Customs valuation of raw materials and waste as subject of the circular economy

Commentary No. 15 of the EU Customs Valuation Compendium

Milda Stravinskė Customs expert, Editorial Board Member at monthly Lithuanian journal 'Customs Law for Practitioners'
January 18, 2023
en lt
Customs valuation of raw materials and waste as subject of the circular economy

Photo by Pawel Czerwinski on Unsplash

In the EU Customs Valuation Compendium, we can find a Commentary on the customs valuation of waste. The need for regulation of this topic is growing together with an aim to meet the objectives of the circular economy. The Commentary is one of the newest interpretative instruments that has been published, so let's take a look at the clarifications it provides, including a practical case study.
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