Tolliväärtuse määramisel käesoleva paragrahvi alusel ei tohi lähtuda: 1) Eestis toodetud kauba müügihinnast Eestis ... 5) kauba suvalisest või fiktiivsest väärtusest ...
No customs value shall be determined under paragraph 1 on the basis of: (a) the selling price in the Community of goods produced in the Community ... (g) arbitrary or fictitious values ...
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