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 .
4 . IT IS IN ACCORDANCE WITH REGULATION NO 803/68 TO CALCULATE THE VALUE FOR CUSTOMS PURPOSES ON THE BASIS OF THE PRICE AT WHICH THE GOODS ARE RESOLD IN UNALTERED STATE AFTER DEDUCTION OF ALL THE COSTS INCURRED BY THE BUYER-RESELLER IN RESPECT OF TRANSACTIONS WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY AND , WHERE NECESSARY , AN APPROPRIATE PROFIT MARGIN .