https://www.wto.org/english/res_e/publications_e/ai17_e/cusval_e.htm
WTO Valuation Agreement Article 1 (transaction value) and 5 (deductive method) exclude transactions between the related parties. And article 15-4 a ? h stipulate what relations fall into the exclusions in this agreement. However, Article 1-2 also describes (more specifically at Interpretive note for 1-2) the acceptable conditions for the transaction value between the related parties.
This writer is considering to use Article 5 for appraising customs value, but the parties are related. This writer is collecting information for proving that the base transaction value for deduction method is not affected by the relations, but this writer cannot find the acceptable condition clauses similar to Article 1-2 for Article 5.
Knowledgeable readers are asked to feed this writer with the leads to the article(s) or clauses that solve this problem.? And this writer believes that there must be acceptability clauses for Article 5 somewhere.
