48Similarly, it is apparent from Articles 5, 6 and 8 of Regulation No 471/2009 that Member States must provide Eurostat with aggregated data on imports, expressed in value and broken down by goods code. As has been stated in paragraphs 36 and 37 above, when determining the customs value in accordance with Article 30(2)(a) and (b) of the Customs Code, the customs authority must examine factors such as physical characteristics, quality, reputation, interchangeability of goods and the commercial level of the sales taken into account.
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