Secondary customs valuation methods
If the conditions for using the transaction value method have not been met you must establish the customs value using one of the secondary methods.
The secondary methods must be tested in the sequential order set out below. The first method that proves applicable must be used. If more appropriate for your situation, you may use alternative 4 before alternative 3.
Customs value of identical goods
Customs value of similar goods
Customs value calculated using sales prices in the Union (deductive method)
Customs value calculated using the production value of the imported goods (computed value method)
Customs value calculated using the fall-back method
In data element ‘14 10 000 000 – Valuation method’ in the import declaration, enter the code for the method used to determine the customs value.
Pro forma invoices as supporting documentation
Where an import consignment is supported solely by a pro forma invoice, this indicates that the transaction value method cannot be applied and that the customs value must instead be determined using one of the secondary methods.
A pro forma invoice is normally only issued to show the nominal value of goods; it does not form the basis for payment.
Pro forma invoices are generally used for non-remunerated shipments, such as replacement items, warranty deliveries, samples, promotional items, returned goods, and promotional literature.