About this video
A detailed explanation of Chapter 5 of the EAEU Customs Code, the six valuation methods and the rules governing their order of application.
Examples explain why invoice price may differ from customs value, which documentary errors prompt questions and how the price elements under Articles 39–40 affect a valuation dispute.
Topics covered
- Chapter 5 of the EAEU Customs Code: six valuation methods and their order of application
- Articles 39–40: the transaction price and permitted additions or exclusions
- grounds for rejecting Method 1, the sequence leading to the fallback method and the declarant's response
- how risk profiles and product-code statistics inform checks without replacing the statutory valuation methods