Division 1 The 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.

For the purposes of intra-Union trade in goods statistics, the statistical value shall be calculated on the basis of the taxable amount and its equivalent referred to in Section 9, adjusted, where necessary, for the incidental expenses according to paragraph 4.

For the purposes of extra-Union trade in goods statistics, the statistical value shall be calculated on the basis of the value of the goods referred to in paragraphs 2 and 3, adjusted, where necessary, for the incidental expenses according to paragraph 4.