Article 133U.K.Valuation of conditions and considerations(Article 70(3)(b) of the Code)
Where the sale or price of imported goods is subject to a condition or consideration the value of which can be determined with respect to the goods being valued, such value shall be regarded as part of the price actually paid or payable, unless those conditions or considerations relate to either of the following:
(a)
an activity to which Article 129(2) of this Regulation applies;
(b)
an element of the customs value under Article 71 of the Code.