Kui ostja ja müüja on teineteisest sõltuvad, tuleb uurida müügiga seotud asjaolusid ning kauba tehinguväärtus loetakse tolliväärtuseks, kui see sõltuvus ei mõjuta kauba hinda.
In such case the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price.
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