Division 4 The 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:
United Kingdom
- (a)
to the border of the Member State of export, on export;
- (b)
to the border of the Member State of import, on import.