customs value ruling

Quelle: https://en.wikipedia.org/wiki/Customs_value

A formal administrative decision by the customs authority determining the customs value of goods for the purposes of calculating duties and taxes, and establishing the basis for related customs procedures and obligations.

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Customs value

The customs value is the value of imported goods determined for the purpose of calculating customs duties and taxes, based primarily on the transactio...

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Customs

Customs is the system of laws, administrative procedures and organizational bodies governing the cross-border movement of goods, including the assessm...

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customs value data

Customs value data are the relevant information used to determine the customs value of goods for the assessment of duties and taxes. Typical contents ...

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customs value refund

Refund of the customs value or duties related to an import/export declaration, typically when an error, overpayment, or value correction occurs. It ma...

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customs value audit

A procedure by which customs authorities verify the declared value of imported goods for customs purposes to ensure that the correct customs duties an...

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customs value error

A Zollwertfehler is an error in the declaration of the customs value of goods, causing incorrect duties and taxes calculations.

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