5th October 2020
The number of postal packets that may be declared by an authorised declarant using a single Customs declaration (“bulk Customs declaration”) is the number of postal packets contained within a single means of transport. For the purpose of this notice a single means of transport is when all the goods are imported into Great Britain on the same manifest or consignment note.
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- As expected, domestic sale concept is gone.
- "That sale" in article 128(2) refers to the "sale occurring closest to the moment of the introduction of the goods into the customs territory of the Union". See examples e.g. 4a on page 16.
- The sale taking place closes to the moment the goods are placed in a customs warehouse should be used as the transaction value. However, if the importer does not have access to this invoice, then the transaction value method is not applicable.
- The guidance confirms that "a purchase order cannot serve as the basis for the determination of the customs value for the imported goods."
- See other illustrative examples on how customs valuation rules are interpreted. This document has more examples than the previous version (2016).
For full Amendment See Download Documents below
See Download Documents below
5. Above TSS Explained 28-09-2020
6. Above UCC valuation amendment 17-09-2020
10. Above EU Guidance Customs Procedures July 2020
Download the DYK as a pdf document: DYK 337 – 5 October 2020 pdf
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