Guidance on Accounting for Buying Commission in Customs Value and Import VAT for Importers

• Buying commission is fees paid by importers to agents when buying imported goods
• Tasks agents carry out include finding suppliers, inspecting goods, arranging insurance and delivery
• Buying commission can be excluded from customs value if payment is shown separately
• Evidence required to exclude buying commission includes contracts and documentation
• Requests to amend customs declaration to exclude non-dutiable elements will be considered case by case
• If no evidence of buying agency arrangements exist, buying commission should be included in customs value
• Buying commission is subject to VAT under the reverse charge procedure

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.

---

---