Article 144 Fall-back method(Article 74(3) of the Code)
United Kingdom
When determining the customs value under Article 74(3) of the Code, reasonable flexibility may be used in the application of the methods provided for in Articles 70 and 74(2) of the Code. The value so determined shall, to the greatest extent possible, be based on previously determined customs values.
Where no customs value can be determined under paragraph 1, other appropriate methods shall be used. In this case the customs value shall not be determined on the basis of any of the following:
the selling price within the customs territory of the Union of goods produced in the customs territory of the Union;
a system whereby the higher of two alternative values is used for customs valuation;
the price of goods on the domestic market of the country of exportation;
the cost of production, other than computed values which have been determined for identical or similar goods under Article 74(2)(d) of the Code;
prices for export to a third country;
minimum customs values;
arbitrary or fictitious values.