- The guidance was updated on 15 April 2026.
- Locally agreed UK transport rates cannot be used for ad valorem Customs Duty calculations.
- The guidance explains which delivery costs to include or exclude in the customs value for importers and clearing agents.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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