V17.164 Residual method of valuationWhere the customs value of imported goods cannot be determined under any of the provisions already mentioned1, it is to be determined, on the basis of data available in the UK, using reasonable means consistent with the principles and general provisions of: • the agreement on implementation of the General Agreement on Tariffs and Trade (1994),2 art VII • the General Agreement on Tariffs and Trade (1994), art VII • the provisions of UK customs law3 relating to the value of goods for customs purposes4No customs value is, however, to be determined under the above
Where the customs value of imported goods cannot be determined under any of the provisions already mentioned1, it is to be determined, on the basis of data available in the UK, using reasonable means consistent with the principles and general provisions of:
• the agreement on implementation of the General Agreement on Tariffs and Trade (1994),2 art VII
• the General Agreement on Tariffs and Trade (1994), art VII
• the provisions of UK customs law3 relating to the value of goods for customs purposes4
No customs value is, however, to be determined under the above
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.