Division 3 In 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:

the value of goods with a view to processing, or in case of other transactions that are not invoiced, shall be the total amount which would be invoiced in case of sale or purchase;

the value of goods following processing shall be the value of goods with a view to processing plus the added value of the processing activity.