Other methods of determining customs value

If the trade value cannot be used as the customs value, secondary methods of value determination will be used in the following order:

  1. The transaction value of identical goods The customs value of goods to be imported is defined based on the transaction value of goods that are identical to them and sold for export to the EU at the same time or approximately at the same time.
  2. The trade value of similar goods. The customs value of goods to be imported is defined based on the transaction value of goods that are similar to them and sold for export to the EU at the same time or approximately at the same time.
  3. Deductive method.
  4. Calculated value.
  5. Applicable customs value.

The calculated value can, however, be applied before the deductive value if the declarant so wishes.

                            

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