32By way of exception to that principle, Article 152(1)(b) of that regulation provides that, in cases where neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value of the imported goods shall be based on the unit price at which those goods or identical or similar imported goods are sold in the European Union in the condition in which they were imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.
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