31It should be recalled that Article 152(1)(a) of the Implementing Regulation sets down the principle that, in order to determine the unit price of imported goods or of identical or similar imported goods, sold in the European Union in the condition in which they were imported, with a view to determining the customs value of the imported goods referred to in Article 30(2)(c) of the Customs Code, reliance must be placed on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the factors referred to in Article 152(1)(a)(i) to (iii) of that regulation.
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