Common Requirements of Similar Goods

The value of the similar goods must be a previously accepted customs value for goods imported at or about the same time.
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.