44It follows from all the foregoing considerations that the answer to the question referred is that Article 181a of the Implementing Regulation must be interpreted as not precluding a customs authority practice, such as that at issue in the main proceedings, whereby the customs value of the imported goods is determined on the basis of the transaction value of similar goods, the method appearing at Article 30 of the Customs Code, where the declared transaction value is considered to be unreasonably low in comparison with the statistical average of the purchase prices verified in the context of the importation of similar goods and despite the fact that the customs authority does not refute or call into question the authenticity of the invoice or the bank transfer certificate produced in order to establish the price actually paid for the imported goods, without the importer having submitted, in response to a request to that effect from the customs authority, additional evidence to demonstrate the accuracy of the declared transaction value of those goods.
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