HMRC is a data manager under the Data Protection Act 1998. We keep information for the purposes of our communication to the Information Commissioner, including the assessment and collection of taxes, payment of benefits and prevention and detection of criminal offences, and we can use it for each of them. If you are able to demonstrate that the intragroup book value between the headquarters and its branch, or vice versa, represents a fully calculated price (arm length) (see section 30), this would be acceptable under method 6. It is consistent with the principles and general provisions of the WTO assessment agreement. No no. You can pay a third party if the seller says so. (d) goods and services provided free of charge or at a reduced cost by the buyer. If you indicate directly or indirectly one of the following indications, you must include in the customs value a portion of the fees or values that are not included in the price you charge the seller: royalties or royalties payable to the seller must be included in the customs value as long as they are included: the main evidence is the contract between you and the seller. We accept that treaties can also be oral and written. However, in the case of an oral contract, we would look for alternative evidence, for example.
B, meeting reports, correspondence, between you and the seller. If in doubt, we may require the parties to the oral contract to make an affidavit. The invoice includes transport to the buyer`s premises in Manchester, Glasgow and Middlesbrough. (a) You must prove that the price you paid to the Seller is close to one of the following: However, if you are a seller`s representative, distributor or dealer, you are only bound if one of the above categories is also applicable. They must also be able to obtain information on the manufacturer`s general profit and expenses. The amount to be added must correspond to the usual figures of profit and general expenditure for producers of the country of export of goods: there is no statement from the seller on the amount included in the invoiced price of transport from Marseille to Brighton. If no confirmation can be obtained from the seller, no deductions can be allowed and the air traffic percentages do not apply. If we have any doubts that the declared transaction value represents the total amount paid or payable, we will ask for more information. If these doubts persist, we will inform you (in writing upon request) of the reasons for these doubts before making a final decision on the acceptability of the declared value.
You will receive a good opportunity to respond. We will then make a final decision and inform you in writing (see item 2.6, if you disagree with a customs decision). However, if, prior to the free practice of the goods, the price paid or paid by the supplier or seller has been reduced, a revised value is acceptable provided that it is supported by satisfactory evidence and that the reduction results from contractual agreements reached at the time the goods are imported into the warehouse. (g) export quotas and licensing payments. You can omit payments for the purchase of export quotas and licenses. The purchaser of the imported goods is not necessarily established in the country of import.