According to the Regulation, the customs value should not be based on the use of arbitrary or fictitious customs value of goods.

The customs value of the exported goods is determined by applying the following methods:

· Method 1: according to the value of the transaction with the exported goods;

· Method 2: based on the transaction value of an identical product;

· Method 3: based on the transaction value of a similar product;

· Method 5: Based on cost addition;

· Method 6: Backup method.

Method 1 is the main method for determining the customs value of exported goods.

If method 1 cannot be applied, other methods are applied consistently.

The starting point for determining the customs value will always be the determination of the value actually paid or payable, that is, the actual costs that the buyer has paid or should pay to the seller.