Transaction value method
When determining the customs value upon import in line with the regular customs valuation framework of the UCC, it is in principle up to the customer to determine the value. It is CS's responsibility to review if the correctness of the value provided is plausible.
share that information with CS and provide substantiating documentation, such as an invoice.
CS requests the customer to provide the customs value.
determined in accordance with the transaction value method. In such cases, the import service can only be booked in Atlas once an invoice has been uploaded.
The primary method for customs valuation is the transaction value method, which is the price actually paid or payable for the goods
when sold for export to the EU.
In exceptional cases, no invoice relating to the relevant transaction is available at the time of lodging the import declaration. In such cases, a simplified
CS performs a check to see if the invoice is valid and meets all legal requirements.
such cases, the system requires an invoice