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Part 12 Valuation of chargeable goodsC1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 1Preliminary
  2. 2Use of Methods of valuation
  3. 3Transaction value: specified matters – included elements
  4. 4Transaction value: specified matters – excluded elements
  5. 5Methods of valuation
  6. 6Comparable, identical and similar goods and related persons

Annotations

Modifications

C1

Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.