3.
Modernised Customs Code
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.