Value of goods
The customs value of goods will be the transaction value, i.e. purchase price plus delivery costs, at the time of entry into the EU. Find out their characteristics
Special valuation cases Justification of other valuations
There are times when, due to the particular nature of the goods to be valued or the circumstances of the operations determining the import, it is not possible to apply the transaction value method or the secondary value methods.
This can happen with used vehicles and machinery, goods imported under a rental or leasing contract, etc. In such cases, it is necessary to resort to Article 74.3 of the Union Customs Code and 144 of Implementing Regulation , using reasonable criteria, compatible with the principles and general provisions of the GATT Valuation Agreement and Article of the General Agreement on Tariffs and Trade (GATT).
Some criteria for special valuation cases are set out in Instruction 1/2004, dated 27 February, of the General Directorate of the State Tax Administration Agency, on customs valuation of goods.