# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 126: Method 6 valuation


“Method 6 valuation” means the valuation of chargeable goods presented to Customs on import which is the value determined by applying—
(a) such of the elements of valuation used in any other method of valuation in this chapter; and
(b) the principles for the valuation of goods adopted by the WTO in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 ,
as are reasonable to apply in order to determine the value of the chargeable goods immediately before discharge of those goods from the free-circulation procedure.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/126 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-126
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.