Revenue eBrief No. 051/20
30 March 2020
Customs Value Authorisation (CVA)
Customs authorities may authorise elements of the Customs value to be determined on the basis of specific criteria where such elements are not quantifiable on the date when the declaration is accepted. These authorisations are known as Customs Value Authorisations (CVAs). Traders may apply for CVAs via the Trader Portal of the Customs Decisions System (CDS). Paragraph 22 of the Customs Manual on Valuation, which describes the CVA facility in the CDS, has been updated.