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Chapter 4 Transaction value: specified matters – excluded elementsC1

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

  1. 115Transaction value: excluded items
  2. 116Transaction value: further excluded items - royalties
  3. 117Transaction value: further excluded items – finance interest
  4. 118Transaction value: further excluded items – costs during storage and increase in value

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.