Deductive Value Method
Customs valueArt. 74 ust. 2 lit. c – Regulation (EU) No 952/2013 (UCC)
PL: Metoda dedukcyjna | DE: Deduktive Methode
Definition
The deductive value method (Art. 74(2)(c) UCC) determines customs value based on the unit price at which imported goods (or identical/similar) are sold in the EU market in the greatest aggregate quantity. Deductions include: trade margin, domestic transport costs, and duties/taxes paid in the EU. This is the fourth method in order but may be applied before the computed value method on request.