In those cases, adjustment for all costs, including duties and taxes, incurred between the importation and resale, and for profits accruing, shall be made so as to establish a reliable export price, at the Union frontier level.
Sna cásanna sin, déanfar coigeartú do gach costas, lena n-áirítear dleachtanna agus cánacha, arna dtabhú idir an t-allmhairiú agus an t-athdhíol, agus coigeartú do bhrabúis arna dtabhú, chun praghas onnmhairiúcháin iontaofa a bhunú ar leibhéal teorann de chuid an Aontais.