The legal basis can be found in article 72 of the UCC, which provides that none of the following elements should be included in the customs value:
(a) the cost of transport of the imported goods after their entry into the customs territory of the Union (any such costs incurred following the arrival of the goods in the EU are excluded from the customs value. Such costs are excluded regardless of whether the seller, the buyer, or another party pays for the service);
(b) charges for construction, erection, assembly, installation, maintenance or technical assistance, undertaken after the entry into the customs territory of the Union of the imported goods such as industrial plants, machinery or equipment;
(c) charges for interest under a financing arrangement;
(d) charges for the right to reproduce the imported goods in the Union;
(e) buying commissions;
(f) import duties or other charges payable in the Union by reason of the import or sale of the goods; and
(g) notwithstanding the royalty element included in Article 71(1) of the UCC, payments made by the buyer for the right to distribute or resell the imported goods, if such payments are not a condition of the sale for export to the Union of the goods.