Import into the European Union, the customs value guide

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The European Union publishes the 2018 version of the Guide to Customs Valuation.

Very useful, it will accompany the steps of exporters and especially importers. This 2018 edition updates the first version of the 2008 document, and revisits many important topics for registered customs representatives and importers.

With, the latest amendments introduced by the Union Customs Code and its implementing texts.

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Customs value

The customs value is the value that is used in an import-export transaction to calculate the duties and taxes of the transaction (customs duty, VAT, grant, etc.). The methods are different if the transaction is fixed on import or export. The articles concerned are 29 to 31 of the Community Customs Code.Depending on the Incoterms rule used is different:

Customs value: Calculation of customs duties Import;
The statistical value: the value of the goods stopped at the French border (export and import);
The tax value.

Reference guide for the import and export of your goods

Based mainly on practical cases, the solutions described in the guide are provided by the Customs Code Committee and the Customs Experts Group. This guide is intended for administrations and transport operators. He thus addresses several questions:

Documents to be provided with the customs declaration
The distribution of transport and insurance costs
The distribution of container storage and weighing costs (VGM)
Royalties and licensing fees in the value for duty
The valuation of free goods
The documentation necessary for the determination of the customs value
New taxable or non-taxable items such as software fees for imported products
Shipments under warranty

Consult the Import Export guide of the European Union (English)

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CERL guarantees specialized resources, complete expertise and total coordination of operations. From the pick-up to the final delivery point of the goods, our teams of experts bring you a professional solution adapted to all customs formalities.

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