(c)

charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of the imported goods, irrespective of whether the finance is provided by the seller or another person, provided that the financing arrangement has been made in writing and, where required, the buyer can demonstrate that the following conditions are fulfilled: such goods are actually sold at the price declared as the price actually paid or payable; the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided;

← (b) · All articles · (i) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.