Evidence of sale
There must be evidence of sale for export to the country of importation i.e. commercial invoices, contracts, purchase orders, Bank remittance slips etc
No restrictions on the disposition or use
There must be no restriction on the disposition or use of the goods by the buyer, other than restrictions which:
The above situation is further explained in paragraph 1(b) of the Interpretative Notes through the following three situations:
Where the sale or price is subject to some condition or consideration for which a value cannot be determined with respect to the imported goods.
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