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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
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Value for import VAT: normal rules: video, cinematographic and sound recordings - not produced in quantity for general sale and imported by private persons or by film, TV, radio broadcasting or newspaper companies or film libraries

Library imports and the majority of other imports are made on a free of charge basis or, where there is a payment, that payment includes the value of the ‘right of reproduction’ - that is, of copying or screening and so on. The value of this right when separate or distinguishable from the price for the goods themselves is not to be included in the customs value.

Where there is a price for the goods themselves customs valuation can be determined on the basis of that price but this will rarely be found to be the case. The nature of the goods is unique and, even when the goods are resold in the UK after importation; they are re-sold together with the right of reproduction. Almost always, therefore, customs value will need to be determined under the fallback customs valuation method (method 6).