Customs value is primarily the transaction value (price actually paid or payable when sold for export to the Union, adjusted by additions such as commissions, assists, royalties and transport to the point of entry and excluding listed elements), subject to conditions on restrictions, related-party influence and proceeds; otherwise the secondary methods apply in order; customs may authorise simplifications for amounts not quantifiable at acceptance.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.