52In that regard, it should be noted that the definition of that term in Article 142(1)(d) relates to the determination of the customs value under Article 30(2)(b) of the Community Customs Code. While it is apparent from point 2 of the interpretative note, referred to in paragraph 48 above, that the valuation methods to be used under Article 31 of that code should be those defined in Articles 29 and 30(2) thereof, that point of the note states that those methods must be applied with reasonable flexibility, in particular as regards the assessment of the term ‘similar goods’.
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