following key changes are made:
➡ Updates to the interpretative notes on customs valuation (WTO CVA).
➡ Revisions to Commentary No 2 regarding the customs valuation treatment of damaged or defective goods upon importation (Art. 132 UCC-IA), including the case studies on warranty situations.
➡ Introduction of Commentary No 19 discussing the customs valuation treatment of buying commissions.
➡ Introduction of Conclusion No 38 addressing the customs valuation treatment of prototype cars and development services provided by a producer during the manufacturing of mass-produced cars.
➡ Inclusion of the recent judgment of the Court of Justice of the European Union in OGL-Food Trade Lebensmittelvertrieb (Case C-770/21) concerning the customs valuation treatment of fruit and vegetables.
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