The customs value of imported goods is the transaction value, that is the price actually paid or payable for the goods when sold for export to the customs territory, adjusted, where necessary, provided:

  1. There are no restrictions as to the disposal or use of the goods by the buyer, other than restrictions which:
    • are imposed or required by or in application of the Law;
    • limit the geographical area in which the goods may be resold;
    • do not substantially affect the value of the goods;
  2. That the sale or price is not subject to some condition or consideration for which a value cannot be determined in respect of the goods being valued;
  3. That no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made;
  4. That the buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes.

    The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods and includes all payments made or to be made as a condition of sale of the imported goods by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the seller.

The customs value of goods is determined in accordance to the following methods:

  1. the transaction value method ;
  2. the transaction value of identical goods;
  3. the transaction value of similar goods;
  4. the deductive value method;
  5. the computed value method;
  6. Fall back method;

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