Topic 1, Sub-Topic 1
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Declaration of Customs Value using the Prescribed Form

Declaration of Customs Value using the Prescribed Form

  1. It is important for customs agents to fully appreciate the definition and interpretation of Transaction Value and how the term relates to international trade documentation when making Customs declarations on the prescribed Single Administrative Form C17 and the Declaration relating to Customs Value form C36 (refer to EACCMA regulations 2010). 


Key elements of Reference documents

Key elements of Reference documents

Price actually Paid

Commercial invoice, Receipts, Sales contract, Telegraphic

transfer, Form E

Price actually Payable

Purchase order, Proforma invoice, Price lists, Credit agreement

For the goods

Sales contract, Packing list, Certificate of analysis, Specific permits

When sold for export

Sales contract, Sales confirmation, Certificate of origin,

To the country of Importation

Purchase order, Bill of lading, Inland transport documents

Adjusted in accordance with article 8

Sales contract, Commercial Invoice

Learning Activities

Activity 1

Read the following from East Africa Community Management Regulations 2010 and explain the provisions in relation to declaration of values on prescribed Customs documents as follows

  1. Form C17
  2. Declaration of value form

Activity 2

Research and look for the different types of regulatory, financial and commercial documents


  1. Explain the provisions of Regulation 197 in relation to declaration of value
  2. Identify the columns on the form C17 where value is declared
  3. Identify the columns in which Adjustments under Article 8.2 relate.