2.

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.

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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.