Fall-Back Method
Customs valueArt. 74 ust. 3 – Regulation (EU) No 952/2013 (UCC)
PL: Metoda ostateczna (fall-back) | DE: Schlussmethode
Definition
The fall-back method (Art. 74(3) UCC) is the sixth and last customs valuation method, used when none of the previous methods can be applied. Customs value is determined based on data available in the EU customs territory, using reasonable means consistent with WTO valuation principles. Prohibited bases include: export prices to third countries, minimum prices, arbitrary prices, and fictitious values.