… costs directly related to the delivery of the product concerned to the first
independent
customer, in accordance with
Article
2(10)(e) of the basic regulation. …
… As regards transport costs,
Article
2(10)(e) of that regulation provides that an adjustment is made for differences in the directly related costs incurred for conveying the product concerned from the premises of the exporter to an
independent
buyer, where such costs are included in the prices charged.
76 Adjustments made under
Article
2(10) of the basic regulation are different, as regards both their purpose and the conditions under which they are applied, from adjustments made in the construction …
… and sends the latter, whereas, on the domestic market, Trade House acts as the applicant’s commission agent, receives orders from
independent
customers, concludes supply contracts and receives payments from those customers, and subsequently transfers to the applicant the amount from the sales.
47
However, it must also be noted that, in paragraph 18 of the application, the applicant stated that ‘on the EU market, around 80% of sales were made directly by [it] via Trade House, although - unlike for …