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HMRC internal manual

Guidance on the Audit of Customs Values

Introduction: law and regulations

The principal regulations on valuation are contained in:

  • Regulation (EU) 952/2013 Union Customs Code (UCC) and
  • Regulation (EU) 2015/2447 Commission Implementing Regulation (UCC IA).

Full details of the relevant legislation are provided in Notice 252 Valuation of imported goods for customs purposes, VAT and trade statistics.