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
Secondary valuation methods. Method of last resort
If the customs value cannot be determined using the methods mentioned in the previous references (articles 70 and 74, para. 1 and 2) of the Union Customs Code, shall be calculated on the basis of information available in the customs territory of the Union, using reasonable means in accordance with the general principles and provisions.
The customs value determined by this method shall not be based on:
- the sales price in the European Union of goods produced there,
- a system that provides for the acceptance of the highest value among two possible ones,
- the price of goods in the domestic market of the exporting country,
- the cost of production other than the calculated values that have been determined for identical or similar goods in accordance with art. 74.2.d) of CAU ,
- export prices to a third country,
- minimum customs values,
- arbitrary or fictitious values.