Article 42

Where the customs value of goods cannot be determined under Article 41, it shall be determined by proceeding sequentially from point (a) to paragraph 2(d) of this Article, until the first point under which the customs value of goods can be determined. The order of application of points (c) and (d) shall be reversed if the declarant so requests. The customs value, pursuant to paragraph 1, shall be: the transaction value of identical goods sold for export to the customs territory of the Community and exported at or about the same time as the goods being valued; the transaction value of similar goods sold for export to the customs territory of the Community and exported at or about the same time as the goods being valued; the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory of the Community in the greatest aggregate quantity to persons not related to the sellers; the computed value. Where the customs value cannot be determined under paragraph 1, it shall be determined, on the basis of data available in the customs territory on the Community, using reasonable means consistent with the principles and general provisions of the following: the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade; Article VII of General Agreement on Tariffs and Trade; this chapter.

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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.