The Resource Customs valuation under the UCC : further guidance needed?

Customs valuation under the UCC : further guidance needed?

Label
Customs valuation under the UCC : further guidance needed?
Title
Customs valuation under the UCC : further guidance needed?
Creator
Subject
Language
eng
Summary
This article deals with the new rule on customs valuation included in Article 128 of the Union Customs Code Implementing Act which is aimed at abolishing the so-called first sale for export valuation rule. The article discusses how the new requirement, that the sale occurring immediately before the goods were brought into the customs territory of the EU is decisive, will work for determining which transaction must be used to apply the transaction value methodology for customs valuation purposes. In relation to this requirement it also discusses the introduction of the new concept of domestic sale by the European Commission in its Guidance on customs valuation of April 2016 and the many questions this concept raises
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 6 ; p. 317-322
http://library.link/vocab/creatorName
Wit, W. de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • customs value
  • Union Customs Code
Label
Customs valuation under the UCC : further guidance needed?
Instantiates
Publication
Label
Customs valuation under the UCC : further guidance needed?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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