What is Customs value?
The value of goods taken as the basis for calculating customs payments; it is determined by one of the methods established by law. The main method is the transaction value: the price actually paid or payable for the goods at the moment they cross the border, adjusted by adding or deducting the costs specified in the Code. If the main method cannot be applied, the other methods are applied in turn (the order of the deductive and computed value methods may be swapped). The Customs Code sets the following 6 methods for imported goods:
- Transaction value of the goods themselves (main method)
- Transaction value of identical goods
- Transaction value of similar goods
- Deductive value
- Computed value
- Fallback method
Source: Bojxona kodeksi, 301-modda; Bojxona kodeksi, 302-modda; Bojxona kodeksi, 303-modda