Rules for Classification & Evaluation

It should be noted that the Jordanian Customs Service, like other customs departments at the regional and international level, uses the estimate methods emanating from the World Trade Organization, which is stipulated in GATT Article VII VALUATION FOR CUSTOMS PURPOSES and in support of the provisions of articles 80-32-31-30-29-28 of customs law No. (20) of 1998 in accordance with the amended law No. (33) of 2018. The customs value then must be applied in sequence; and the first method must be started with. If it is not possible to determine the value using the first method, the second method can be used, and the rest of the methods follow the same procedure. Therefore, the sixth method can only be applied when the value cannot be determined by the previous five methods. The only exception to this rule is the sequence of the fourth and fifth methods, where the fifth method can be applied before the fourth method at the request of an importer in the sense that the customs officer may not decide to reverse the sequence of roads on his own and the following is an explanation of these methods:

Top