Commission Implementing Regulation (EU) 2015/2447 Article 347

Transitional provision on transaction value

Article 347

1. The transaction value of the goods may be determined on the basis of a sale occurring before the sale referred to in Article 128(1) of this Regulation where the person on whose behalf the declaration is lodged is bound by a contract concluded prior to 18 January 2016. 2. This Article shall apply until 31 December 2017.

Read the full instrument → · Read this in context: TITLE IX — FINAL PROVISIONS →

Other provisions in TITLE IX — FINAL PROVISIONS

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 347 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

What to look at next

Commission Implementing Regulation (EU) 2015/2447, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year TITLE IX — FINAL PROVISIONS — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections