The rules set out in the WTO Customs Valuation Agreement have been transposed into the directly applicable EU customs legislation as follows:
- Union Customs Code (Regulation (EU) No 952/2013 Articles 69 to 76;
- Commission Implementing Regulation Articles 127 to 146, Article 347 and annexes 23-01 and 23-02
- Commission Delegated Regulation (EU) 2016/2446, Article 127
- Commission Delegated Regulation (EU) 2016/341, Article 6
Guidance on customs valuation has been available for some time by means of the EC Customs Valuation Compendium, containing, inter alia:
- conclusions on specific valuation topics,
- commentaries on specific valuation topics,
- an overview of rulings of the European Court of Justice (ECJ) in the customs valuation area (for complete ruling texts, please consult the ECJ website), as well as
- instruments adopted by the WCO technical committee on customs valuation.
The Compendium is primarily for guidance and use by Member States administrations but is available to all interested parties.
The Customs Valuation Compendium is now in the process of revision, to take account of the UCC legal package.
The current edition will be replaced in the near future.
New guidance in relation to particular provisions in the UCC legal package is available.
The authentic texts of the EU Regulations and Directives are those published in the Official Journal of the EU. As regards judgments of the Court of Justice of the EU the authentic texts are those given in the reports of cases before the Court of Justice.