Transaction value

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..... l payment made or to be made by the buyer to the seller or for the benefit of the seller for the imported goods. It includes all payments made as a condition of sale of the imported goods by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the seller. 5.3 If objective and quantifiable data do not exist with regard to the valuation factors, if the valuation cond .....

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