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Customs Valuation Rules

Section / Rule Number Content


1 Short title, commencement and application
2 Definitions
3 Determination of the method of valuation.
4 Transaction value of identical goods
5 Transaction value of similar goods
6 Determination of value where value can not be determined under rules 3, 4 and 5
7 Deductive value
8 Computed value
9 Residual method
10 Cost and services
11 Declaration by the importer
12 Rejection of declared value
13 Interpretative notes
The Shedule