Tolliväärtuseks on tehinguväärtus, kui on täidetud kõik järgmised tingimused ... 5) ostja poolt imporditud kauba järgnevast edasimüügist või muul viisil kasutamisest saadud tuludest ei laeku ükski osa ei otseselt ega kaudselt müüjale, välja arvatud juhud, kui selline laekumine vastab käesoleva seaduse § 10 1.-4. lõikes toodud tingimustele ...
The customs value of imported goods shall be the transaction value, that is, the price actually paid or payable for the goods when sold for export to the customs territory of the Community, adjusted, where necessary, in accordance with Articles 32 and 33, provided: ... (c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with Article 32; and (d) that the buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes under paragraph 2.
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