27It is apparent from the wording of that provision, in particular of the expression ‘sold for export to the customs territory of the Community’, that the transaction value must be equal to a price for export to the European Union. It must therefore be agreed, at the time of sale, that the goods originating in a third country will be transported into the customs territory of the European Union (see, to that effect, judgments of 6 June 1990, Unifert, C‑11/89, EU:C:1990:237, paragraph 11, and of 28 February 2008, Carboni e derivati, C‑263/06, EU:C:2008:128, paragraph 28).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.