Impact of changes to Valuation under the Union Customs Code on Customs Duties: Removal of the First Sale Rule under the Current Implementation Legislation

by -
Impact of changes to Valuation under the Union Customs Code on Customs Duties: Removal of the First Sale Rule under the Current Implementation Legislation Since the Union Customs Code (UCC) was adopted on 9th October, 2013, replacing the long awaited but never realised Modernised Customs Code, there has been speculation on how this new Regulation…