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Imports: New rules to define customs value

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The customs import value, determined by the application of one of the valuation methods, follows a specific regime. Indeed, this customs determination is an essential step when carrying out international transactions.


When goods are imported into the European Union, their customs value must be determined for the purpose of paying customs duties and VAT. The Union Customs Code provides a legal framework for the assessment methods of the Union.

In principle, the transaction value method based on the price paid or payable for goods imported or exported from the Customs Territory of the Union (TDU) should be applied. As a reminder, other valuation methods (comparative, deductive, calculated value and last resort) can only be used when the transaction value method is rejected. The rules for determining customs value have been modified since 1 January 2018 in order to comply with commercial realities.


From 1 January 2018, the customs value of goods not placed under suspensive customs procedure must, in all cases, be determined, in order to apply the transaction value method, on the basis of the last sale immediately concluded before import into the territory of the European Union.

In the case of example 1, the customs value must be determined on the basis of sale 2 between company B and company C, since this constitutes the last sale before importation into the territory of the European Union.

On the other hand, in the case of example 2, the customs value must be determined on the basis of the sale n ° 1 between the company A and the company B, because this one constitutes the last sale before import into the territory of the European Union.

The application of these new rules may have consequences on the amount of customs duties and VAT due to the importation of your goods into the territory of the European Union.

With its expertise, ASD Group acts as the manager of your customs operations and offers you a complete service to manage your incoming and outgoing flows. Do not hesitate to contact our experts who will propose the best solution adapted to your situation.

ASD Group, your preferred expert contact in international development, VAT and international taxes, customs operations, social regulations and business strategy.

ASD Group works for you using the latest software technologies available and the advanced skills of our teams. Contact us for more information!

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