THEREFORE WITH A VIEW TO THAT SPECIFIC FUNCTION THAT THE DEFINITION OF THE ' ' VALUE FOR CUSTOMS PURPOSES ' ' AND THE PROVISIONS WHICH SERVE TO DETERMINE IT MUST BE UNDERSTOOD .
11 ACCORDING TO THE SAME PROVISION , THE VALUE FOR CUSTOMS PURPOSES OF IMPORTED GOODS IS ' ' THE NORMAL PRICE , THAT IS TO SAY , THE PRICE WHICH THEY WOULD FETCH . . . ON A SALE IN THE OPEN MARKET BETWEEN A BUYER AND A SELLER INDEPENDENT OF EACH OTHER ' ' . ACCORDING TO ARTICLE 9 , THE PRICE ACTUALLY PAID OR PAYABLE MAY BE REGARDED AS BEING THE BASIS TO BE USED IN DETERMINING THE NORMAL PRICE .
12 THE REGULATION PROVIDES FOR A NUMBER OF ADJUSTMENTS WHICH MAY BE MADE TO THE PRICE AS THUS DEFINED . ALL SUCH ADJUSTMENTS ARE SPECIFIED IN SUCH A WAY AS TO PREVENT THE DECLARED PRICES BEING UNDERVALUED BY REASON OF ECONOMIC RELATIONS EXISTING BETWEEN THE SELLER AND THE PURCHASER OR FROM BEING REDUCED BY THE DEDUCTION OF COSTS OR CHARGES OTHER THAN THOSE ALLOWED BY THE REGULATION .
13 THE DETAILED RULES FOR THE APPLICATION OF REGULATION NO 803/68 WERE LAID DOWN , IN ACCORDANCE WITH THE PROCEDURE PROVIDED FOR IN ARTICLE 17 THEREOF , BY REGULATION NO 375/69 OF THE COMMISSION . THE PURPOSE OF THE LATTER REGULATION IS TO SPECIFY THE DUTIES OF IMPORTERS IN THIS REGARD AS WELL AS THE POWERS OF THE CUSTOMS ADMINISTRATION . UNDER ARTICLE 1 , THE DECLARANTS ARE TO FURNISH ' ' THE PARTICULARS RELATING TO THE VALUE FOR CUSTOMS PURPOSES ' ' AS REQUIRED BY THE FORM OF QUESTIONNAIRE SET OUT IN THE ANNEX TO THE REGULATION . ACCORDING TO THE PARAGRAPH ( 2 ) OF THAT ARTICLE , MORE DETAILED INFORMATION MUST BE FURNISHED ONLY AT THE REQUEST OF THE CUSTOMS AUTHORITIES , IN PARTICULAR WHERE IMPORTATION IS EFFECTED PURSUANT TO A TRANSACTION BETWEEN A BUYER AND A SELLER WHO ARE NOT INDEPENDENT OF EACH OTHER . IT FOLLOWS FROM THOSE PROVISIONS THAT THE IMPORTER IS BOUND TO DECLARE , IN GOOD FAITH , TO THE CUSTOMS ADMINISTRATION THE PARTICULARS WHICH MAY SERVE TO DETERMINE THE VALUE FOR CUSTOMS PURPOSES , FURTHER CHECKS BEING A MATTER FOR ACTION BY THE ADMINISTRATION .
14 THE FORM OF QUESTIONNAIRE REFERRED TO IN ARTICLE 1 OF REGULATION NO 375/69 SPECIFIES THE PARTICULARS TO BE FURNISHED BY THE IMPORTERS :
A . THE INVOICE PRICE , AS A BASIS OF CALCULATION ;
B.ITEMS WHICH GO TO MAKE UP THE VALUE FOR CUSTOMS PURPOSES BUT ARE NOT INCLUDED IN THE INVOICE PRICE AND WHICH ARE TO BE BORNE BY THE SELLER ;
C.ITEMS WHICH DO NOT GO TO MAKE UP THE VALUE FOR CUSTOMS PURPOSES BUT ARE INCLUDED IN THE INVOICE PRICE AND WHICH ARE TO BE BORNE BY THE IMPORTER ;
D.A RATE OF ADJUSTMENT WHICH APPLIES ONLY TO THE PRICE AND IS PROVIDED FOR ONLY IN THE FORM OF AN INCREASE .
IT APPEARS FROM THESE PARTICULARS