# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), 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:

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

(a) 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;
(b) 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.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/II/section/10/division/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-II/section-10/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.