Alternative customs valuation methods

If the conditions for using the transaction value method have not been met you must establish the customs value using alternative methods.

Use the following options to calculate the customs value. Use them in the order that they appear in the list. If more appropriate for your situation, you may use alternative 4 before alternative 3.

1. Customs value of identical goods
2. Customs value of similar goods
3. Customs value calculated using sales prices in the Union (deductive method)
4. Customs value calculated using the production value of the imported goods (computed value method)
5. Customs value calculated using the fall-back method
   

Proforma invoices are only issued to show the value of goods; it does not form the basis for payment. They may only be used for deliveries for which you do not pay, such as replacement and guarantee goods, samples, marketing articles, returns and marketing prints. The proforma invoice should state “No charge, value for customs purposes only”.

Customs value in rental and leasing agreements

Leasing is a way to rent a product. If the agreement contains an offer to purchase the product you may use this price as the customs value. If not, there is a current value formula in the section 7.6 in the Customs value guidance.