Customs valuation procedure
This document contains a description of VTTI's procedure applied at the terminals for determining the customs value of goods.
Scope and purpose
This Customs Valuation Procedure sets out the principles, scope, and practical steps applied by V...
Risk and responsibility
When it comes to the allocation of risk and responsibility for customs valuation, a distinction s...
Methodology selection
Step 1: Assess if pragmatic approach may be appliedThe Dutch Customs Authorities have agreed that...
Application of the transaction value method
Once it has been established in the previous section of this procedure that the transaction value...
Application of the reasonable means method
In practice, it is virtually never the case that the customs value cannot be determined using the...