Commentary

V17.161 Valuation of goods for customs purposes

Part V17 Customs duties

V17.161 Valuation of goods for customs purposes

Customs valuation

V17.161 Valuation of goods for customs purposes

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

The provisions of UK customs law relating to customs valuation1 are used to determine the customs value of goods for the purposes of applying the UK Global Tariff2.

UK legislation on customs valuation seeks to introduce a fair, uniform and

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