Value of goods
The customs value of goods will be the transaction value, i.e. purchase price plus delivery costs, at the time of entry into the EU. Find out their characteristics
Secondary valuation methods. Computed value or cost of production method
When neither the transaction values (main method) nor the transaction values of identical or similar goods or the deductive method are applicable in succession, the computed value or cost of production method is applied, which is the sum of the following items:
- cost or value of the materials and of the manufacturing or processing process used in the production of the imported goods,
- an amount for profit and overheads equal to the amount normally charged on sales of goods of the same kind or type as those being valued, made by producers in the exporting country in export transactions to the Union,
- cost or value of transport, insurance, cargo, etc., to the place of introduction in the TAU .