Division 1 The taxable amount shall be the value to be determined for taxation purposes in accordance with Directive 2006/112/EC. For products subject to duties, the amount of these duties shall be excluded from the taxable amount.

Whenever the taxable amount does not have to be declared for taxation purposes, its equivalent shall correspond to the invoice value, excluding VAT, or failing this, to an amount which would have been invoiced in the event of any sale or purchase.

In the case of processing, the equivalent of the taxable amount shall be determined on a gross basis as follows:

1. (a)

   the value of goods with a view to processing shall be the total amount which would be invoiced in case of sale or purchase;

2. (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.