCO 11.1, AO 6.1
      Countervailing duties - Method 4 AO 9.1
      Credits - in respect of earlier transactions AO 8.1
      Deductive Method Concl 16 and 17, Comm WCO 15.1
      Anti-dumping and countervailing duties AO 9.1
      Delay - in determination of customs value Comm WCO 4.1
      Demurrage ECJ 11/89, Concl 18
      Deposits and their adjustments - weight not known at import AO 18.1
      Design costs Comm CVS 1, CS 5.2
      Destruction:  
      * goods imported for AO 1.1
      * of imported goods EN 3.1
      Development costs CS 1.1, Decn 5.1, Concl 3
      Discounts:  
      * cash AO 5.1, 5.2 and 5.3
      * quantity AO 15.1
      Distinguished:  
      * duties and taxes AO 3.1
      * meaning of the term Comm CVS 5, ECJ C-468/03
      Distributors - agents CS 3.1, AO 1.1
      Documents:  
      * treatment of fraudulent AO 10.1
      * treatment of inadvertent errors AO 11.1
      Dumping:  
      * goods sold at prices Comm WCO 3.1
      * treatment of duties under deductive method AO 9.1
      Element of time in Articles 1, 2 and 3 of GATT Agreement EN 1.1
      Engineering, development, artwork CS 1.1
      * undertaken in the Community Concl 3
      Errors on entries and incomplete documentation AO 11.1
      Evidence account Comm WCO 11.1
      Exchange rates: Concl 1, AO 20.1, Prec 12 and 24, Comm CVS 4
      * prepayment and fixed Concl 1, AO 20.1, Comm CVS 4
      Financing arrangement Decn 3.1, Comm CVS 5, ECJ 21/91
      Fraudulent documents AO 10.1
      Free of charge goods:  
      * goods not in accordance with contract EN 3.1
      * replacement EN 3.1
      * supplied by the buyer to the seller Prec 20 and 21, Comm CVS 1, CS 5.1 and 5.2
      Goods:  
      * abandoned EN 3.1
      * damaged EN 3.1, ECJ 183/85
      * free of charge EN 3.1
      * imported for destruction AO 1.1
      * not in accordance with contract EN 3.1
      * replacement EN 3.1
      * returned after temporary exportation Comm WCO 5.1
      * supplied for by the buyer to the seller Comm CVS 1, CS 5.1 and 5.2, Prec 20 and 21
      Guarantees and securities AO 18.1
      Handling costs - inside the Community Comm WCO 9.1
      Identical goods Comm WCO 1.1, AO 2.1, AO 7.1,
Prec 14, EN 3.1    
  Importations:  
  * charges for work undertaken after Concl 4, Comm WCO 9.1
  * definition Comm WCO 9.1
  Insurance:  
  * post importation charges Comm WCO 9.1
  * scope AO 13.1
  * settlement EN 3.1
  Interest charges Comm CVS 5, Decn 3.1, ECJ 21/91
  Intermediaries AO 1.1, EN 2.1
  Know-how Comm CVS 3
  Leased or hired goods AO 1.1, Stud 2.1, CS 4.1
  Level - commercial Comm WCO 10.1
  Licence payments - import ECJ 328/85
  Lein Prec 6
  Liquidation Prec 6
  Loan goods AO 1.1
  Lost or damaged goods: EN 3.1
  * not in accordance with contract ECJ 183/85
  * repayment  
  Mail order catalogues - artwork costs Prec 5
  Meat:  
  * Certificate of Authenticity Concl 15, ECJ 219/88
  * damaged goods ECJ 183/85
  * export quota and licences Concl 15, ECJ 219/88
  * sets of meat Concl 10
  Method 1:  
  * conditions and considerations CS 3.1
  * prior order acceptable ECJ 11/89
  * restrictions and conditions Comm WCO 11.1, AO 16.1
  Method 2:  
  * damaged goods EN 3.1
  * definitions of ‘identical’ Comm WCO 1.1
  * evidence Prec 14
  * price below prevailing market prices AO 2.1
  * wrong goods EN 3.1
  Method 3:  
  * damaged goods EN 3.1
  * definition of ‘similar’ Comm WCO 1.1
  * fish Prec 1
  * wrong goods EN 3.1
  Method 4: Comm WCO 15.1
  * anti-dumping duties AO 9.1
  * branch office Concl 16
  * countervailing duties AO 9.1
  * damaged goods EN 3.1
  * precedence under Concl 17
  * wrong goods EN 3.1
  Method 5:  
  * damaged goods EN 3.1
  * wrong goods EN 3.1
  Method 6:  
  * data from foreign sources AO 12.3
  * damaged goods EN 3.1
  * flexible application AO 12.1
  * hierarchical order under AO 12.2
  * wrong goods EN 3.1
  Motor vehicles - used Stud 1.1
  Offence and seizure AO 19.1
  Offset arrangement Comm WCO 11.1
  Overages ECJ 11/89
  Package deals Comm WCO 8.1, Concl 10
  Paper patterns Prec 2
  Patents AO 4.1, 4.3, 4.4 and 4.12
  Penalties AO 17.1
  Perishable goods - apportionment of transport costs Concl 9
  Plans CS 1.1
  Post importation charges Comm 9.1, Concl 4
  Price influence: Comm WCO 14.1
  * commercial considerations from a third party Prec 16, EN 4.1
  * subsidised Comm WCO 2.1
  * test values AO 7.1, EN 1.1, Prec 2, Comm WCO
  * test fees Prec 26
  Price paid or payable: CS 2.1 and 2.2
  * adjustment for commercial level Comm WCO 10.1
  * condition or consideration Comm WCO 11.1, AO 16.1
  * goods sold at loss Prec 2
  * restrictions and conditions CS 3.1
  Price review Comm WCO 4.1, CS 3.1
  Processed film Prec 8
  Quantity:  
  * adjustment for under Methods 1, 2 and 3 Comm WCO 10.1
  * discounts AO 15.1
  Quota (export) Comm CVS 5
  * meat Concl 15, ECJ 219/88
  * textiles Concl 11, ECJ 7/83, ECJ 29/93, ECJ 340/93
  Rail-splitting of transport costs Concl 6
  Reciprocal trading Prec 22
  Re-exportation of imported goods EN 3.1
  Refused goods EN 3.1
  Re-invoicing ‘centre’ Prec 3
  Repayment of import duty: ECJ 183/85, 328/85, ECJ 79/89
  * successive sales ECJ 11/89
  Replacement goods EN 3.1
  Restrictions:  
  * in Article 1 of GATT Agreement CS 3.1
  * meaning of term in Article 1.1(a) of  
  Agreement Comm WCO 12.1
  Returnable containers Prec 4
  Review of prices CS 3.1, Comm WCO 4.1
  Right of appeal without penalty AO 17.1
  Rights of reproductions Comm CVS 5
  Royalties: Comm CVS 3
  * copyright AO 4.2
  * cost of licence fees within the Community ECJ 116/89
  * ingredients AO 4.4, 4.5, 4.6 and 4.9
  * know-how Comm CVS 3
  * marketing and distribution rights AO 4.7
  * patent fees AO 4.1, 4.3, 4.4 and 4.12
  * trademarks AO 4.5, 4.6, 4.8, 4.9, 4.10, 4.11, 4.13 and Comm 11
  * third party AO 4.2 and 4.8, Prec 10
  Sale - concept of in the Agreement AO 1.1
  Sale for export: Prec 6 and 19, AO 14.1
  * currency conversion Prec 24
  * repayment ECJ 11/89
  Sales in bond Prec 6
  Samples - value carried by air Concl 12
  Selling agents - commissions EN 2.1
  Settlement insurance EN 3.1
  Sketches CS 1.1
  Sold for export - definition AO 14.1, ECJ 11/89
  Sole distributor CS 3.1, EN 4.1
  Split shipments - treatment under Article 1 of GATT Agreement Comm WCO 6.1
  Storage and related expenses - treatment under Method 1 Comm WCO 7.1
  Subsidies - export Comm WCO 2.1
  Successive sales: AO 14.1
  * repayment claims where there is more than one ECJ 11/89
  Swaps Comm WCO 11.1
  Switch or triangular trade Comm WCO 11.1
  Technical assistance costs CS 1.1
  Test fees Concl 21
  Tie-in-sales Comm WCO 11.1
  Tool costs Concl 13, CS 1.1
  Transitional tariff Concl 19
  Transport costs:  
  * airfreight, apportionment Prec 25, Comm CVS 5
  * airfreight, collection charges Concl 8
  * airfreight, non commercial importations Concl 7
  * apportionment, after importation Concl 9, Comm WCO 9.1, ECJ 290/84
  * apportionment of goods transported by container ECJ 17/89
  * demurrage ECJ 11/89, Concl 18
  * outward freight costs Prec 18, Comm CVS 1
  * splitting of goods carried by rail Concl 6
  Undertaken - defined Decn 2.1
  * after importation defined Comm WCO 9.1
  Used goods - treatment of used motor vehicles Stud 1.1
  Use of data from foreign sources in applying Article 7 of the GATT AO 12.3
  Valuation declarations - buyer to be taken into consideration Concl 2
  Weighing costs ECJ 65/85
  Weight discrepancies ECJ 11/89
  Wrong goods EN 3.1