In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with paragraph 1 wherever the declarant demonstrates that such value closely approximates to one of the following occurring at or about the same time: (i) the transaction value in sales, between buyers and sellers who are not related in any particular case, of identical or similar goods for export to the Community; (ii) the customs value of identical or similar goods, as determined under Article 30 (2) (c); (iii) the customs value of identical or similar goods, as determined under Article 30 (2) (d).
