United Kingdom VAT on Imported Goods: Customs Value Calculation

Imported goods for VAT must be valued using the customs value for duty, even if no customs duty is payable.
Add to the customs value: incidental expenses (such as commission, packing, transport, insurance) up to the first UK destination; similar costs to a known further UK destination; customs duty/levies; and excise duty or other import charges (excluding VAT).
“Incidental expenses” also include customs clearance charges, quay rent, entry fees, demurrage, handling, loading, and storage costs.
Services zero-rated because they are connected with an import must still be included in the import VAT value.
Buying commission is not included as an incidental expense; it is treated as a service subject to the B2B reverse charge.

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.