3(1)Where—
(a)any goods whose supply involves their removal to the United Kingdom—
(i)are charged in connection with their removal to the United Kingdom with a duty of excise; or
(ii)on that removal are subject, in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Communities, to any Community customs duty or agricultural levy of the European Community; or
(b)the time of supply of any dutiable goods, or of any goods which comprise a mixture of dutiable goods and other goods, is determined under section 18(4) to be the duty point,
then the value of the supply shall be taken for the purposes of this Act to be the sum of its value apart from this paragraph and the amount, so far as not already included in that value, of the duty or, as the case may be, agricultural levy which has been or is to be paid in respect of the goods.
(2)In this paragraph“dutiable goods” and“duty point” have the same meanings as in section 18.