(15) På baggrund af ovenstående konkluderes det, at risikoen for omgåelse af tolden ville blive væsentligt mindre, hvis salget fra de kinesiske eksportører til forretningsmæssigt forbundne parter i Fællesskabet var omfattet af en værditold.
(15) Given the above, it is also concluded that if sales made by exporters located in the PRC to related parties in the Community were subject to an ad valorem duty, the risks of circumvention of the duty would be much reduced.