Section 21(2)

For the purposes of this Act the value of any goods imported ... shall (subject to subsection (2A) below) be taken to include the following so far as they are not already included in that value in accordance with the rules mentioned in subsection (1) above, that is to say— and in this subsection “the goods’ first destination” means the place mentioned on the consignment note or any other document by means of which the goods are imported into the United Kingdom, or in the absence of such documentation it means the place of the first transfer of cargo in the United Kingdom. all taxes, duties and other charges levied either outside or, by reason of importation, within the United Kingdom (except VAT); ... all incidental expenses, such as commission, packing, transport and insurance costs, up to the goods’ first destination in the United Kingdom; and if at the time of the importation of the goods ... a further destination for the goods is known, and that destination is within the United Kingdom ..., all such incidental expenses in so far as they result from the transport of the goods to that other destination;

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Source: legislation.gov.uk · retrieved 2026-07-28