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Chapter 5 Methods of valuationC1

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

  1. 119Method 1 valuation
  2. 120Method 2 valuation
  3. 121Method 3 valuation
  4. 122Method 2 and Method 3 valuation: identification of transaction values
  5. 123Method 4 valuation – other than goods to which regulation 124 applies
  6. 124Method 4 valuation – fresh fruit and vegetables
  7. 125Method 5 valuation
  8. 126Method 6 valuation

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.