Customs value after brexit

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Michaël Vang Giel

Dear Taxation and Customs Union,

Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting documents which contain the following information:
When goods are sold from Japan to a UK firm and stored in a bonded warehouse in the EU (for example Belgium) and later on resold by the UK firm to (for example) Italy, the Invoice of the Japanese seller to the UK buyer is the basis to determine the customs value.
How to determine the customs value after the brexit? Knowing that the goods are sold from Japan to the UK with destination (for example) Antwerp and that the goods are resold by the UK firm to the Italian buyer after storage in the bonded warehouse in Belgium.
Is the Japanese invoice still the basis to determine the customs value or is the UK invoice to the Italian buyer the basis to determine the customs value

Yours faithfully,

Michaël Van Giel
Adon bvba
Kraanweide 3 - B 2970 Schilde
e-mail : [email address]
mobile: +32 407510303