Article 43

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt the measures laying down the following: the elements which, for the purposes of determining the customs value, must be added to the price actually paid or payable, or which may be excluded; elements which are to be used to determine the computed value; the method of determination of the customs value in specific cases, and with regard to goods for which a customs debt is incurred after the use of a special procedure; any further conditions, provisions and rules necessary for the application of Articles 41 and 42.

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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.