Article 306. Restrictions on application of method based on transaction value of imported goods

The method based on transaction value of imported goods cannot be used to determine the customs value if:

there are restrictions on rights to use or dispose of the assessed goods by the buyer, except for restrictions established by law, or restrictions on the geographical region where goods can be resold or restrictions that do not significantly affect price of goods;

goods imported into the customs territory under a transaction that does not have a value basis;

sale or transaction price depends on compliance with conditions, impact of which cannot be taken into account (exchange agreements, contracts, processing agreements);

any part of proceeds from subsequent resale, use or disposal of goods is directly or indirectly transferred to the seller and it is impossible to make an appropriate adjustment to the value of goods according to Article 304 of this Code;

data used by a declarant or customs broker in determining the customs value of the goods is not documented;

transaction parties (buyer and seller) are affiliated individuals unless their affiliation does not affect transaction price, which must be proved by a declarant or customs broker.