TO ORGANISE CLOSE AND EFFECTIVE CO-OPERATION BETWEEN THE MEMBER STATES AND THE COMMISSION IN THIS FIELD ;
WHEREAS THE TREATY DOES NOT MAKE PROVISION FOR THE REQUISITE POWERS IN THIS RESPECT ;
HAS ADOPTED THIS REGULATION :
TITLE I
ARTICLE 1
1 . FOR THE PURPOSE OF APPLYING THE COMMON CUSTOMS TARIFF , THE VALUE FOR CUSTOMS PURPOSES OF THE GOODS IMPORTED SHALL BE TAKEN TO BE THE NORMAL PRICE , THAT IS TO SAY , THE PRICE WHICH THEY WOULD FETCH , AT THE TIME REFERRED TO IN ARTICLE 5 , ON A SALE IN THE OPEN MARKET BETWEEN A BUYER AND A SELLER INDEPENDENT OF EACH OTHER .
2 . THE NORMAL PRICE OF ANY IMPORTED GOODS SHALL BE DETERMINED ON THE FOLLOWING ASSUMPTIONS :
( A ) THAT THE GOODS ARE DELIVERED TO THE BUYER AT THE PLACE OF INTRODUCTION INTO THE CUSTOMS TERRITORY OF THE COMMUNITY ;
( B ) THAT THE SELLER BEARS ALL COSTS , CHARGES AND EXPENSES INCIDENTAL TO THE SALE AND TO THE DELIVERY OF THE GOODS AT THE PLACE OF INTRODUCTION , WHICH ARE HENCE INCLUDED IN THE NORMAL PRICE ;
( C ) THAT THE BUYER BEARS ANY DUTIES OR TAXES APPLICABLE IN THE CUSTOMS TERRITORY OF THE COMMUNITY , WHICH ARE HENCE NOT INCLUDED IN THE NORMAL PRICE .
ARTICLE 2
1 . A SALE IN THE OPEN MARKET BETWEEN A BUYER AND SELLER INDEPENDENT OF EACH OTHER PRESUPPOSES :
( A ) THAT THE PRICE IS THE SOLE CONSIDERATION ; BY CONSIDERATION IS MEANT NOT ONLY THE FULFILMENT OF A LEGAL OR CONTRACTUAL OBLIGATION , BUT ALSO ANY OTHER FORM OF CONSIDERATION ;
( B ) THAT THE PRICE IS NOT INFLUENCED BY ANY COMMERCIAL , FINANCIAL OR OTHER RELATIONSHIP , WHETHER BY CONTRACT OR OTHERWISE , BETWEEN THE SELLER OR ANY NATURAL OR LEGAL PERSON ASSOCIATED IN BUSINESS WITH HIM AND THE BUYER OR ANY NATURAL OR LEGAL PERSON ASSOCIATED IN BUSINESS WITH HIM ( OTHER THAN THE RELATIONSHIP CREATED BY THE SALE ITSELF ) ;
( C ) THAT NO PART OF THE PROCEEDS OF ANY SUBSEQUENT RESALE , OTHER DISPOSAL OR USE OF THE GOODS WILL ACCRUE , EITHER DIRECTLY OR INDIRECTLY , TO THE SELLER OR ANY NATURAL OR LEGAL PERSON ASSOCIATED IN BUSINESS WITH HIM .
2 . TWO PERSONS SHALL BE DEEMED TO BE ASSOCIATED IN BUSINESS WITH ONE ANOTHER IF , WHETHER DIRECTLY OR INDIRECTLY , EITHER OF THEM HAS ANY INTEREST IN THE BUSINESS OR PROPERTY OF THE OTHER OR BOTH HAVE A COMMON INTEREST IN ANY BUSINESS OR PROPERTY OR SOME THIRD PERSON HAS AN INTEREST IN THE BUSINESS OR PROPERTY OF BOTH OF THEM .
ARTICLE 3
1 . WHEN THE GOODS TO BE VALUED
( A ) ARE MANUFACTURED IN ACCORDANCE WITH ANY PATENTED INVENTION OR ARE GOODS TO WHICH ANY PROTECTED DESIGN HAS BEEN APPLIED ; OR
( B ) ARE IMPORTED UNDER A TRADE MARK ; OR
( C ) ARE IMPORTED FOR SALE ,