Customs valuation methods

Customs valuation methods

1. Transaction value

2. Transaction value

   • Article 64 of customs law
     • The price actually paid or payable is the total payment for the imported goods

3. Transaction value of identical merchandise

   • article 72 of customs law
     • the goods must have been sold to the same country of importation as the goods subject to valuation.

4. Transaction value of similar goods

   • Article 73 of customs law
     • They are those that fulfill the same functions as the merchandise object of valuation and are commercially interchangeable.

5. Deductive value or unit price

   • Article 74 of customs law
     • Customs value is determined based on the unit price at which the highest total quantity of the goods is sold

6. Rebuilt value

   • Article 77 of customs law
     • Cost of production, benefits and general expenses

7. Ultimate method

   • Article 78 of customs law
     • reasonable criteria, compatible with the principles and general provisions of this Agreement

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