Determination of customs value for exported goods in special cases 2024
For exported goods without a sales contract and without a commercial invoice, the customs value is the declared value. In case there is a basis for determining the declared value to be inappropriate, the customs authority shall determine the customs value according to the principles and methods of determining customs value according to the instructions at Section 1, section 2.1, section 2.2, section 2.3, section 2.4 guide above.
