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Binding Valuation Information (BVI) decisions (D. A.)
Delegované nariadenie Komisie (EÚ) 2024/1072 z 25. januára 2024, ktorým sa mení delegované nariadenie (EÚ) 2015/2446, pokiaľ ide o rozhodnutia týkajúce sa záväzných informácií v oblasti určovania colnej hodnoty a rozhodnutia týkajúce sa záväzných informácií o pôvode tovaru
The introduction in the Union customs legislation of decisions relating to binding valuation information (‘BVI decisions’) will increase transparency, legal certainty, compliance and uniformity in customs valuation, to the benefit of economic operators, customs authorities and the financial interests of the Union. It will in addition meet international standard regarding advance rulings for customs purposes and include changes in the field of customs formalities and customs declarations