FIRST SPECIFIC QUESTION AT ( A ) TO THE EFFECT THAT THE PRICE PAID OR PAYABLE WITHIN THE MEANING OF ARTICLE 9 OF REGULATION NO 803/68 CORRESPONDS , AT THE TIME IT IS AGREED UPON , TO PRICES ON A SALE IN THE OPEN MARKET ONLY IF THE PRICE IS NOT INFLUENCED BY COMMERCIAL , FINANCIAL OR OTHER RELATIONSHIPS BETWEEN THE SELLER AND BUYER OTHER THAN THE RELATIONSHIP CREATED BY THE SALE ITSELF . TO DETERMINE WHETHER SUCH INFLUENCE EXISTS IT IS NECESSARY TO CONSIDER WHETHER THE BUYER IS COMMERCIALLY INDEPENDENT OF THE SELLER AND WHETHER THE PRICE AGREED BETWEEN THEM IS NOT APPRECIABLY LOWER THAN THE PRICES AT WHICH IDENTICAL OR SIMILAR GOODS ARE FREELY SOLD AT THE SAME TIME TO ANY BUYER IN THE CUSTOMS TERRITORY OF THE COMMUNITY AT THE SAME COMMERCIAL LEVEL .
THE SO-CALLED DEDUCTIVE METHOD
21 THE SECOND AND THIRD SPECIFIC QUESTIONS ARE PUT BY THE COURT IN THE EVENT OF ITS DECLINING TO BASE THE VALUE FOR CUSTOMS PURPOSES OF THE CATERPILLAR SPARE PARTS ON THE PRICE PAID OR PAYABLE . THEY CONCERN POSSIBLE RECOURSE TO ANOTHER METHOD OF CALCULATION AND THEY ASK IN SUBSTANCE WHETHER THE VALUE FOR CUSTOMS PURPOSES MAY BE DETERMINED ON THE BASIS OF THE PRICES CHARGED TO DISTRIBUTORS OR TO CERTAIN OTHER CUSTOMERS , IT BEING UNDERSTOOD THAT THOSE PRICES MAY VARY ACCORDING TO THE COMMERCIAL LEVEL OF THE BUYERS , AND IF SO WHETHER IT IS NECESSARY TO TAKE INTO CONSIDERATION WITH A VIEW TO THEIR POSSIBLE DEDUCTION FROM SUCH PRICES AS MAY BE FIXED UPON IN ACCORDANCE WITH THAT METHOD :
( A ) THE COSTS OF WAREHOUSING AND OF PRESERVING THE GOODS ;
( B ) OTHER EXPENSES INHERENT IN THE ACTIVITIES OF THE BRANCH IN THE MEMBER STATE ;
( C ) AN AMOUNT REPRESENTING THE TRADING PROFIT ATTRIBUTABLE TO THE ACTIVITIES OF THE BRANCH IN THE COMMUNITY .
22 IT IS APPARENT FROM THE ABOVE-MENTIONED CONSIDERATIONS THAT THE POSSIBILITY ALLOWED BY ARTICLE 9 OF REGULATION NO 803/68 OF ACCEPTING THE PRICE PAID OR PAYABLE AS THE VALUE FOR CUSTOMS PURPOSES , SUBJECT TO CERTAIN ADJUSTMENTS , IN NO WAY PRECLUDES RECOURSE TO OTHER METHODS OF CALCULATING THE TRUE VALUE OF THE IMPORTED GOODS .
23 THUS IT IS IN ACCORDANCE WITH THAT REGULATION , AND IN PARTICULAR ARTICLES 1 AND 7 THEREOF , TO CALCULATE THE VALUE FOR CUSTOMS PURPOSES ON THE BASIS OF THE PRICE AT WHICH THE GOODS ARE RESOLD IN UNALTERED STATE . SUCH METHOD NEVERTHELESS IMPLIES THAT TO OBTAIN THE VALUE FOR CUSTOMS PURPOSES THE PRICE OF RESALE SHOULD BE REDUCED BY THE COSTS INCURRED BY THE BUYER-RESELLER IN RESPECT OF TRANSACTIONS WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY .
24 IT FOLLOWS THAT THE COSTS OF WAREHOUSING AND PRESERVING AND THE OTHER EXPENSES INHERENT IN THE ACTIVITIES OF THE BUYER IN THE CUSTOMS TERRITORY MUST BE DEDUCTED FROM THE RESALE PRICE TO ARRIVE AT A VALUE FOR CUSTOMS PURPOSES WHICH CORRESPONDS TO THE TRUE VALUE OF THE GOODS