Part 6Other taxes

Import duty

317Rulings as to method of valuation of goods

1

Section 24 of TCTA 2018 (rulings as to application of customs tariff or place of origin) is amended as follows.

2

In the heading, after “customs tariff” insert “, valuation method”.

3

In subsection (1), after paragraph (a) (but before the “or”) insert—

aa

determining the value of any goods for the purposes of this Part,