Specification of Identical Goods

In regards to identical goods, Article 15.2(c to e) also provides further criteria in the selection of identical goods:

1. Goods will not be considered as identical if they incorporate or reflect engineering, development, artwork, design work, and plans and sketches which were undertaken in the country of importation and thus no adjustment was made under Article 8.1(b)
2. In order to be identical, the goods must also be produced in the same country as the goods being valued;
3. Identical goods produced by a different person shall be taken into account only where there are no identical goods produced by the same person as the goods being valued.