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