Customs valuation under the UCC : further guidance needed?
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The work Customs valuation under the UCC : further guidance needed? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Customs valuation under the UCC : further guidance needed?
Resource Information
The work Customs valuation under the UCC : further guidance needed? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Customs valuation under the UCC : further guidance needed?
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Customs valuation under the UCC : further guidance needed?Work of
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