V vsakem primeru je treba ustrezno upoštevati, odvisno od pomena, razlike, ki vplivajo na primerljivost cen, vključno z razlikami v okoliščinah in prodajnih pogojih, davkih, ravneh trgovine, količinah, fizičnih značilnostih in katerihkoli razlikah, za katere se izkaže, da vplivajo na primerljivost cen.(7) V primerih iz tretjega odstavka je treba upoštevati stroške, vključno s carinami in dajatvami, ki so nastali med uvozom in prodajo, ter pripadajoči dobiček.
Due allowance shall be made in each case, on its merits, for differences which affect price comparability, including differences in conditions and terms of sale, taxation, levels of trade, quantities, physical characteristics, and any other differences which are also demonstrated to affect price comparability.[35] In the cases referred to in paragraph 3, allowances for costs, including duties and taxes, incurred between importation and resale, and for profits accruing, should also be made.