Where the customs value cannot be determined under Article 1 and 2, 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 3. The value of the similar goods must be a previously accepted customs value for goods imported at or about the same time.
“Similar goods’’ means goods which, although not alike in all respect, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar.
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