How to calculate the customs value if you're a selling agent
Find out which method you should use to calculate the customs value if you’re a selling agent or branch office.
Before you try to work out the customs value you must first have read Prepare to work out the customs value of your imported goods.
Payments of selling commission and brokerage must be included in the customs value if you’re a selling agent or branch office.
Importing pre-ordered goods
If you’re a selling agent and you pre-order goods from customers in the UK on behalf of a third country seller, and then import the goods to fulfil those orders, you can usually use Method 1.
The customs value will be based on the selling price (inclusive of the selling agent’s commission) to the UK customer.
This also applies where:
- the contract provides for a supply of pre-ordered goods to be delivered to the customer at certain intervals to meet production requirements
- the selling agent holds the customer’s pre-ordered stock for delivery on demand
To work out the customs value you should use Method 1 (transaction value of imported goods).
Importing goods to sell later from stock
If you’re a selling agent and you import goods to sell later from stock held in the UK on behalf of the third country seller, Method 1 cannot usually be used.
To work out the customs value you must try Methods 2 to 6.