Resultatet er derfor, at fællesskabsretten tillader og endog pålægger de nationale toldmyndigheder at ændre den anmeldte værdi, når denne, ikke blot opad men også nedad, afviger fra varens normalpris.
Thus the conclusion is reached that Community law permits and even requires national customs authorities to proceed to amend the declared value whenever it deviates, not just downwards, but also upwards, from the normal price for the goods.