About this consultation
Once the consultation period is over, the European Commission will prepare a report summarizing the responses.
The contributions and the report will be published on DG TAXUD's webpage in the third quarter of 2018.
This exploratory consultation seeks the view of business (particularly economic operators and importers), business organizations, public authorities, academia and members of the public.
Some of the questions are more specifically addressed to businesses.
Objective of the consultation
This exploratory consultation aims at obtaining the views of stakeholders on:
- the level of interest in, and the need for, a possible initiative by the Commission, on the basis of the Union Customs Code, to establish a legal basis for decisions on Binding Value Information;
- the potential scope of Binding Value Information, identifying those elements (components) of the customs value of goods which could be covered by such decisions;
- the results will feed into the more general project undertaken by the Directorare General on Taxation and the Customs Union on the analysis of the need, relevance, scope, feasibility and implications of a possible initiative by the Commission to provide for Binding Value Information at EU level.
How to submit your response
You can reply to the questionnaire by clicking on the box 'Answer the questionnaire', below.
The questionnaire takes about 20 minutes to complete. The questionnaire is accessible in all official EU languages (please note that due to the translation process, with the exception of the English version, all language versions will be available online 2 weeks later, from the moment the consultation is launched).
Some questions require expert knowledge and you are welcome to answer only some of the questions included. At the end of the questionnaire you will have the possibility to upload a document/position paper.
Once you have submitted your answers, you can download a copy of your completed responses. Should you have a problem completing this questionnaire or if you require particular assistance, please contact: TAXUD-E5-VALUATION@ec.europa.eu
Key elements of international trade in goods, and on which the customs declarations are based (essential for the calculation of customs duties), are the tariff classification of the goods, their origin and their value.
Advance rulings (in the EU, these are described as customs decisions, also known as Binding Information) relating to the determination of tariff classification and origin of goods are already established.
On the other hand, advance rulings in the field of Customs Valuation are not yet available in the EU.
A number of initiatives lead to the consideration of advance rulings in the field of customs valuation (Binding Value Information decisions -BVI).
Notably, the World Trade Organization (WTO) Trade Facilitation Agreement encourages WTO members to provide advance rulings in the field of customs valuation. The WTO Agreement on Trade Facilitation (Decision of 27.11.2014 of the WTO General Council) covers a range of commitments on trade facilitation, including Advance rulings; and inter alia,
“Members are encouraged to provide advance rulings on:
(i) the appropriate method or criteria, and the application thereof, to be used for determining the customs value under a particular set of facts.”
The Union Customs Code (UCC) provides for decisions relating to the application of customs legislation, including decisions relating to binding information on tariff classification and origin, and the possibility to extend them to ‘other factors’, which could include customs valuation. In this respect, Article 35 UCC stipulates that:
"In specific cases, the customs authorities shall, upon application, take decisions relating to binding information with regard to other factors referred to in Title II, on the basis of which import or export import or export duty or other measures in respect of trade in goods are applied".
Advance rulings on customs valuation (BVIs) may be a useful tool to make available at EU level the valuation treatment that an economic operator can expect at national level under the EU valuation law.
Such rulings will not determine or confirm the actual customs value of a particular consignment but would indicate the treatment to apply to a certain element of the customs value.
Protection of personal data and privacy statement
All contributions that are received may be published on the internet. It is important that you read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.