Revenue eBrief No. 166/26
13 November 2026
Tax and Duty Manual - Customs Manual on Valuation
Tax and Duty Manual - Customs Manual on Valuation - has been updated as follows:
Updated to include the coming into force of Articles 175, 179 (4) and 180 of Regulation (EU) No. 2026/2108.
- Article 175 relating to the transaction value for goods purchased in distance sales,
- Article 179(4) relating to secondary methods of Customs valuation in the case of distance sales and
- Article 180 relating to the Customs value for export duty purposes.