Division 3 Value of the goods

The value of the goods can be expressed in two ways:

1. (a)

   F1the taxable amount, which is the value to be determined for F2value added tax purposes;

2. (b)

   F3the statistical value, which is the value calculated at the national borders F4.... It shall be based on the taxable amount or, where applicable, the value replacing it. It includes only incidental expenses (freight, insurance) incurred, in the case of dispatches, in the part of the journey located on the territory of the Member State of dispatch and, in the case of arrivals, in the part of the journey located outside the territory of the Member State of arrival. It is said to be a fob value (free on board) for dispatches, and a cif value (cost, insurance, freight) for arrivals.