Commentary

V17.163 Alternative methods of customs valuation

Part V17 Customs duties

V17.163 Alternative methods of customs valuation

V17.163 Alternative methods of customs valuation

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.

Where the customs value cannot be determined as the transaction value of the imported goods under the general rule1, it must be determined by proceeding sequentially through the methods set out in heads 1–4 below to the first head under which that value can be determined, subject

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