Article 41

The primary basis for the customs value of goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the customs territory of the Community, adjusted, where necessary, in accordance with measures adopted pursuant to Article 43. The price actually paid or payable is the total payment made or to be made by the buyer to the seller or by the buyer to a third party for the benefit of the seller for the imported goods and includes all payments made or to be made as a condition of sale of the imported goods. The transaction value shall apply provided that the following conditions are satisfied: there are no restrictions as to the disposal or use of the goods by the buyer, other than any of the following: restrictions imposed or required by a law or by the public authorities in the Community; limitations of the geographical area in which the goods may be resold; restrictions which do not substantially affect the customs value of the goods; the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with measures adopted pursuant to Article 43; the buyer and seller are not related or the relationship did not influence the price.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.