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. Deductive method (unit price)
When the transaction value does not exist as the main method, nor for identical or similar goods, the customs value will be determined by applying the deductive or subtractive method: from the unit price at which the largest total quantity of the imported goods or other goods identical or similar to those imported is sold in the customs territory of the Union to persons not related to the sellers, less those elements which should not form part of the customs value.