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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

Original text. Later amendments are not shown.

  1. (a)

    to the border of the Member State of export, on export;

  2. (b)

    to the border of the Member State of import, on import.