Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 159

  (1)   Unless the contrary intention appears in this Act or in another Act, the value of imported goods for the purposes of an Act imposing duty is their customs value and the Collector shall determine that customs value in accordance with this section.

  (2)   Where a Collector can determine the transaction value of imported goods, their customs value is their transaction value.

  (3)   Where a Collector cannot determine the transaction value of imported goods but can determine their identical goods value, their customs value is their identical goods value.

  (4)   Where a Collector:

  (a)   cannot determine the transaction value of imported goods; and

  (b)   cannot determine their identical goods value;

but can determine their similar goods value, their customs value is their similar goods value.

  (5)   Where a Collector:

  (a)   cannot determine the transaction value of imported goods, not being computed valued goods;

  (b)   cannot determine their identical goods value; and

  (c)   cannot determine their similar goods value;

but can determine their deductive (contemporary sales) value, their customs value is their deductive (contemporary sales) value.

  (6)   Where a Collector:

  (a)   cannot determine the transaction value of imported goods, not being computed valued goods;

  (b)   cannot determine their identical goods value;

  (c)   cannot determine their similar goods value; and

  (d)   cannot determine their deductive (contemporary sales) value;

but can determine their deductive (later sales) value, their customs value is their deductive (later sales) value.

  (7)   Where a Collector:

  (a)   cannot determine the transaction value of imported goods, not being computed valued goods but being request goods;

  (b)   cannot determine their identical goods value;

  (c)   cannot determine their similar goods value;

  (d)   cannot determine their deductive (contemporary sales) value; and

  (e)   cannot determine their deductive (later sales) value;

but can determine their deductive (derived goods sales) value, their customs value is their deductive (derived goods sales) value.

  (8)   Where a Collector:

  (a)   cannot determine the transaction value of exporter's goods, not being computed valued goods;

  (b)   cannot determine their identical goods value;

  (c)   cannot determine their similar goods value;

  (d)   where they are request goods, cannot determine any of their deductive values; and

  (e)   where they are not request goods:

  (i)   cannot determine their deductive (contemporary sales) value; and

  (ii)   cannot determine their deductive (later sales) value;

but can determine their computed value, their customs value is their computed value.

  (9)   Where a Collector:

  (a)   cannot determine the transaction value of imported goods, being computed valued goods;

  (b)   cannot determine their identical goods value; and

  (c)   cannot determine their similar goods value;

their customs value is their computed value.

  (10)   Where a Collector:

  (a)   cannot determine the transaction value of imported goods;

  (b)   cannot determine their identical goods value;

  (c)   cannot determine their similar goods value;

  (d)   where they are request goods, cannot determine any of their deductive values;

  (e)   where they are not request goods:

  (i)   cannot determine their deductive (contemporary sales) value; and

  (ii)   cannot determine their deductive (later sales) value; and

  (f)   where they are exporter's goods, cannot determine their computed value;

their customs value is their fall - back value.