Section 10 Statistical value
United Kingdom
- 1The statistical value shall be the value of the goods at the time and place they cross the border of the Member State of export, on export, and of the Member State of import, on import.
- 2The value of the goods for extra-Union exports or imports shall be:
- 3In the case of processing or other transactions that are not invoiced, the value of the goods for extra-Union exports or imports shall be determined on a gross basis as follows:
- 4The taxable amount and its equivalent as referred to in Section 9 for intra-Union trade and the value as referred to in paragraphs 2 and 3 for extra-Union trade shall be adjusted, where necessary, in such a way that the statistical value contains solely and entirely the incidental expenses, such as transport and insurance costs, incurred to deliver the goods from the place of their departure:
- 5The statistical value of the goods shall be expressed in the national currency of the reporting Member State.