72In the absence of exports of goods which are identical or similar during that 90-day period, it is for the customs authority to examine whether such exports have been made over a longer period, but not too far removed from the date of export of the goods being valued, provided that, during that longer period, the commercial practices and market conditions affecting the prices of the goods being valued have remained substantially the same. It is only if the customs authority concludes, subject to review by the national court, that such exports do not exist, that it may use, sequentially, the methods for determining customs value set out in Article 30(2)(c) and (d) of the Customs Code or, failing that, in Article 31 thereof.
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