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Customs valuation

The customs value of imported goods is one of the three tax elements that form the basis for determining the customs debt. It is the value goods have at the EU's external border.

In most cases, 'ad valorem' import duties (= levied in proportion to the value) have to be paid for goods imported from outside the EU. In that case, the GAC&E levies a percentage of import duties on the customs value of the imported goods. 

The purpose of customs valuation is to ensure correct collection of import duties (tax-related aspect) but also to protect the loyal importer from unfair competition (socio-economic aspect).

If, at the time of declaration, certain information is missing that makes customs valuation impossible, operators can apply for an authorisation for the simplification of the determination of amounts being part of the customs value (CVA). 

A customs valuation order can be used by operators to seek legal certainty from the GAC&E on the method used to determine the customs value. This also provides them with the legal certainty with regard to compliance with regulations.

Further information related to customs valuation, CVA, customs valuation orders as well as the FAQ can be found in the sections below.