The rules set out in the WTO Customs Valuation Agreement have been transposed into the directly applicable EU customs legislation as follows:
Guidance on customs valuation has been available for some time by means of the EC Customs Valuation Compendium, containing, inter alia:
The Compendium is primarily for guidance and use by Member States’ administrations but is available to all interested parties.
Recently, the Customs Expert Group – Valuation Section has adopted an updated guidance in relation to particular provisions in the UCC (Articles 128, 136 and 347 UCC IA), as well as new guidance instruments on the customs valuation of waste and hunting trophies. These documents will be integrated soon in a revised version of the Compendium.
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.