the transaction value of identical goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued;
luach idirbhirt earraí comhionanna a dhíolfar lena n-onnmhairiú go dtí críoch chustaim an Aontais agus a onnmhaireofar an tráth céanna nó thart ar an tráth céanna leis na hearraí a bheidh á luacháil;