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Customs valuation order

A customs valuation order provides economic operators with an order from customs regarding the customs value to be used for goods they wish to import. This customs value is based on the customs valuation methods adopted by the European Union.

A customs valuation order can be used to seek legal certainty from the GAC&E on the method used to determine the customs value. This ensures transparency and legal certainty and supports customs valuation compliance and uniformity, to the benefit of economic operators, customs authorities and the EU's financial interests. 

The EU plans to include binding value information (BVI) into customs legislation over time. Currently, this would fall within Article 35 UCC 'Decisions relating to binding information with regard to other factors'. This BVI will replace the Belgian customs valuation orders and will be valid throughout the Union. Until the implementation of the BVI, a customs valuation order will only be valid in Belgium.

Applications for customs valuation orders must be submitted by operators to the competent regional Team Authorisations.

This type of order is not an authorisation for the simplification of the determination of amounts being part of the customs value (CVA), as provided for in Article 73 of the UCC. It falls within Article 35 UCC 'Decisions relating to binding information with regard to other factors'.

Application form Customs valuation order

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

  • Advantages Customs valuation order

    • Faster processing and therefore less delay in logistic trade flows.
    • 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 Customs valuation order

    • Companies with import movements
    • Customs representatives
    • Tax representatives

  • Basic requirements Customs valuation order

    • Having an EORI number
    • Submission of a written, duly completed application form to the competent customs authorities
    • The customs authorities should have access to the books and records which the importer liable to tax or his tax representative are to keep on Belgian territory and which enable the customs authorities to carry out checks on the activities covered by the order concerned. This often involves commercial accounting.

  • Steps/duration of the procedure Customs valuation order

    • 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 (from the third calendar day following the sending of this letter) to provide the missing information.
    • If the basic conditions are met and the order application contains all required information and annexes, the customs authorities will accept the application and the economic operator will be informed in writing.
    • 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 order can be issued.
    • In case of a favourable order, the order form is sent to the applicant and the other departments concerned within customs will be notified.

  • Period of validity Customs valuation order

    A customs valuation order is of unlimited validity and usually only for the Belgian territory. However, an existing customs valuation order can always be revoked or amended if it is no longer consistent with current legislation or economic reality.

    This order is subject to periodic compliance audits.

    A customs valuation order with validity in several Member States can only be applied for if a Belgian centralised clearance authorisation is available. The geographical validity in this case is limited to the Member States covered by this authorisation for centralised clearance. In case of an order with validity in multiple EU Member States, the Administration Operations Central Component Customs 2 should be informed via email: da.ops.douane2@minfin.fed.be

  • Points of particular interest Customs valuation order

    • The order is binding
    • The order should be mentioned in box 44 of the customs declaration with code 4025 followed by the reference number and the date of issue of the order.
    • The order only relates to the import movements described in the application.
    • The import movements described in the application can only relate to goods declared in Belgium.
    • Applications relating to goods to be declared in other Member States will not be accepted, except in the context of an authorisation for centralised clearance.