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art_42__para_2__point_a__text_1

Modernised Customs Code
Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) · European Union

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;

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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.