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
Sales between related companies. Transaction value when relation exists
The transaction value is acceptable if it is proven that the link has not influenced the price paid or payable. It should be understood that exists linkage , in the following cases:
- Linkage defined based on a partner-society relationship: Included in this category are cases in which any person owns, controls or has directly or indirectly 5 percent or more of the shares or securities with voting rights of either party (letter d of art. 143.1).
- Link in operations between a company and its administrators or directors; includes cases in which one of the parties is part of the management or board of directors of the other's company or vice versa (letter a of art. 143.1)
- Linkage due to relationships established between entities of the same corporate group or between companies controlled by the same partners or by a family group. Thus, it is possible to include here the associated companies (letter b of art. 143.1); cases in which one intervening party controls, directly or indirectly, the other (letter e of art. 143.1); when both entities are controlled, directly or indirectly, by a third person (letter f of art. 143.1), and when the participants, together, control, directly or indirectly, a third person (letter g of art. 143.1)
- Other relationships in which one of the parties is an employee of the other (letter c of art. 143.1), and when the parties involved are members of the same family (letter h of art. 143.1), which includes, by literal diction of the precept, to husband and wife; ascendant and descendants in direct line, in the first degree; brothers and sisters (carnal, consanguineous or uterine); ascendants and descendants in direct line, in the second degree; uncle or aunt and nephew or niece; in-laws and son-in-law or daughter-in-law; and brothers-in-law and sisters-in-law