Customs (Valuation) (Import Duty) Regulations 1997
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Transaction value as primary basis of valuation
4 Adjustment of price paid or payable
5 Transaction value of identical goods as value
6 Transaction value of similar goods as value
7 Deductive value as value
8 Computed value as value
9 Residual basis of valuation
10 Determination of value by Customs
11 Supply of information
12 Foreign currency conversion