29When, in order to determine the customs value, a sale price is substituted for that which applied in the contract concluded by the Community purchaser, the logic of the provisions at issue requires that not only that price, but also the whole contractual relationship be taken into consideration. That means that, in this context, for the purposes of the application of Article 32(1)(b) of the Customs Code, ‘buyer’ must be interpreted as meaning the company that concluded the contract of which the sale price constitutes the transaction value.
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