Compendium of Customs Valuation Texts – Edition 2025

Overview & Significance

• Authority: Prepared by the EU Customs Code Committee (CCC) and Customs Expert Group – Customs Valuation Section, this 2025 edition consolidates updates since the 2022 version. [taxation-c….europa.eu], [taxation-c….europa.eu]
• Audience: Targeted primarily at Member State administrations, but accessible to all stakeholders in international trade. [taxation-c….europa.eu], [taxation-c….europa.eu]

️ Core Components

• EU Legal Texts on Customs Valuation
  • Covers the Union Customs Code (UCC) and related provisions (Articles 69–76 UCC, Delegated/Implementing Regulations). [taxation-c….europa.eu], [taxation-c….europa.eu]
• Interpretative Notes
  • In-depth guidance on valuation methodologies such as:
  • Transaction value
  • Identical/similar goods
  • Deductive (unit-price)
  • Computed value
  • Fall-back methods [taxation-c….europa.eu], [taxation-c….europa.eu]
• Commentaries & Conclusions
  • Updated WTO-CVA interpretative notes
  • Revisions to Commentary No. 2 on defective/damaged goods (Art. 132 UCC-IA)
  • New Commentary No. 19 on buying commissions
  • Conclusion No. 38 on prototype cars & development services [vatupdate.com]
• CJEU Case Summaries
  • Includes recent judgments, notably C‑770/21 (OGL‑Food Trade) on valuation of fruit and veg. [vatupdate.com]
• WCO Instruments
  • Features a curated subset of WCO Technical Committee materials to enhance international consistency. [taxation-c….europa.eu], [taxation-c….europa.eu]

Access & Download

The official PDF is available via the EU Taxation & Customs Union portal:

• Download PDF: Compendium of Customs Valuation Texts – Edition 2025 (EN) [taxation-c….europa.eu]

Key Updates (2025)

• 2022 → 2025: Addition of new rulings and conclusions, reflecting recent application and case law. [taxation-c….europa.eu], [taxation-c….europa.eu]
• Commentaries: Expanded sections including goods under warranty, prototype valuation, and buying commissions. [vatupdate.com]
• CJEU Integration: Comprehensive summary of recent judgments that shape interpretation in practice. [taxation-c….europa.eu], [vatupdate.com]

This 2025 edition equips practitioners with an all-in-one authoritative resource, ensuring uniform application of customs valuation across the EU, supported by international and judicial perspectives. If you’d like extraction of specific sections or a deeper dive into any valuation methodology or case, I can assist accordingly!