Air transport costs, including express air delivery costs, to be included in the customs value of goods when importing goods from third countries shall be determined in accordance with Annex 23-01 of Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 182/2011 952/2013 of the European Parliament and of the Council on the Union Customs Code. With the date of the United Kingdom’s withdrawal from the EU, the United Kingdom has become a non-EU third country, and Commission Implementing Regulation (EU) 2020/2038 of 10 December 2020 amending Implementing Regulation (EU) 2015/2447 in as regards the forms for guarantor declarations and the inclusion of air transport costs in the customs value to take account of the United Kingdom’s exit from the Union, also amended Annex 23-01.
In the table in Annex 23-01, in the last row of the first column (“Zone Q”), the following text is added: “United Kingdom, with the exception of Northern Ireland”. Therefore, from 1.1.2021, for goods imported from the United Kingdom, the customs value of goods on importation also includes 5 percent of the total air transport costs.
Source: gov.si
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