TITLE IIFACTORS ON THE BASIS OF WHICH IMPORT DUTIES OR EXPORT DUTIES AND THE OTHER MEASURES PRESCRIBED IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 3VALUE OF GOODS FOR CUSTOMS PURPOSES

Article 33

1

Provided that they are shown separately from the price actually paid or payable, the following shall not be included in the customs value:

a

charges for the transport of goods after their arrival at the place of introduction into the customs territory of the Community;

b

charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation of imported goods such as industrial plant, machinery or equipment;

c

charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of 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:

  • such goods are actually sold at the price declared as the price actually paid or payable, and

  • 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;

d

charges for the right to reproduce imported goods in the Community;

e

buying commissions;

f

import duties or other charges payable in the Community by reason of the importation or sale of the goods.