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).
Online Language Learning Tool SkELL allows users to search for phrases in sentences, collocates and similar words. These examples have been automatically selected and may contain errors.
