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The customs value of imported goods is, as a general rule, taken to be the 'transaction value', that is the price actually paid or payable for the goods when sold for export to the customs territory of the UK¹, adjusted, where necessary, in accordance with rules laid down by UK customs law².

The application of this value is subject to the following conditions:

1. Ìý

   •ÌýÌýÌýÌý there are no restrictions as to the disposal or use of the goods by the buyer, other than restrictions which:

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý are imposed or required by a law or by the public authorities in the UK, or

   2. Ìý

      –ÌýÌýÌýÌý limit the geographical area in which the goods may be resold, or

   3. Ìý

      –ÌýÌýÌýÌý do not substantially affect the value of the goods³

3. Ìý

   •ÌýÌýÌýÌý that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued⁴

4. Ìý

   •ÌýÌýÌýÌý that no part of the