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Search results with tag "Customs manual on valuation"
Customs Manual on Valuation - [Valuation Manual]
www.revenue.ieThe legislation relating to customs value is set out in Articles 69 to 76 of Regulation (EU) No. 952/2013 (the Union Customs Code), in Articles 127 to 146 of Commission Implementing Regulation (EU) No. 2015/2447 (the Implementing Act) and in Article 71 of Commission Delegated Regulation (EU) No. 2015/2446 (the Delegated Act)). These