Valuation
Transaction value
In short
The price actually paid or payable for goods sold for export to the EU, the primary basis for customs value.
Updated 16 August 2026
Where there is no sale, or the relationship between buyer and seller affects the price, alternative valuation methods apply in a set order.
This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.