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 there is no transaction value as the main method, neither for identical nor similar merchandise, the customs value will be determined by applying the deductive or subtractive method: from the unit price at which it is sold in the customs territory of the Union, to persons not related to the sellers, the greatest total quantity of the imported goods or other goods identical or similar to those imported, with deduction of those elements that They should not be part of the customs value.