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Chapter 3 Value of goods for customs purposes

United Kingdom

Original text. Later amendments are not shown.

  1. 127General provisions(Article 70(3)(d) of the Code)
  2. 128Transaction value(Article 70(1) of the Code)
  3. 129Price actually paid or payable(Article 70(1) and (2) of the Code)
  4. 130Discounts(Article 70(1) and (2) of the Code)
  5. 131Partial delivery(Article 70(1) of the Code)
  6. 132Price adjustments for defective goods(Article 70(1) of the Code)
  7. 133Valuation of conditions and considerations(Article 70(3)(b) of the Code)
  8. 134Transactions between related persons(Article 70(3)(d) of the Code)
  9. 135Goods and services used for the production of the imported goods(Article 71(1)(b) of the Code)
  10. 136Royalties and licence fees(Article 71(1)(c) of the Code)
  11. 137Place where goods are brought into the customs territory of the Union(Article 71(1)(e) of the Code)
  12. 138Transport costs(Article 71(1)(e) of the Code)
  13. 139Charges levied on postal consignments(Article 70(1) of the Code)
  14. 140Non-acceptance of declared transaction values(Article 70(1) of the Code)
  15. 141Customs value of identical or similar goods(Article 74(2)(a) and (b) of the Code)
  16. 142Deductive method(Article 74(2)(c) of the Code)
  17. 143Computed Value method(Article 74(2)(d) of the Code)
  18. 144Fall-back method(Article 74(3) of the Code)
  19. 145Supporting documents regarding customs value(Article 163(1) of the Code)
  20. 146Currency conversion for customs valuation purposes(Article 53(1)(a) of the Code)