Transaction Value of Identical Goods Method
Customs valueArt. 74 ust. 2 lit. a – Regulation (EU) No 952/2013 (UCC)
PL: Metoda wartości transakcyjnej towarów identycznych | DE: Transaktionswert gleicher Waren
Definition
The transaction value of identical goods method (Art. 74(2)(a) UCC) is the second valuation method, used when the transaction value method (Art. 70) cannot be applied. It uses the transaction value of identical goods (same in all respects) sold for export to the EU at or about the same time.