Since 2026, customs offices have tightened control over method 1 (transaction value). Now, if the declared value differs from the average market value by 15% or more, an automatic check is triggered.
What has changed:
- Explanations are mandatory when the value differs by more than 15%.
- An extended list of supporting documents: not only the contract and invoice, but also correspondence, technical specifications and acceptance certificates.
- The deadline for submitting explanations has been cut from 10 to 5 working days.
What to do: Keep your documentation with the supplier so that the price is justified before the deal is signed. Volume discounts, bonuses, a long-standing relationship — all of this must be documented.