# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 347: Transitional provision on transaction value

Extent: E+W+S+N.I.

1. The transaction value of the goods may be determined on the basis of a sale occurring before the sale referred to in Article 128(1) of this Regulation where the person on whose behalf the declaration is lodged is bound by a contract concluded prior to 18 January 2016.
2. This Article shall apply until 31 December 2017.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/347 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-347
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.