Can the customs administration accept the transaction value in the event of a correlation?

Can the customs administration accept the transaction value in the event of a correlation?

Transaction value can be accepted in case Examine the conditions of sale and make sure the customs administration that the relationship does not affect the price Provide the importer of the test values ​​at prices close to the price of the item under evaluation Note: For the phrase (very close prices) it is not possible to apply a standard or percentage When determining whether the value of a commodity is very close to another value as there are several factors This shall specify the nature of the commodity, the nature of the industry and the season in which the commodity is imported and whether The difference in value was of commercial significance

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