Regulation (EU) No 952/2013 of the European Parliament and of the CouncilShow full title

Article 72 U.K. Elements not to be included in the customs value

In determining the customs value under Article 70, none of the following shall be included:

(a)

the cost of transport of the imported goods after their entry into the customs territory of the Union;

(b)

charges for construction, erection, assembly, maintenance or technical assistance, undertaken after the entry into the customs territory of the Union of the imported goods such as industrial plants, machinery or equipment;

(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:

(i)

such goods are actually sold at the price declared as the price actually paid or payable;

(ii)

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 the imported goods in the Union;

(e)

buying commissions;

(f)

import duties or other charges payable in the Union by reason of the import or sale of the goods;

(g)

notwithstanding point (c) of Article 71(1), payments made by the buyer for the right to distribute or resell the imported goods, if such payments are not a condition of the sale for export to the Union of the goods.