天美影院

This handbook explains the 6 methods for establishing the value on which Customs Duty and import VAT is calculated and when they should be used. The same value is also used for trade statistics. The handbook explains HMRC鈥檚 view of the law, and nothing in it overrides the law.

• Introduction

  An introduction to customs valuation.

• Method 1 - Transaction value

  Information about method 1, transaction value.

• Method 2 - Transaction value of identical goods

  Information about method 2, transaction value of identical goods.

• Method 3 - Transaction value of similar goods

  Information about method 3, transaction value of similar goods.

• Method 4 - Deductive method

  Information about method 4, deduction method.

• Method 5 - Computed method

  Information about method 5, computed method.

• Method 6 - Fallback method

  Information about method 6, fallback method.

• Examples of identical goods

  Information and examples of identical goods.

• Examples of similar goods

  Information and examples of similar goods.

• Exchange rates

  Information about exchange rates.

• Valuation documentation

  Information about valuation documentation.

• Customs warehousing

  Information about customs warehousing.

• Warranty, repairs and defective goods

  Information about warranty, repairs and defective goods.

• Retrospective price adjustments and price review clauses

  Information about retrospective price adjustments and price review clauses.

• Free charge goods

  Information about free charge goods.

• Rented or leased goods

  Information about rented or leased goods.

• Second hand goods

  Information about second hand goods.

• Valuation simplifications

  Information about valuation simplifications.

• Advance valuation rulings

  Information about advance valuation rulings

• Additional case studies of interest

  Additional case studies of interest.

• Incoterms

  Information about Incoterms.