Europa The normal price which constitutes the value for customs purposes is in principle the price actually paid for a specific item of goods at the time of sale in conditions of free competition; it is unnecessary to distinguish between the various means of transport even if the choice of one of them may appear unusual with regard to the goods in question.
It includes the carriage and freight referred to in article 7 of regulation no 803/68. Unless exceptions are expressly laid down such costs are those actually incurred even where the choice of the means of transport seems unusual in relation to the goods in question and they result in fixing a normal price higher than the cif price for the same goods transported by a more usual means of transport.
Citations:
C-27/70
European
Updated: 05 May 2022; Ref: scu.131921
