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Guidance on the Audit of Customs Values
Publisher:
Copyright:
2019 Crown
Guidance on the Audit of Customs Values
Guidance on the Audit of Customs Values
GO
Contents
Contents
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Close section
GACV01000: Introduction
GACV01050: Scope of this guidance
GACV01100: Background
GACV01150: Law and regulations
GACV01200: The role of Customs and International
GACV01250: Other sources of information
Close section
GACV02000: Determination of the customs value
GACV02100: The methods of valuation
GACV02150: Adjustments
GACV02200: Valuation declarations
Close section
GACV03000: Method 1 (transaction value)
GACV03050: Concept of sale
GACV03100: Conclusion by the Committee
GACV03150: Time element
GACV03200: Price below prevailing market price
GACV03250: Price review clauses
GACV03300: Valuation treatment
GACV03350: Practical application
GACV03400: Export subsidies or bounties
GACV03450: Meaning of the term restricted
GACV03500: Condition or consideration for which a value cannot be fixed
GACV03550: Successive sales
Close section
GACV04000: Additions for freight and insurance costs
GACV04050: Freight
GACV04100: Air freight
GACV04150: Third country inland freight
GACV04200: Return freight costs
GACV04250: Demurrage
GACV04300: Imports by airlines for their own use
GACV04350: Postal charges
GACV04400: Treatment of transport costs for courier and express consignments
GACV04450: Agent's profit and expenses
GACV04500: Air freight collection charges
GACV04600: Insurance, premiums and apportionment of premium
GACV04700: Types of insurance policies
Close section
GACV05000: Royalties and licence fees
GACV05050: Introduction
GACV05100: General principles
GACV05150: Related to the imported goods
GACV05200: Condition of sale
GACV05250: Third party royalties
GACV05300: Valuation treatment
Close section
GACV06000: Assists
GACV06100: Equipment supplied by or on behalf of the buyer
GACV06150: Materials supplied by or on behalf of the buyer
GACV06200: Engineering, development, artwork, plans, design and sketches
GACV06250: Research and preliminary design sketches
GACV06300: Design
GACV06350: Tooling
GACV06400: Research and development
GACV06450: Practical application.
GACV06500: Price actually paid or payable
GACV06550: Additional payments
GACV06600: Brokerage
GACV06650: Treatment for valuation purposes
GACV06700: Confirming commission
GACV06750: Treatment for valuation purposes
GACV06800: Warranty
GACV06850: Marketing activities
GACV06900: Test fees
GACV06950: Profit sharing
Close section
GACV07000: Exclusions from the customs value
GACV07050: Discounts and allowances
GACV07100: Settlement discounts
GACV07200: Distributors/concessionaires discounts
GACV07250: Sample discounts
GACV07300: Label allowance
GACV07350: Allowance for swells
GACV07400: Price reduction for variations in quantity or quality
GACV07450: Advertising allowances
GACV07500: Breakage allowance
GACV07550: Contingency discounts
GACV07600: Interest charges
GACV07650: Buying commission
GACV07700: Payments for rights of reproduction
GACV07750: Intellectual rights
GACV07800: Assignment of rights
GACV07850: Importations involving payments for rights to reproduce
GACV07900: Valuation treatment
Close section
GACV08000: Export licences: textile products (quota charges)
GACV08050: Introduction
GACV08100: Legal precedents
GACV08200: Manioc from Thailand
GACV08300: Certificates of authenticity: meat
GACV09050: Treatment of costs of activities taking place in the country of importation
GACV10050: Objective and quantifiable data
Close section
GACV11000: Meaning of the term ‘shown separately’/‘distinguished’
GACV11050: Law
GACV11100: Legal precedent
GACV11150: Guidance and practical application
GACV11250: At the post importation ‘verification/audit’ stage
GACV11300: Repayment claims
GACV12050: Treatment of storage and related expenses
GACV13050: Method 2
GACV14050: Method 3
Close section
GACV15000: Method 4
GACV15050: Practical application
GACV15100: Unit price
GACV15150: Deductions
GACV15200: Trading accounts
GACV16050: Method 5
GACV17050: Method 6
GACV18050: Simplified procedure values (SPVs)
Close section
GACV19000: Branch offices
GACV19050: Definition
GACV19100: Recognition of a branch office
GACV19150: Method of valuation
GACV19200: Practical application of Method 6
GACV20050: Selling agents
GACV21050: Currency conversion
Close section
GACV22000: Goods
GACV22050: Free of charge (foc) goods
GACV23050: Damaged goods
GACV24050: Used goods
GACV25050: Goods not in accordance with contract
GACV26050: Rented or leased goods
Close section
GACV27000: Barter trading or countertrade
GACV27050: Barter
GACV27100: Tie-in sales
GACV27150: Common countertrade practices
Close section
GACV28000: Split shipments
GACV28050: Introduction
GACV28100: Treatment of split shipments
Close section
GACV29000: Package deals
GACV29050: Introduction
GACV29100: Valuation treatment
GACV30050: Weight
Close section
GACV31000: Other customs systems
GACV31050: Outward Processing Relief (OPR) and Standard Exchange System (SES)
GACV31100: ATA carnets
GACV31150: Central Carnet Unit (CCU)
GACV31200: Diversion to free circulation (valuation)
GACV31250: Customs warehousing
GACV31300: Currency conversion
GACV31350: Sales in warehouse
GACV31400: Cost of warehousing and/or preserving the goods whilst in a customs warehouse
GACV31450: Handling operations in warehouse
GACV31500: Revision of values
GACV32050: Computers
Close section
GACV33000: Meat
GACV33050: Introduction
GACV33100: Valuation treatment of imported meat
GACV33150: Where meat is imported on consignment but subsequently sold in bond ex-warehouse
GACV33200: Where meat is imported on consignment and entered direct to free circulation
GACV33250: IMTA arrangements
GACV33300: What are meat quotas?
GACV34050: Toxic waste
GACV35050: Catalysts
Close section
GACV36000: Processed film, video, cinematographic and sound recordings
GACV36050: Introduction
GACV36100: Goods for which there is a price payable
GACV36150: Free of charge goods
GACV36200: Film for broadcast transmission
GACV36250: Processed film: example case study
Close section
GACV37000: Treatment of used motor vehicles
GACV37050: Introduction
GACV37100: Basis of value
GACV37150: Wrecked cars imported for use as spares
GACV38050: Fish
Close section
GACV39000: Case studies
GACV39050: Valuation Method 1
GACV39100: Valuation Method 4(b)
GACV41050: Importations by a selling agent
GACV42050: Cases involving fixed exchange rates - example 1
GACV42100: Cases involving fixed exchange rates - example 2
GACV43050: Wrecked cars imported as spares
GACV44050: Reciprocal/barter trading
GACV45050: Toxic wastes imported for destruction
GACV40050: Examples of articles involving intellectual rights
GACV46050: Index of further information on specific valuation topics
[18.97.14.83]
18.97.14.83