Customs Value
Customs valueArt. 69-76 – Regulation (EU) No 952/2013 (UCC)
PL: Wartość celna | DE: Zollwert
Definition
Customs value is the value of imported goods that forms the basis for calculating customs duties (ad valorem duties). It is determined in accordance with Art. 69-76 of the Union Customs Code (Regulation 952/2013), which implements the WTO Agreement on Implementation of Article VII of GATT (Customs Valuation Agreement).
The primary method for determining customs value is the transaction value method (Art. 70 UCC) — customs value equals the price actually paid or payable for goods sold for export to the EU customs territory, with specified additions: transport and insurance costs to the place of entry into the EU customs territory, packaging costs, licence fees, royalties, and the value of materials/tools supplied by the buyer.
If the transaction value method cannot be applied (e.g., no sale, related parties affecting the price), substitute methods are applied in sequence: transaction value of identical goods, transaction value of similar goods, deductive method, computed value method, fall-back method. Customs value is expressed in the currency of the country of import — in Poland in PLN, using the customs exchange rate published every two weeks.
The primary method for determining customs value is the transaction value method (Art. 70 UCC) — customs value equals the price actually paid or payable for goods sold for export to the EU customs territory, with specified additions: transport and insurance costs to the place of entry into the EU customs territory, packaging costs, licence fees, royalties, and the value of materials/tools supplied by the buyer.
If the transaction value method cannot be applied (e.g., no sale, related parties affecting the price), substitute methods are applied in sequence: transaction value of identical goods, transaction value of similar goods, deductive method, computed value method, fall-back method. Customs value is expressed in the currency of the country of import — in Poland in PLN, using the customs exchange rate published every two weeks.