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 (EU) 2015/2447 Articles 127 to 146, Article 347 and Annexes 23-01 and 23-02;
- Commission Delegated Regulation (EU) 2015/2446, Article 71;
- 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 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.