PART IGENERAL IMPLEMENTING PROVISIONS
TITLE VCUSTOMS VALUE
CHAPTER 1General provisions
Article 149
1
For the purposes of Article 29 (3) (b) of the Code, the term ‘marketing activities’ means all activities relating to advertising and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them.
2
Such activities undertaken by the buyer shall be regarded as having been undertaken on his own account even if they are performed in pursuance of an obligation on the buyer following an agreement with the seller.