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. Transaction value of identical goods
The transaction value of identical merchandise is used in the event that the main transaction value method cannot be applied, and is what other merchandise identical to the imported ones would have, produced in the same country and that are equal in all respects , including their physical characteristics, their quality and their commercial prestige. Minor differences in appearance shall not prevent goods that otherwise conform to the definition from being regarded as identical.