Customs Valuationen
Subsidiary methods of value
Alternative methods of determining the customs value when the transaction value cannot be used.
Subsidiary methods of customs value
When the transaction value cannot be used, the Union Customs Code provides five subsidiary methods, to be applied in sequential order.
The five methods (articles 74 CDU)
- Method 2: Transaction value of identical goods sold at or near the same time
- Method 3: Transaction value of similar goods
- Method 4: Deductive method (EU resale price, less margins and fees)
- Method 5: Calculated value method (production cost + normal profit)
- Method 6: Last resort method (reasonable adaptation of previous methods)
Order of application
The methods must be applied in order. We only move on to the next method if the previous one does not allow us to determine the value. Methods 4 and 5 can be reversed at the request of the declarant.
Practical use
Subsidiary methods are used in cases of sales between related parties without price justification, transactions without a sale (transfers between subsidiaries), or gratuitous transactions.