Supporting documents regarding customs value
Article 145
The invoice which relates to the declared transaction value is required as a supporting document.
Commission Implementing Regulation (EU) 2015/2447 Article 145
Commission Implementing Regulation (EU) 2015/2447 Article 145
Other provisions in Commission Implementing Regulation (EU) 2015/2447
- Article 140: Non-acceptance of declared transaction values
- Article 141: Customs value of identical or similar goods
- Article 142: Deductive method
- Article 143: Computed Value method
- Article 144: Fall-back method
- Article 146: Currency conversion for customs valuation purposes
- Article 147: Electronic systems relating to guarantees
- Article 148: Individual guarantee for a potential customs debt
- Article 149: Optional guarantee
- Article 150: Guarantee in the form of cash deposit
CitationArticle 145 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)
© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.
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