When the customs value is based on the transaction price paid for the goods, customs value declaration details shall be submitted with an electronic declaration.
If a customs declaration is not submitted electronically, the customs value declaration must be provided using the D.V.1 form:
Customs value declaration details are not required where
A customs value declaration is not required in connection with every customs declaration in case of goods that are delivered repeatedly on the same commercial terms from the same seller to the same buyer.