67Furthermore, as the Advocate General also stated in point 65 of his Opinion, it cannot be concluded from the fact that a person related to the seller is not classified as a ‘third party’ within the meaning of Article 160 of Regulation No 2454/93 that the payment of royalties or licence fees is not a ‘condition of sale’ of the goods being valued within the meaning of Article 32(1)(c) of the Customs Code.
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