34Moreover, as regards in particular the application of the abovementioned Article 30, it follows from point 1 of the notes to Article 30(2)(a) and (b) of the Customs Code, set out in Annex 23 to the Implementing Regulation, that the customs authorities are, where possible, to use a sale of identical or similar goods, as appropriate, at the same commercial level and in substantially the same quantity as the goods being valued.
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