Meaning of Identical Goods

• Where the customs value cannot be determined under Transaction value method, there should normally be a process of consultation between the customs administration and the importer with the view to arriving at the basis of value under the provision of Article 2.

Identical goods

• These are goods, which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical. The minor differences in appearance would include:
  • Colour
  • Size
  • Label
  • Pattern