Käesoleva paragrahvi 4. lõike punktides 1-3 nimetatud väärtuse kasutatakse ainult importija soovil ning ainult võrdluseks, kusjuures arvestatakse erinevusi ... 4) kuludes, mida müüja kandis müügitehingutes, kus puudus sõltuvus müüja ja ostja vahel ...
2. In applying the foregoing tests, due account shall be taken of demonstrated differences in commercial levels, quantity levels, the elements enumerated in Article 8 and costs incurred by the seller in sales in which the seller and the buyer are not related that are not incurred by the seller in sales in which the seller and the buyer are related.
1. Where a transfer is involved, the transport costs shall be defrayed by the Community and reimbursed to the Member State on the basis of the rates fixed in Annex II.
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