COUNCIL OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES IS TO BE FOUND IN ARTICLE 235 OF THE TREATY, AND THE EXAMINATION OF THE QUESTION RAISED HAS REVEALED NO FACTOR CAPABLE OF AFFECTING ITS VALIDITY .
2 . ARTICLE 11 ( 2 ) ( B ) ( SECOND BRANCH OF THE ALTERNATIVE ) OF THE SAID REGULATION MUST BE INTERPRETED AS MEANING THAT IT IS INADEQUATE, AS PROOF OF THE EXISTENCE OF A PRICE DIFFERENT FROM THE PRICE FOR FORWARD PAYMENT, TO SHOW THAT THE PRICE FOR FORWARD PAYMENT PAYABLE INCLUDES CREDIT CHARGES . WHAT MUST BE PROVED IS THE EXISTENCE OF ANOTHER PRICE OF A DEFINITE AMOUNT WHICH THE BUYER OR OTHER BUYERS IN SIMILAR CIRCUMSTANCES ARE ENTITLED TO SETTLE IN THE EVENT OF PAYMENT BEFORE THE AGREED DATE .