$23.$ VFD code $26$ indicates that.

and that the. was used.

a$)$ the vendor and importer are not related; transaction value for identical goods

b$)$ the vendor and importer are related; the deductive value

c$)$ the vender and importer are not related; residual method

d$)$ the vender and importer are related; transaction value of similar goods

e$)$ the vender and importer are related; computed value