Price actually paid or payable
Article 129
1. The price actually paid or payable within the meaning of Article 70(1) and (2) of the Code shall include all payments made or to be made as a condition of sale of the imported goods by the buyer to any of the following persons: (a) the seller; (b) a third party for the benefit of the seller; (c) a third party related to the seller; (d) a third party where the payment to that party is made in order to satisfy an obligation of the seller. Payments may be made by way of letters of credit or negotiable instruments, and payments may be made directly or indirectly. 2. Activities, including marketing activities, undertaken by the buyer or an undertaking related to the buyer on his or its own account, other than those for which an adjustment is provided in Article 71 of the Code, shall not be considered an indirect payment to the seller.