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CVA (authorisation for the simplification of the determination of amounts being part of the customs value)

This authorisation allows you to have elements of customs value established that cannot be determined at the date of the declaration:

  • amounts to be included in the customs value in accordance with Article 70(2) UCC,
  • amounts to be included in the customs value in accordance with Article 71 UCC,
  • and amounts not to be included in the customs value in accordance with 72 UCC.

Applications for CVA authorisations granted under Article 73 of the UCC must be submitted by operators to the relevant regional Team Authorisations.

The GAC&E is currently in the process of digitising applications for authorisation. In the near future, it will also be possible to submit a CVA application via MyMinfin if valid only in Belgium or via CDS TP if valid in several Member States.

For now, CVA applications are still submitted only through the form below:

application form CVA

Our website will be updated once the new method is in force.

Disclaimer: this page is a summary for informational purposes. Only the Union Customs Code is deemed authentic.

  • Advantages CVA

    • Legal certainty concerning the customs valuation method.
    • Legal certainty with regard to compliance with legislation and regulations.
    • Correct collection of the amount of duties.

  • Target group CVA

    • Companies with import movements
    • Customs representatives
    • Tax representatives

  • Basic requirements CVA

    • EORI number compulsory
    • The establishment of amounts should be reflected in the records.
    • The customs value established by the operator shall not deviate significantly from the value that would be established without this authorisation.

  • Steps/duration of the procedure CVA

    • Upon receipt of the application, customs has 30 calendar days to check the admissibility of the application and request additional information if necessary.
    • The operator is given 10 calendar days to provide the missing information.
    • If the basic conditions are met and the application for authorisation contains all required information and annexes, the customs authorities will accept the application and the economic operator will be informed accordingly.
    • As soon as the application is accepted, the entire file is forwarded to the department responsible for the preliminary audit (= examination of the conditions and criteria for authorisation).  Such period may not exceed 120 calendar days from the date of acceptance of the application (Art. 22 and 3 of the UCC).
    • If the audit report delivers a positive opinion, the authorisation can be issued.
    • The authorisation will be sent to the applicant and the other departments concerned within customs will be notified.

  • Period of validity CVA

    A customs valuation authorisation has an unlimited period of validity, but may be revoked or amended at any time if it no longer corresponds to the applicable legislation or economic reality. The simplification will have to be adjusted periodically. To this end, an amendment request should be submitted each time with the necessary details.

  • Points of particular interest CVA

    • The licence is binding.
    • The authorisation should be mentioned in box 44 of the customs declaration with code 504 followed by the reference number and the date of issue of the authorisation.
    • The authorisation only relates to the import movements described in the application.