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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:

  • Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (the Code) and
  • Council Regulation (EEC) No 2454/93 implementing the Community Customs Code (CCIP).

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