Valuation procedures under the Union Custom Code - earlier sales (CIP5/2018)

Find out about the withdrawal of the importers transitional arrangement for the earlier sale provision.


This Customs Information Paper (CIP) is to provide a reminder that the transitional arrangement for the earlier sales provision ceased on 31 December 2017. From that date all importers and their agents may no longer declare an earlier sale as the basis for the customs value.


Under the former EU Community Customs Code legislation (Article 147 of Commission Regulation (EEC) 2454/93) where there was a series of sales before the importation of the goods, any sale in the supply chain prior to the last sale which led to the introduction of the goods into the customs territory could potentially be used as the basis of the customs value.

Withdrawal of the earlier sale facility

CIP 41 (2015) and CIP 34 (2016) provided details of a transitional arrangement for a phased withdrawal of the earlier sale facility where existing contracts were in place by the 18 January 2016. (Article 347 of the new Commission Implementing Regulation (EU) 2015/2447 refers).

This transitional arrangement ceased to apply on 31 December 2017 for those contracts covered under the arrangement.

From that date forward the last sale in a series of sales must be declared for customs duty purposes under the provisions of Article 128 (1) (2015/2447).

Article 128(1) establishes the principle that the relevant sale for the application of the transaction value method, is the sale occurring immediately before the goods were brought into the EU customs territory, on condition that such sale actually constitutes a ‘sale for export’ to the customs territory of the EU. Generally, this is to be interpreted as the effective sale for declaring the customs value.


If you have any questions regarding this CIP, please contact the Customs and Indirect Tax Policy Team (Valuation) Email:

Issued on the 25 April 2018 by Customer Strategy and Tax Design, Customs Directorate, HMRC.

• support: (t) 01784 240400 (e)
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