art_74__para_2

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 Union 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 Union 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 Union in the greatest aggregate quantity to persons not related to the sellers; or the computed value, consisting of the sum of: the cost or value of materials and fabrication or other processing employed in producing the imported goods; an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of export for export to the Union; the cost or value of the elements referred to in point (e) of Article 71(1).

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