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Customs value of imported goods
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The customs value of imported goods is the transaction value, i.e., the price actually paid or payable for the goods sold for export to the importing country, adjusted in accordance with the provisions of article 8 of this Appendix, provided that the following conditions are met1:
The customs value of imported goods - the value of the goods determined for the calculation of customs duties as a percentage of the value of the imported goods2;
Agreement on Free Trade between the Eurasian Economic Union and its member states, on one side, and the Islamic Republic of Iran, on the other side, as amended on 2025-05-26, art. 1. ↩
Agreement on Free Trade between the Eurasian Economic Union and its member states, on the one hand, and the Islamic Republic of Iran, on the other hand, amended on 2025-05-26, art. 14. ↩
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