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Chapter 3 Transaction value: specified matters – included elementsC1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 111Transaction value: included items
  2. 112Transaction value: further included items – partial value
  3. 113Transaction value: further included items - royalties
  4. 114Transaction value: adjusted amounts
  5. 114ATransaction value: retrospectively adjusted amounts
  6. 114BTransaction value: pro rata amounts

Annotations

Modifications

C1

Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.