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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
Title II

Chapter 3 Value of goods for customs purposes

United Kingdom

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

Title 2 Ch. 3 applied (with modifications) by Carbon Border Adjustment Mechanism (Administrative Provisions) 2026 reg. 3(4)-(7)

69Scope
70Method of customs valuation based on the transaction value
71Elements of the transaction value
72Elements not to be included in the customs value
73Simplification
74Secondary methods of customs valuation
75Delegation of power
76Conferral of implementing powers

Chapter 3

Legislation: Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
Citation: EU Regulation No 952/2013, chapter 3
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright