Контекст (выделено звездочками):

Subject to subsections (6) and (7), the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined and if (a)  there are no restrictions respecting the disposition or use of the goods by the purchaser thereof, other than restrictions that (i)  are imposed by law, (ii)  limit the geographical area in which the goods may be resold, or (iii)  do not substantially affect the value of the goods; (b)  ***the sale of the goods by the vendor to the purchaser or the price paid or payable for the goods is not subject to some condition or consideration, with respect to the goods, in respect of which a value cannot be determined***; (c)  where any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof is to accrue, directly or indirectly, to the vendor, the price paid or payable for the goods includes the value of that part of the proceeds or such price is adjusted in accordance with subparagraph (5)(a)(v); and (d)  the purchaser and the vendor of the goods are not related to each other at the time the goods are sold for export or, where the purchaser and the vendor are related to each other at that time, (i)  their relationship did not influence the price paid or payable for the goods, or (ii)  the importer of the goods demonstrates that the transaction value of the goods meets the requirement set out in subsection (3). Заранее спасибо за помощь.

-  consideration (with respect to the goods) in respect of which

т.е. первый " respect" относится к товарам

второй - к  " consideration"  

" The existence of a  condition   or   consideration  for  which   a   value   cannot   be determined   in   respect   of  the goods ..."

" The sale or price  is  not subject to some  condition   or   consideration  for  which   a   value   cannot   be determined  with  respect  to the goods  being   valued . Where the  value  of the  condition   or  consideration  can  be   determined  it will  be  regarded as an indirect payment by the buyer to the seller and part of the price actually paid or payable"