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HMRC internal manual

Guidance on the Audit of Customs Values

Updates: Guidance on the Audit of Customs Values

2018

published amendments

Assists: profit sharing
Updating the Code to the UCC
Assists: test fees
Updating the Code to the UCC
Assists: marketing activities
Updating the Code to the UCC
Assists: warranty
Updating the Code to the UCC
Assists: research and development
Updating the Code to the UCC
Updating the Code to the UCC
Updating the Code to the UCC
Other customs systems: Outward Processing Relief (OPR) and Standard Exchange System (SES)
Updates to reflect UCC
Assists: tooling
Updating the Code to the UCC
Assists: design
Changing the Code to the UCC
Assists: engineering, development, artwork, plans, design and sketches
Updating the Code to the UCC
Assists: equipment supplied by or on behalf of the buyer
Updating the Code to the UCC
Royalties and licence fees: condition of sale
Updating the Code to the UCC
Updating the Code to the UCC
Royalties and licence fees: general principles
Updating the Code to the UCC
Updating the Code to the UCC
Additions for freight and insurance costs: postal charges
Updating the Code to the UCC
Updating the Code to UCC
Introduction: law and regulations
Updating the Code to the UCC
Updated from CEMA to UCC
Method 1 (transaction value): condition or consideration for which a value cannot be fixed
Updating the Code to the UCC
Updating CEMA to UCC
Method 1 (transaction value): practical application
Updating from the Code to the UCC
Update from CEMA to UCC
Royalties and licence fees: valuation treatment
Updating the Code to the UCC
Meat: what are meat quotas?
Updates to reflect UCC
Method 1 (transaction value): successive sales
Updating the Code to the UCC
Introduction: other sources of information
Updating the Code to the UCC
Processed film, video, cinematographic and sound recordings: processed film: example case study
Updates to reflect UCC
Processed film, video, cinematographic and sound recordings: film for broadcast transmission
Updates to reflect UCC
Additions for freight and insurance costs: types of insurance policies
Updating the Code to the UCC
Additions for freight and insurance costs: air freight collection charges
Updating the Code to the UCC
Processed film, video, cinematographic and sound recordings: free of charge goods
Updates to reflect UCC
Additions for freight and insurance costs: agent's profit and expenses
Updating the Code to the UCC
Processed film, video, cinematographic and sound recordings: goods for which there is a price payable
Updates to reflect UCC
Updates to reflect UCC
Additions for freight and insurance costs: return freight costs
Updating the Code to UCC
Additions for freight and insurance costs: air freight
Updating from the Code to UCC
Toxic wastes imported for destruction: Case study
Update to reflect changes under UCC
Reciprocal/barter trading: Case study
Updates to reflect the UCC
Method 1 (transaction value): export subsidies or bounties
Updating from CEMA to UCC
Case Studies: importations by a selling agent
Update for the UCC
Case studies: Valuation Method 1
Updates for UCC ref
Method 1 (transaction value): conclusion by the Committee
Updating from CEMA to UCC

published amendments

Rented or leased goods
Updating the Code to the UCC
Goods not in accordance with contract
Updating the Code to the UCC
Damaged goods
Updating the Code to the UCC
Simplified procedure values (SPVs)
Updating the Code to the UCC
Updating the Code to the UCC
Method 6
Updating the Code to the UCC
Updating the Code to the UCC
Method 5
Updating the Code to the UCC
Method 4: unit price
Updating the Code to the UCC
Updating the Code to the UCC
Updating the Code to the UCC
Updating the Code to the UCC
Updating the Code to the UCC
Method 4: deductions
Updating the Code to the UCC
Meaning of the term 'shown separately'/'distinguished': repayment claims
Updating the Code to the UCC
Updating the Code to the UCC
Meaning of the term 'shown separately'/'distinguished': at the post importation 'verification/audit' stage
Updating the Code to the UCC
Updating the Code to the UCC
Barter trading or countertrade: tie-in sales
Updates to reflect UCC
Barter trading or countertrade: barter
Updates to reflect UCC
Case studies: Valuation Method 1
Updating the Code to the UCC
Determination of the customs value: valuation declarations
Updating the Code to the UCC
Split shipments: treatment of split shipments
Updates to reflect UCC
Package deals: valuation treatment
Updates to reflect UCC
Method 2
Updating the Code to the UCC
Meaning of the term 'shown separately'/'distinguished': legal precedent
Updating the Code to the UCC
Updating the Code to the UCC
Meaning of the term 'shown separately'/'distinguished': law
Updating the Code to the UCC
Updating the Code to the UCC
Objective and quantifiable data
Updating the Code to the UCC
Updating the Code to the UCC
Treatment of costs of activities taking place in the country of importation
Updating the Code to the UCC
Updating the Code to the UCC
Updating the Code to the UCC
Exclusions from the customs value: payments for rights of reproduction
Updating the Code to the UCC
Update the Code to the UCC
Treatment of storage and related expenses
Updating the Code to the UCC
Other customs systems: revision of values
Updates to reflect UCC
Other customs systems: sales in warehouse
Updates to reflect UCC
Other customs systems: diversion to free circulation (valuation)
Updates to reflect UCC
Other customs systems: Outward Processing Relief (OPR) and Standard Exchange System (SES)
Updates to reflect UCC
Royalties and licence fees: valuation treatment
Updating the Code to the UCC
Export licences: textile products (quota charges): certificates of authenticity: meat
Updating the Code to the UCC
Export licences: textile products (quota charges): manioc from Thailand
Updating the Code to the UCC
Export licences - textile products (quota charges): legal precedents
Updating the Code to the UCC
Assists: profit sharing
Updating the Code to the UCC
Assists: additional payments
Updating the Code to the UCC
Assists: practical application
Updating the Code to the UCC
Assists: research and development
Updating the Code to the UCC
Exclusions from the customs value: buying commission
Updating the Code to the UCC
Exclusions from the customs value: interest charges
Updating the Code to the UCC
Updating the Code to the UCC

published amendments

Treatment of storage and related expenses
EC changed to EU
Meaning of the term 'shown separately'/'distinguished': legal precedent
UCC change
UCC change
Treatment of costs of activities taking place in the country of importation
EC changed to EU
Export licences: textile products (quota charges): certificates of authenticity: meat
EC changed to EU
Export licences: textile products (quota charges): manioc from Thailand
EC changed to EU
Other customs systems: currency conversion
UCC change
UCC change
To reflect changes of the UCC
Export licences - textile products (quota charges): legal precedents
EC changed to EU
Export licences - textile products (quota charges): introduction
EC changed to EU
Used goods
UCC change
Exclusions from the customs value: payments for rights of reproduction
grammar change
EC changed to EU
Weight
To reflect changes of the UCC
Selling agents
UCC change
Branch offices: method of valuation
UCC change
Simplified procedure values (SPVs)
UCC change
Method 6
UCC change
Other customs systems: handling operations in warehouse
To reflect changes of the UCC
Method 5
UCC change
Other customs systems: cost of warehousing and/or preserving the goods whilst in a customs warehouse
To reflect changes of the UCC
Method 4: trading accounts
UCC change
Other customs systems: sales in warehouse
To reflect changes of the UCC
Assists: practical application
EC changed to EU
Method 4: deductions
UCC change
Method 4: unit price
UCC change
Method 4: practical application
UCC change
Assists: engineering, development, artwork, plans, design and sketches
EC changed to EU
Method 2
UCC change
Other customs systems: Outward Processing Relief (OPR) and Standard Exchange System (SES)
To reflect changes of the UCC
Assists: equipment supplied by or on behalf of the buyer
EC changed to EU
Split shipments: treatment of split shipments
UCC change
Royalties and licence fees: valuation treatment
EC changed to EU
Meaning of the term 'shown separately'/'distinguished': guidance and practical application
UCC change
Computers
To reflect changes of the UCC
UCC change
Meat: what are meat quotas?
To reflect changes of the UCC
Meat: where meat is imported on consignment and entered direct to free circulation
To reflect changes of the UCC
Additions for freight and insurance costs: insurance, premiums and apportionment of premium
EC changed to EU
Free of charge (foc) goods
UCC change
Package deals: valuation treatment
UCC change
Other customs systems: revision of values
UCC change
Additions for freight and insurance costs: imports by airlines for their own use
EC changed to EU
Additions for freight and insurance costs: demurrage
EC changed to EU
Catalysts
To reflect changes of the UCC
To reflect changes of the UCC
Additions for freight and insurance costs: third country inland freight
EC changed to EU
Other customs systems: customs warehousing
UCC change
Additions for freight and insurance costs: freight
EC changed to EU
Case Studies: importations by a selling agent
UCC change
To reflect changes of the UCC
Processed film, video, cinematographic and sound recordings: introduction
To reflect changes of the UCC
Method 1 (transaction value): practical application
removal of reference to old law (CCIP 254)
Toxic wastes imported for destruction: Case study
To reflect changes of the UCC
Method 1 (transaction value): time element
EC changed to EU
Index of further information on specific valuation topics
To reflect changes of the UCC
To reflect changes of the UCC
Introduction: other sources of information
EC changed to EU
Determination of the customs value: adjustments
EC changed to EU
EC changed to EU
Determination of the customs value: the methods of valuation
EC changed to EU
Introduction: The role of Customs and International
EC changed to EU
Introduction: background
EC changed to EU
Introduction: scope of this guidance
UCC change
UCC change

published amendments

Method 1 (transaction value): successive sales
UCC change
Index of further information on specific valuation topics
UCC changes

published amendments

Index of further information on specific valuation topics
UCC changes

published amendments

Method 1 (transaction value): successive sales
UCC changes
Branch offices: method of valuation
UCC change