The following are the common requirements for identical goods under Article 2 of the ACV.
- Goods were sold for export to the country of importation and exported at or about the same time as the goods being valued.
- Goods are generally at the same commercial level and substantially same quantity.
- Where costs and charges under Article 8(2) that is cost of transport, insurance and loading, unloading and handling charges are included, appropriate adjustments should be made.
- Where in comparison with existing database more than two values are found, the lowest of such values should be considered.