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 similar goods
The transaction value of similar goods, which replaces the transaction value as the main method and the value of identical goods, is the value applicable to other goods similar to those imported, produced in the same country and which, without being the same in all aspects, have similar characteristics and composition that allow them to perform the same functions and be commercially interchangeable. In determining whether the goods are similar, consideration must be given, inter alia, to their quality, commercial standing and the existence of a trademark.