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SAD Guidelines - C43

Box 43 : Valuation method

The provisions used to determine the customs value of imported goods are to be coded as follows:

Code

Relevant Article of the Code

Method

1

29(1)

Transaction value of the imported goods

2

30(2)(a)

Transaction value of identical goods

3

30(2)(b)

Transaction value of similar goods

4

30(2)(c)

Deductive value method

5

30(2)(d)

Computed value method

6

31

Value based on the data available ("fall-back" method)