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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
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1.The primary basis for the customs value of goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the customs territory of the Union, adjusted, where necessary.
2.The price actually paid or payable shall be the total payment made or to be made by the buyer to the seller or by the buyer to a third party for the benefit of the seller for the imported goods and include all payments made or to be made as a condition of sale of the imported goods.
3.The transaction value shall apply provided that all of the following conditions are fulfilled:
(a)there are no restrictions as to the disposal or use of the goods by the buyer, other than any of the following:
restrictions imposed or required by a law or by the public authorities in the Union;
limitations of the geographical area in which the goods may be resold;
restrictions which do not substantially affect the customs value of the goods;
(b)the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;
(c)no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made;
(d)the buyer and seller are not related or the relationship did not influence the price.
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