{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff41\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi31507\deflang2057\deflangfe2057\themelang2057\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f41\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}NewCenturySchlbk{\*\falt Century Schoolbook};}{\f42\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century Schoolbook;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Century Gothic};}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f435\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f436\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\f438\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\f439\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\f440\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f441\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f442\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f443\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f445\fbidi \fswiss\fcharset238\fprq2 Arial CE;}
{\f446\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f448\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f449\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f450\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}
{\f451\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f452\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f453\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f445\fbidi \fswiss\fcharset238\fprq2 Arial CE;}
{\f446\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f448\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f449\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f450\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}
{\f451\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f452\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f453\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f855\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}
{\f856\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}{\f858\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}{\f859\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}
{\f862\fbidi \froman\fcharset186\fprq2 Century Schoolbook Baltic;}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}
{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Century Gothic};}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Century Gothic};}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Century Gothic};}
{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Century Gothic};}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Century Gothic};}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Century Gothic};}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;
\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red255\green255\blue255;
}{\*\defchp \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{
\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \snext0 \sqformat \spriority0 Normal;}{
\s1\qj \li0\ri0\sb240\sa60\keepn\widctlpar\wrapdefault\nooverflow\faroman\outlinelevel0\rin0\lin0\itap0 \rtlch\fcs1 \ab\af31503\afs32\alang1025 \ltrch\fcs0 
\b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink133 \sqformat \spriority9 heading 1;}{\*\cs10 \additive Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \fs22\lang2057\langfe2057\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp2057\langfenp2057 \snext11 \ssemihidden \sunhideused 
Normal Table;}{\s15\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext15 A Bill For;}{\s16\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\cf13\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext16 AlternativeOR;}{\s17\qj \fi-720\li3110\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3110\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon110 \snext17 Penalty Sub Para;}{\*\cs18 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeEnd;}{\*\cs19 \additive \rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeStart;}{\s20\qc \li0\ri0\sb240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 
\b\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext20 AmendGroup;}{\s21\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext21 Amendments;}{\s22\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 
\ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext22 Annexure;}{\*\cs23 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf6 \sbasedon10 Appropriation;}{
\s24\qj \li0\ri0\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 Be It Enacted;}{\*
\cs25 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Bill Position;}{\s26\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs20\alang1025 \ltrch\fcs0 
\fs20\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext26 Bill Signature;}{\s27\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af41\afs26\alang1025 \ltrch\fcs0 
\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext27 Brought In By;}{\s28\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs30\alang1025 
\ltrch\fcs0 \b\caps\fs30\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext28 Chapter First;}{\*\cs29 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Chapter No;}{
\s30\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs30\alang1025 \ltrch\fcs0 \b\caps\fs30\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon28 \snext30 Chapter Rest;}{\s31\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext31 Charge;}{\s32\qj \li1800\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1800\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext32 Charge Para;}{\s33\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext33 Clause Headnote;}{\*\cs34 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Clause No;}{\s35\qj \fi-1843\li1843\ri0\sa120\widctlpar
\tx576\wrapdefault\nooverflow\faroman\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\cf11\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext35 Client Note;}{
\s36\qj \li0\ri0\widctlpar\brdrt\brdrs\brdrw15\brsp20 \wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs18\alang1025 \ltrch\fcs0 \b\caps\fs18\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext36 Cognate;}{\s37\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext37 Crest;}{\*\cs38 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf3 \sbasedon10 Date1;}{\s39\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs22\alang1025 \ltrch\fcs0 
\b\caps\fs22\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext39 Deed;}{\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext40 Deed Graphic;}{\*\cs41 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Deed No;}{
\s42\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext42 
Definition Paragraph;}{\s43\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon42 \snext43 Definition Sub Paragraph;}{\s44\qj \fi-731\li3611\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3611\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext44 Definition Sub Sub Paragraph;}{\*\cs45 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf11 \sbasedon10 Definition Term;}{
\s46\qj \fi-734\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext46 
Definition Text;}{\s47\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext47 Division;}{\*\cs48 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Division No;}{\s49\qj \li-1701\ri0\widctlpar\tqr\tx8789\wrapdefault\nooverflow\faroman\rin0\lin-1701\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext49 \slink50 footer;}{\*\cs50 \additive \rtlch\fcs1 \af41\afs26 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\langnp3081\langfenp1033 
\sbasedon10 \slink49 \slocked \ssemihidden Footer Char;}{\*\cs51 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf12 \sbasedon10 Foreign;}{\s52\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af41\afs22\alang1025 \ltrch\fcs0 \b\caps\fs22\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext52 Form;}{\s53\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext53 Form Graphic;}{\*\cs54 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Form No;}{
\s55\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext55 Formula;}{
\s56\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext56 Graphic;}{
\s57\qj \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext57 
Graphic Description;}{\s58\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext58 Head Note;}{\s59\qj \li0\ri0\widctlpar\tqc\tx4153\tqr\tx8306\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext59 \slink60 header;}{\*\cs60 \additive \rtlch\fcs1 \af41\afs26 \ltrch\fcs0 \f41\fs26\lang3081\langfe1033\langnp3081\langfenp1033 
\sbasedon10 \slink59 \slocked \ssemihidden Header Char;}{\s61\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af41\afs26\alang1025 \ltrch\fcs0 
\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext61 Image;}{\s62\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext62 Image Description;}{\*\cs63 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Image No;}{\*\cs64 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf0 
\sbasedon10 Image Type;}{\*\cs65 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Item No;}{\s66\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext66 Long Title;}{\s67\qj \li0\ri0\sa240\widctlpar
\tx144\tx288\tx432\tx576\tx720\tx864\tx1008\tx1152\tx1296\tx1440\tx1584\tx1728\tx1872\tx2016\tx2160\tx2304\tx2448\tx2592\tx2736\tx2880\tx3024\tx3168\tx3312\tx3456\tx3600\tx3744\tx3888\tx4032\tx4176\tx4320\tx4464\tx4608\tx4752\tx4896\tx5040
\tx5184\tx5328\tx5472\tx5616\tx5760\tx5904\tx6048\tx6192\tx6336\tx6480\tx6624\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext67 Oath;}{\s68\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext68 Order;}{\*\cs69 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\caps \sbasedon10 Order No;}{
\s70\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs20\alang1025 \ltrch\fcs0 \fs20\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext70 Originating;}{
\s71\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext71 Out Def;}{
\s72\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext72 Out Def Para;}{
\s73\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext73 
Out Def Sub Para;}{\s74\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext74 Out Def Sub Sub Para;}{\s75\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext75 Out Para;}{\s76\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext76 Out Section;}{\s77\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext77 Out Sub Para;}{\s78\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext78 Out Sub Section;}{\s79\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext79 Out Sub Sub Para;}{\*\cs80 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 page number;}{
\s81\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext81 
Paragraph;}{\*\cs82 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Paragraph No;}{\s83\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext83 Part First;}{\*\cs84 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Part No;}{
\s85\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon83 \snext85 Part Rest;}{\s86\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs22\alang1025 \ltrch\fcs0 
\b\caps\fs22\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext86 Part Schedule;}{\s87\qj \fi-1083\li1797\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1797\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext87 Penalty;}{\s88\qj \fi-576\li2376\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2376\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext88 Penalty Para;}{\s89\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext89 Preamble Text;}{\s90\qj \fi-1987\li1987\ri0\sa120\widctlpar
\tx576\wrapdefault\nooverflow\faroman\rin0\lin1987\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\cf12\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext90 Private Note;}{
\s91\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext91 
Qualifying Text;}{\*\cs92 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefAct;}{\*\cs93 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefCase;}{\*\cs94 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf11 \sbasedon10 RefDefTerm;}
{\*\cs95 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefExternal;}{\*\cs96 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefInternal;}{\*\cs97 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefStandard;}{\*\cs98 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefStatutory;}{\s99\qc \li0\ri0\sb240\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext99 Schedule;}{\*\cs100 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Schedule No;}{
\s101\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext101 Schedule SectRef;}
{\*\cs102 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Section No;}{\*\cs103 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 Short Title;}{\s104\qc \li0\ri0\sa480\sl-360\slmult0
\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs30\alang1025 \ltrch\fcs0 \b\caps\fs30\cf15\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext104 Short Title Heading;}{
\s105\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\cf15\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext105 
Short Title No;}{\s106\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext106 State;}{\*\cs107 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf12 \sbasedon10 StatOffice;}{\*\cs108 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Sub Clause No;}{
\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext109 
Sub Division;}{\s110\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext110 Sub Paragraph;}{\*\cs111 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Sub Paragraph No;}{\s112\qj \fi720\li0\ri0\sa240\widctlpar\tx1170\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext112 Sub Section;}{\*\cs113 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Sub Section No;}{
\s114\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext114 
Sub Sub Paragraph;}{\*\cs115 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf9 \sbasedon10 Sub Sub Paragraph No;}{\*\cs116 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Subdivision No;}{\*\cs117 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super 
\sbasedon10 Super;}{\*\cs118 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b \sbasedon10 Table Bold;}{\*\cs119 \additive \rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i \sbasedon10 Table Bold Italic;}{
\s120\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext120 Table Content;}{\*
\cs121 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Table Italic;}{\*\cs122 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Table Item No;}{\s123\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext123 Table Title;}{\s124\qj \li0\ri0\sb240\keepn\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext124 toc 1;}{\s125\qj \fi-720\li2534\ri-45\sb120\keepn\widctlpar
\tx720\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin2534\itap0 \rtlch\fcs1 \ab\ai\af41\afs24\alang1025 \ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext125 toc 2;}{
\s126\qj \fi-720\li720\ri-43\sb120\widctlpar\tx1080\tx1440\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-43\lin720\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext126 toc 3;}{\s127\qj \fi-720\li1559\ri-45\sb120\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin1559\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 
\b\caps\fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext127 toc 4;}{\s128\qj \fi-720\li1967\ri0\sb120\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin1967\itap0 \rtlch\fcs1 
\af41\afs24\alang1025 \ltrch\fcs0 \caps\fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext128 toc 5;}{\s129\qj \li907\ri-29\widctlpar
\tqr\tx6660\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin907\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext129 toc 6;}{
\s130\qj \fi-720\li1627\ri-29\widctlpar\tx1987\tx3067\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin1627\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext130 toc 7;}{\s131\qj \fi-720\li1080\ri0\sb120\widctlpar\tx1080\tx1440\tx1800\tx2160\tx7087\wrapdefault\nooverflow\faroman\rin0\lin1080\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext131 toc 8;}{\s132\qj \li2080\ri0\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin2080\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext132 toc 9;}{\*\cs133 \additive \rtlch\fcs1 \ab\af31503\afs32 \ltrch\fcs0 
\b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\langnp3081\langfenp1033 \sbasedon10 \slink1 \slocked \spriority9 Heading 1 Char;}{\s134\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\cf15\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext134 \sqformat TOC Heading;}{\*\cs135 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf15 \sbasedon10 
zActNumber;}{\*\cs136 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf15 \sbasedon10 zActYear;}{\s137\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext137 zAssentDate;}{\s138\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\fs26\cf15\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext138 zBillNumber;}{\s139\qj \li0\ri0\widctlpar\pvpara\posy1440\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \ai\af41\afs20\alang1025 \ltrch\fcs0 \i\fs20\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext139 zSecondReading;}{\s140\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext140 AdminDep;}{\s141\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext141 CertifyLaw Text;}{\s142\qc \li0\ri0\sb120\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \ai\af41\afs26\alang1025 \ltrch\fcs0 \i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext142 Conditions;}{\s143\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext143 ConfirmGov;}{\s144\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext144 Execution Text;}{\s145\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext145 Explain Heading;}{\s146\qj \li0\ri0\sa240\widctlpar
\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon91 \snext146 Explain Note;}{
\s147\qc \li0\ri0\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af41\afs26\alang1025 \ltrch\fcs0 \i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext147 
Explain Note Note;}{\s148\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext148 GazetteDate;}{\s149\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext149 GenConditions;}{\s150\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext150 GovernorSig Text;}{\s151\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext151 MinisterSig Text;}{\s152\qj \li0\ri0\sa240\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext152 Opening Words;}{\s153\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext153 Seal;}{\s154\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext154 SR Date;}{\s155\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext155 SR Position;}{\s156\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext156 SR Printed;}{\s157\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext157 SR Signature;}{\*\cs158 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Tariff;}{
\s159\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext159 
Tariff Group;}{\s160\qj \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext160 Tariff Heading;}{\*\cs161 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\caps\cf9 \sbasedon10 Tariff No;}{\s162\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 
\ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext162 TariffList Heading;}{\s163\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext163 TariffList Text;}{
\s164\qj \fi-1080\li2520\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2520\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext164 
Amd Charge;}{\s165\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext165 Amd Division;}{\s166\qj \li720\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext166 Amd Head Note;}{\*\cs167 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf5 \sbasedon10 Amd Number;}{\*\cs168 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b\cf5 \sbasedon10 Amd Number Bold;}{\*\cs169 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf5 \sbasedon10 Amd Number Cap;}{\s170\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 
\ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext170 Amd Part;}{\s171\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext171 Amd Penalty;}{\s172\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 
\rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext172 Amd Schedule;}{
\s173\qj \li3240\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3240\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext173 Amd1 Charge;}
{\s174\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon47 \snext174 
Amd1 Division;}{\s175\qj \li1440\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon166 \snext175 Amd1 Head Note;}{\s176\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext176 Amd1 Part;}{\s177\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext177 Amd1 Penalty;}{\s178\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 
\ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon172 \snext178 Amd1 Schedule;}{
\s179\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext179 Indent 0.5;}{
\s180\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon179 \snext180 
Indent 1.0;}{\s181\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon180 \snext181 Indent 1.5;}{\s182\qj \fi720\li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext182 Indent 1st 0.5;}{\s183\qj \fi720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon182 \snext183 Indent 1st 1.0;}{\s184\qj \fi720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon183 \snext184 Indent 1st 1.5;}{\s185\qj \fi720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon184 \snext185 Indent 1st 2.0;}{
\s186\qj \fi720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon185 \snext186 
Indent 1st 2.5;}{\s187\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon181 \snext187 Indent 2.0;}{\s188\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon187 \snext188 Indent 2.5;}{\s189\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 
\ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext189 Indent Hng 0.5;}{\s190\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext190 Indent Hng 1.0;}{\s191\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon190 \snext191 Indent Hng 1.5;}{
\s192\qj \fi-720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon191 \snext192 
Indent Hng 2.0;}{\s193\qj \fi-720\li4320\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin4320\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon192 \snext193 Indent Hng 2.5;}{\s194\qj \fi-720\li720\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 
\fs24\cf15\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext194 TOC Entry;}{\*\cs195 \additive \rtlch\fcs1 \ab\af0\afs30 \ltrch\fcs0 \b\caps\fs30\cf15 \sbasedon10 Year;}{
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\fs20\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext198 zGovPrintImp;}{\*\cs199 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps \sbasedon10 ShortTitleHeadEnd;}{
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Para Definition Text;}{\s204\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext204 Sub Para Def Text;}{\s205\qj \fi-720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
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\sbasedon208 \snext209 Amd1 Chapter;}{\s210\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 
\b\i\fs26\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon109 \snext210 Amd SubDivision;}{\s211\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 
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\sbasedon193 \snext226 Indent Hng 3.0;}{\s227\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs20\alang1025 \ltrch\fcs0 
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\s229\qj \li1843\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\cf11\lang1033\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext229 Client Note Text;}{\s230\qj \li1987\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1987\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 
\b\i\fs26\cf12\lang3081\langfe1033\loch\f41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext230 Private Note Text;}{\*\cs231 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf12 \sbasedon10 Private Note No;}{
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\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\s200\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs20\alang1025 
\ltrch\fcs0 \fs20\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \af41 
\ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 This reprint of thi\hich\af41\dbch\af31505\loch\f41 s Statutory Instrument incorporates all amendments, if any, made before25\~November\~2006 and in force at \~
1\~July\~2001.
\par 
\par \tab \tab \tab \tab \tab \tab .........
\par \tab \tab \tab \tab \tab \tab \hich\af41\dbch\af31505\loch\f41 Legislative Counsel
\par \tab \tab \tab \tab \tab \tab \hich\af41\dbch\af31505\loch\f41 Dated 25\~November\~2006
\par 
\par 
\par 
\par }\pard\plain \ltrpar\s106\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \caps\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af41\afs24 
\ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb720\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\cf15\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41\afs24 \ltrch\fcs0 \b0\fs24\cf0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 No.    of 1987.
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb720\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs30\alang1025 \ltrch\fcs0 
\b\caps\fs30\cf15\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Customs 
\hich\af41\dbch\af31505\loch\f41 (Ad Valorem Duties) Regulation }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 1987}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 
\i\caps0\fs24\cf0\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par \sect }\sectd \ltrsect\binfsxn2\binsxn2\sbkeven\pgnrestart\linex0\headery1000\footery1000\endnhere\titlepg\sectdefaultcl\sftnbj {\headerl \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\pard\plain \ltrpar\s59\qj \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  IF }
{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  STYLEREF "Section No" \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\langfenp2057\insrsid13782531 \hich\af41\dbch\af31505\loch\f41 24.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41  > 0   "s. }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 STYLEREF "Section No" \\* MERGEFORMAT }}{\fldrslt {
\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\langfenp2057\insrsid13782531 \hich\af41\dbch\af31505\loch\f41 24.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 " "" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\langfenp2057\insrsid13782531 
\hich\af41\dbch\af31505\loch\f41 s. \hich\af41\dbch\af31505\loch\f41 24.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \cell }\pard \ltrpar
\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Customs (Ad Valorem Duties) Regulation }{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs199\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 1987}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \cell }\pard\plain \ltrpar
\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\row }\pard \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par }}{\headerr \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil 
\cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\pard\plain \ltrpar\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Customs (Ad Valorem Duties) Regulation }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs199\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 1987}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \cell }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  IF }{\field{\*\fldinst {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  STYLEREF "Section No" \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\langfenp2057\insrsid13782531 \hich\af41\dbch\af31505\loch\f41 26.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41  > 0   "s. }{\field{\*\fldinst {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 STYLEREF "Section No" \\* MERGEFORMAT }}{\fldrslt {
\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\langfenp2057\insrsid13782531 \hich\af41\dbch\af31505\loch\f41 26.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 
\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 " "" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\langfenp2057\insrsid13782531 
\hich\af41\dbch\af31505\loch\f41 s. \hich\af41\dbch\af31505\loch\f41 26.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \cell }\pard\plain \ltrpar
\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\row }\pard \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  }{\field{\*\fldinst {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 PAGE}}{\fldrslt {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang1024\langfe1024\noproof\langfenp2057\insrsid13782531 \hich\af41\dbch\af31505\loch\f41 26}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 
{\field{\*\fldinst {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 PAGE}}{\fldrslt {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang1024\langfe1024\noproof\langfenp2057\insrsid13782531 \hich\af41\dbch\af31505\loch\f41 25}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41  
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par }}\pard\plain \ltrpar\s134\qc \li567\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin567\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 
\b\fs26\cf15\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 ARRANGEMENT OF SECTIONS.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41 \ltrch\fcs0 \b\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 PART I \loch\af41\dbch\af31505\hich\f41 \endash \loch\f41  PRELIMINARY.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 1.\tab Interpretation.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93
\loch\f41 \hich\f41 the Act\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 buying commission\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 commercial or genuine invoice\'94}{\rtlch\fcs1 \ab0\af41 
\ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 computed value\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 Cost, Insurance and Freight\'94}{\rtlch\fcs1 \ab0\af41 
\ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 customs value\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 deductive value\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 goods of the same class or kind\'94}{\rtlch\fcs1 \ab0\af41 
\ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 identical goods\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 import\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 overseas freight\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 overseas insurance\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 price paid or payable\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 produce\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 purchaser\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 relevant transaction\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 similar goods\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 sufficient information\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 transaction value\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 value for duty of goods\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 vendor\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par \hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 \cs45\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 without penalty\'94}{\rtlch\fcs1 \ab0\af41 \ltrch\fcs0 
\b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41 \ltrch\fcs0 \b\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 PART II\hich\af41\dbch\af31505\loch\f41  \hich\f41 \endash \loch\f41  DETERMINATION OF VALUE FOR DUTY.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af41\afs24\alang1025 \ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 1 \hich\f41 \endash \loch\f41  General.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 2.\tab Valuation generally.
\par \hich\af41\dbch\af31505\loch\f41 3.\tab Order of consideration of methods of valuation.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af41\afs24\alang1025 \ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 2 \hich\f41 \endash \loch\f41  Transaction Value.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 4.\tab Determination of transaction value.
\par \hich\af41\dbch\af31505\loch\f41 5.\tab Transaction value as primary basis of appraisal.
\par \hich\af41\dbch\af31505\loch\f41 6.\tab Adjustment of price paid or payable.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af41\afs24\alang1025 \ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 3 \hich\f41 \endash \loch\f41  Identical Goods.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 7.\tab Transaction value of identical goods as value for duty.
\par \hich\af41\dbch\af31505\loch\f41 8.\tab Adjustment of transaction value of identical goods.
\par \hich\af41\dbch\af31505\loch\f41 9.\tab Selection of lowest transaction value of identical goods.
\par \hich\af41\dbch\af31505\loch\f41 10.\tab Effect \hich\af41\dbch\af31505\loch\f41 of absence of sufficient information.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af41\afs24\alang1025 \ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 4 \hich\f41 \endash \loch\f41  Similar Goods.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 11.\tab Transaction value of similar goods as value for duty.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af41\afs24\alang1025 \ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 5 \hich\f41 \endash \loch\f41  Deductive Value.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 12.\tab Deductive value as value for duty.
\par \hich\af41\dbch\af31505\loch\f41 13.\tab Determination of price per unit.
\par \hich\af41\dbch\af31505\loch\f41 14.\tab Adjustment of price pe\hich\af41\dbch\af31505\loch\f41 r unit.
\par \hich\af41\dbch\af31505\loch\f41 15.\tab Rejection of deductive value.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af41\afs24\alang1025 \ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 6 \hich\f41 \endash \loch\f41  Computed Value.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 16.\tab Computed value as value for duty.
\par \hich\af41\dbch\af31505\loch\f41 17.\tab Determination of computed value.
\par \hich\af41\dbch\af31505\loch\f41 18.\tab Interpretation.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af41\afs24\alang1025 \ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 7 \hich\f41 \endash \loch\f41  Fallback Value.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 19.\tab Determination of value under the fallback method.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af41\afs24\alang1025 \ltrch\fcs0 \caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41 \ltrch\fcs0 \b\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 PART II\hich\af41\dbch\af31505\loch\f41 I \hich\f41 \endash \loch\f41  MISCELLANEOUS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs24\alang1025 \ltrch\fcs0 \b\caps\fs24\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab0\af41 \ltrch\fcs0 \b0\caps0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 20.\tab Provisional clearance of imported goods.
\par \hich\af41\dbch\af31505\loch\f41 21.\tab Collector may satisfy himself as to the truth or accuracy of statements, etc.
\par \hich\af41\dbch\af31505\loch\f41 22.\tab Period of retention of import documents.
\par \hich\af41\dbch\af31505\loch\f41 23.\tab Supply of information to importer.
\par \hich\af41\dbch\af31505\loch\f41 24.\tab \hich\af41\dbch\af31505\loch\f41 Conversion of currencies.
\par \hich\af41\dbch\af31505\loch\f41 25.\tab Appeal.
\par \hich\af41\dbch\af31505\loch\f41 26.\tab Review.
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs30\alang1025 \ltrch\fcs0 \b\caps\fs30\cf15\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Customs (Ad Valorem Duties) Regulation }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs199\caps0\fs24\cf0\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 1987}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par }\pard\plain \ltrpar\s152\qj \li0\ri0\sa120\keep\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 MADE by the Head of State, acting with, and in accordance with, the advice of the National Executive Council, under the }{\rtlch\fcs1 \ai\af41\afs24 
\ltrch\fcs0 \cs92\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Customs Act 1951}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
, to come into operation on 1 July 1987.
\par }\pard\plain \ltrpar\s154\qj \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par 
\par \hich\af41\dbch\af31505\loch\f41 Dated }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs38\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\hich\af41\dbch\af31505\loch\f41 200  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 .
\par 
\par 
\par }\pard\plain \ltrpar\s83\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs84\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 PART I. \hich\f41 \endash \loch\f41  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 PRELIMINARY.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 1.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 \hich\f0 
Section 1 (definition of \'93\loch\f0 \hich\f0 F.O.B. charges\'94\loch\f0 ) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 \hich\f0  1990 (No. 16 of 1990), s1(a)(iii);  Section 1 (definition of \'93
\loch\f0 \hich\f0 inland freight or inland cartage\'94\loch\f0 ) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendm
\hich\af0\dbch\af31505\loch\f0 ent) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 \hich\f0  1990 (No. 16 of 1990), s1(a)(iii);  Section 1 (definition of \'93\loch\f0 
\hich\f0 inland insurance\'94\loch\f0 ) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s1(a)(iii).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 In this Regulation, unless the contrary intention appears\hich\f41 \endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\hich\af41\dbch\af31505\loch\f41 \hich\f41 the Act\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  means the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs103\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Customs Act 1951}{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 ;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 buying commission\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  means an amount paid by an importer of goods to an agent for the purpose of representing that importer abroad in the purchase of those goods;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 commercial or genuine invoice\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to imported goods, means an import invoice\hich\f41 \endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 prepared and issued by the vendor of goods exported to Papua New Guinea; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 showing\hich\f41 \endash 
\par }\pard\plain \ltrpar\s43\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
a true description of the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the country of origin of the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the quantity\hich\af41\dbch\af31505\loch\f41  and unit price of the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the terms of delivery and payment; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (v)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the actual price paid or payable for the goods by the importer, including\hich\f41 \endash 
\par }\pard\plain \ltrpar\s44\qj \fi-731\li3611\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin3611\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 details of any addition to, or deduction from, the price paid or payable; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 details of al\hich\af41\dbch\af31505\loch\f41 
l other costs covering overseas freight, overseas insurance, loading, handling and associated service charges incurred in respect of goods imported up to the port or place of importation into Papua New Guinea;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 computed value\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods, means \hich\af41\dbch\af31505\loch\f41 the value of the goods determined in accordance with Division 11.6;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 \hich\f0 Section 1 (definition of \'93\loch\f0 \hich\f0 Cost, Insurance and Freight (C.I.F.)\'94\loch\f0 ) inserted by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s1(a)(ii).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\loch\af41\dbch\af31505\hich\f41 \'93\hich\af41\dbch\af31505\loch\f41 \hich\f41 Cost, Insurance and Freight\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 \hich\f41  or \'93
\loch\f41 \hich\f41 C.I.F.\'94\loch\f41 
 means the value of imported goods at the F.O.B. level plus cost of overseas freight including airfreight, road, rail or postal parcel charges, overseas insurance, loading, handling and other associated service charg\hich\af41\dbch\af31505\loch\f41 
es paid or payable up to the port or place of importation into Papua New Guinea;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 customs value\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  means the value of imported goods for the purpose of levying }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs51\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 ad valorem}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  duties;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 deductive value\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods, means the value of the goods determine\hich\af41\dbch\af31505\loch\f41 d in accordance with Division 11.5;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 \hich\f0 Section 1 (definition of \'93\loch\f0 \hich\f0 F.O.B. charges\'94\loch\f0 ) repealed by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 \hich\f0  1990 (No. 16 of 1990), s1(a)(iii);  Section 1 (definition of \'93\loch\f0 \hich\f0 inland freight or inland cartage\'94\loch\f0 ) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Cu\hich\af0\dbch\af31505\loch\f0 stoms (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 \hich\f0  1990 (No. 16 of 1990), s1(a)(iii);  Section 1 (definition of \'93\loch\f0 \hich\f0 inland insurance\'94\loch\f0 ) repealed by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s1(a)(iii).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 goods of the same class or 
\hich\af41\dbch\af31505\loch\f41 \hich\f41 kind\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods being valued, means imported goods that\hich\f41 
\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 are within a group or range of imported goods produced by a particular industry or industry sector that includes identical goods and similar goods in relation to the goods being value\hich\af41\dbch\af31505\loch\f41 d; and

\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 for the purposes of\hich\f41 \endash 
\par }\pard\plain \ltrpar\s43\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Division 11.5, were produced in any country and exported from any country; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Division 11.6, were produced in and exported from the same country as the country in and from which the goods being valued were produced and exported;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 identical goods\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods being valued, means imported goods that\hich\f41 \endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 are the same in all \hich\af41\dbch\af31505\loch\f41 
respects, including physical characteristics, quality and reputation, as the goods being valued, except for minor differences in appearance that do not affect the value of the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 were produced in the same country as the country in which the goods being valued were produced; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 were produced by or on behalf of the person by or on behalf of whom the goods being valued were produced,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 but does not include imported goods where engi\hich\af41\dbch\af31505\loch\f41 
neering, development work, art work, design work, plans or sketches undertaken in Papua New Guinea were supplied, directly or indirectly, by the purchase of those imported goods free of charge or at a reduced cost for use in connection with the production
\hich\af41\dbch\af31505\loch\f41  \hich\af41\dbch\af31505\loch\f41 and sale for export of those imported goods;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 import\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41  means import into Papua New Guinea;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 overseas freight\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods, means any costs, charges and expenses of, or associated with, the transportation of the goods from the port of export to Pap
\hich\af41\dbch\af31505\loch\f41 ua New Guinea;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 overseas insurance\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
, in relation to goods, means any costs, charges and expenses of, or associated with, the insurance of the goods in respect of the transportation of the goods from the port of export to Papua New Guinea;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 1 (def\hich\af0\dbch\af31505\loch\f0 \hich\f0 inition of \'93\loch\f0 \hich\f0 price paid or payable\'94\loch\f0 
) replaced  by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s1(a)(iv).}}}{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 price paid or payable\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
, in relation to the sale of goods for export to Papua New Guinea, means the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor subject to any permissible addi
\hich\af41\dbch\af31505\loch\f41 t\hich\af41\dbch\af31505\loch\f41 ions or deductions;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 produce\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , includes growing, manufacturing, mining and processing of natural resources;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 purchaser\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods, means the purchaser in relation to the relevant transaction;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 relevant transaction\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods, means\hich\f41 \endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 
a contract of sale of the goods (not being a contract of sale that, in the opinion of a Collector, is a contract of sale on the domestic market of a country other than Papua New Guinea) entered into before the goods became subject to Customs control; 
\hich\af41\dbch\af31505\loch\f41 or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 if there were two or more such contracts, the later or latest of those contracts;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 similar goods\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods being valued, means imported goods that\hich\f41 \endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 closely resemble the goods being valued in respect of their component materials and \hich\af41\dbch\af31505\loch\f41 characteristics; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 are capable of performing the same functions as, and of being commercially interchangeable with, the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 were produced in the same country as the country in which the goods being valued were produced; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 were produced by or on behalf of the person by or on behalf of whom the goods being valued were produced,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Papua New Guinea wer
\hich\af41\dbch\af31505\loch\f41 e supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 sufficient information\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to the determinati\hich\af41\dbch\af31505\loch\f41 
on of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 transaction value\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 , in relation to goods, means the value of the goods determined in accordance\hich\af41\dbch\af31505\loch\f41  with Division 11.2;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 value for duty of goods\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  means the value\hich\f41 \endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 of goods imported into Papua New Guinea; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 determined in accordance with this Regulation,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 for the purpose of levying }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs51\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 ad valorem}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  duties under the }{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 
\cs103\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Customs Tariff Act 1990}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
 or under any other law for the time being in force;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 vendor\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 , in relation to goods, means the seller in respect of a relevant transaction;
\par }{\rtlch\fcs1 \ab\af41\afs24 \ltrch\fcs0 \cs45\b\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'93\loch\f41 \hich\f41 without penalty\'94}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  means that the importer shall not be subject to a fine or threat of fine mer\hich\af41\dbch\af31505\loch\f41 ely because he chose to exercise his right of appeal.

\par }\pard\plain \ltrpar\s232\qj \fi-691\li691\ri0\sa360\widctlpar\tx1440\wrapdefault\nooverflow\faroman\rin0\lin691\itap0 \rtlch\fcs1 \af41\afs22\alang1025 \ltrch\fcs0 \fs22\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \ai\af41 \ltrch\fcs0 \i\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Note\tab }{\rtlch\fcs1 \af41 \ltrch\fcs0 \insrsid16335493 \hich\af41\dbch\af31505\loch\f41 The }{\rtlch\fcs1 \ai\af41 \ltrch\fcs0 \cs103\i\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Customs Tariff Act}{\rtlch\fcs1 \af41 \ltrch\fcs0 \insrsid16335493 \hich\af41\dbch\af31505\loch\f41  (Chapter 101A) was repealed and replaced by the }{\rtlch\fcs1 \ai\af41 \ltrch\fcs0 \cs103\i\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Customs Tariff Act 1990}{\rtlch\fcs1 \af41 \ltrch\fcs0 \insrsid16335493 .
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Where, in relation to goods being valued, there are no identical goods or similar goods, but ther\hich\af41\dbch\af31505\loch\f41 
e are goods that would be identical goods or similar goods, as the case may be, if they were produced by or on behalf of the person by or on behalf of whom the goods being valued were produced, those goods shall be deemed to be identical goods or similar 
\hich\af41\dbch\af31505\loch\f41 g\hich\af41\dbch\af31505\loch\f41 oods, as the case may be.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 For the purposes of this Regulation, persons are related to each other if\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 each is an officer or director in some business of the other; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 they are legally recognized partners in business; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 one is the employer o\hich\af41\dbch\af31505\loch\f41 f the other; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 any other person directly or indirectly owns, holds or controls 5% or more of the outstanding voting stock or shares of both of them; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 e}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 one directly or indirectly controls or is controlled by the other; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 f}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 each is directly or i\hich\af41\dbch\af31505\loch\f41 ndirectly controlled by any other person; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 g}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 they directly or indirectly control any other person; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 h}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 they are individuals connected by blood relationship, marriage or adoption; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 i}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 they are persons who are associated in business in that one is \hich\af41\dbch\af31505\loch\f41 
the sole agent, sole distributor or sole concessionaire, however described, of the other and they are otherwise related under anyone or more of the foregoing paragraphs of this subsection.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (4)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Section 1(4) replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s1(b).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  }{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 1(4) replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s1(b).}}}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 In determining Customs value for the purposes of this Regulation,\hich\af41\dbch\af31505\loch\f41  the following charges shall not be included:
\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 subject to Subsection (5), charges for interest in respect of a financing arrangement entered into in writing; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 any amount paid or payable as a buying commission.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (5)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Section 1(5) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Custo\hich\af0\dbch\af31505\loch\f0 ms (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s1(c).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 1(5) amended by }{
\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s1(c).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Charges for interest under Subsection (4)(a)\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 shall not exceed the level for such transactions prevailing\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
in the country of export; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 in the country where, and at the time when, the finance was provided; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 shall be distinguished from the price actually paid or payable for the goods.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs84\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 P\hich\af41\dbch\af31505\loch\f41 ART II. \hich\f41 \endash \loch\f41  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 DETERMINATION OF VALUE FOR DUTY.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs48\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 1.}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par \hich\af41\dbch\af31505\loch\f41 General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 2.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Valuation generally.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 For the purposes of this Part\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 declared value shall be accurate, fair and based on true facts; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 arbitrary or fictitious Customs values shall not be applied; \hich\af41\dbch\af31505\loch\f41 and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 value shall, so far as practicable, be based on, and be consistent with, commercial practices and realities; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 transaction value shall, as far as practicable, be the basis for the valuation of goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 e}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 valuation procedures followed to a\hich\af41\dbch\af31505\loch\f41 scertain an appropriate value shall not be used to combat dumping.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 3.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Order of consideration of methods of valuation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Subject to the provisions of this section, the value for duty of goods shall be determined on the basis of the transaction value of goods ascertained in accordance with Division 2.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Where the value for duty of goods is not determined in accordance with \hich\af41\dbch\af31505\loch\f41 Subsection (1), it shall be determined on the basis of the first of the values\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 specified in Subsection (3); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 considered in the order specified in that subsection; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 that can be determined in respect of the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 that can be the basis for determining the value for duty.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purposes of Subsection (2)(a), the values are\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the transaction value of identical goods that meets the requirements specified in Division 3; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the transaction value of similar \hich\af41\dbch\af31505\loch\f41 goods that meets the requirements specified in Division 4; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the deductive value of the goods under Division 5; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the computed value of the goods under Division 6.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Where the value for duty of goods is not determined under Subsection (2), th\hich\af41\dbch\af31505\loch\f41 e value for duty shall be determined under Division 7.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (5) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Notwithstanding Subsection (2), on the written request of the importer of any goods being valued made prior to the commencement of the valuation of those goods, the order of consideration of the va
\hich\af41\dbch\af31505\loch\f41 lues referred to in Subsection (3)(c) and (d) shall be reversed.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs48\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 2.}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par \hich\af41\dbch\af31505\loch\f41 Transaction Value.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 4.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Determination of transaction value.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 The transaction value of goods shall be determined\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 by ascertaining the price paid or payable for the goods when the \hich\af41\dbch\af31505\loch\f41 goods are sold for export to Papua New Guinea; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 by adjusting the price paid or payable in accordance with Section 6.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 5.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Transaction value as primary basis of appraisal.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 5 replaced  by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s2.}}}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Subject to Subsection (4), the value for duty of goods is the transaction value of the goods when the goods are sold for export to Papua New Guinea and the price paid or payable for the goods can be determined and if\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 th\hich\af41\dbch\af31505\loch\f41 ere are no restriction respecting the disposition or use of the goods by the purchaser thereof, other than restrictions that\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
are imposed by law; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 limit the geographical area in which the goods may be resold; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 do not substantially affect the value of the goods; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the sale of the goods by the vendor to the purchaser or the price paid or payable for the goods is not subject to some condition or consideration, with respect to the goods, in respect of which a 
\hich\af41\dbch\af31505\loch\f41 value cannot be determined; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
where any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof is to accrue, directly or indirectly, to the vendor the price paid or payable for the goods includes the valu\hich\af41\dbch\af31505\loch\f41 
e of that part of the proceeds or such price is adjusted in accordance with Section 6(1)(a), (v); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the purchaser and the vendor\hich\af41\dbch\af31505\loch\f41 
 of the goods are not related to each other at the time the goods are sold for export or where the purchaser and the vendor are related to each other at that time\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
their relationship did not influence the price paid or payable for the goods; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 th\hich\af41\dbch\af31505\loch\f41 e importer of the goods demonstrates that the transaction value of the goods meets the requirement specified in Subsection (3).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purpose of Subsection (1)(d), where\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the purchaser and the vendor of the goods being valued are related to each \hich\af41\dbch\af31505\loch\f41 other at the time the goods are sold for export; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the officer who is determining the value of the goods has grounds to believe that the requirements specified in Subparagraph (1) of that subsection is not met,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the officer shall\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 c
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 inform the impor\hich\af41\dbch\af31505\loch\f41 ter of the goods of such grounds; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 on the written request of the importer, give written notice of such grounds.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purposes of Subsection (1)(d)(ii), the transaction value of goods being valued shall, taking into consideration any relevant \hich\af41\dbch\af31505\loch\f41 
factors including, without limiting the generality of the foregoing, the factors and differences specified in Subsection (5), closely approximate one of the values\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 specified in Subsection (4) in respect of identical goods or similar goods exported at \hich\af41\dbch\af31505\loch\f41 the same or substantially the same time as the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 that is the value for duty of the goods to which it relates.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
The values referred to in Subsection (3) are\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the transaction value of identical goods or similar goods in a sal\hich\af41\dbch\af31505\loch\f41 
e of those goods for export to Papua New Guinea between a vendor and a purchaser who are not related to each other at the time of the sale; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the deductive value of identical goods or similar goods; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the computed value of identical goods or simi\hich\af41\dbch\af31505\loch\f41 lar goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (5) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purposes of Subsection (3)\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the factors referred to are\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the nature of the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the nature of the industry that produces the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the season in which goods being valued are imp\hich\af41\dbch\af31505\loch\f41 orted; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 whether a difference in values is commercially significant; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the differences referred to are any differences in respect of the sales being compared, determined on the basis of sufficient information and relating to\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the trade levels at which the sales take place; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the quantity levels of the sales; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 any of the amounts referred to in Section 6; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the costs, charges or expenses that\hich\f41 \endash 
\par }\pard\plain \ltrpar\s114\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 are incurred by a vendor when he sells to a purchaser to whom he is not related; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 are not incurred by a vendor when he sells to a purchaser to whom he is related.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (6) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Where there is not sufficient information to determine any of the amounts required\hich\af41\dbch\af31505\loch\f41 
 to be added to the price paid or payable in respect of any goods being valued, the value for duty of those goods shall not be determined under this division.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 6.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Adjustment of price paid or payable.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 6 replaced  by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Am\hich\af0\dbch\af31505\loch\f0 endment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
 1990 (No. 16 of 1990), s3.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 The price paid or payable in the sale of goods for export to Papua New Guinea shall be adjusted\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 by adding thereto amounts, to the extent that each such amount is not already included in the price paid or payable for the goods, determined on the basis of sufficient information and equal to\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
commission and brokerage incurred by the purchaser in res\hich\af41\dbch\af31505\loch\f41 pect of the goods, (excluding buying commission); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 packing costs and charges incurred by the purchaser in respect of the goods, including\hich\f41 \endash 
\par }\pard\plain \ltrpar\s114\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost of cartons, cases and other containers and coverings that are treated for Customs purposes as be\hich\af41\dbch\af31505\loch\f41 ing part of the imported goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 all expenses of packing incidental to placing the goods in the condition in which they are shipped to Papua New Guinea; and
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the value of any goods and services\hich\f41 \endash 
\par }\pard\plain \ltrpar\s114\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 specified in Subsection (2); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 determin\hich\af41\dbch\af31505\loch\f41 ed in the manner specified in Subsection (4); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (C)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 that are supplied, directly, or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (D)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles; and
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
royalties and licence fees, to the extent that such royalties and fees are not included in the price paid or payable, includ\hich\af41\dbch\af31505\loch\f41 
ing payments for patents, trademarks and copyrights, in respect of the goods being valued, that the purchaser of the goods must pay, either directly or indirectly, as a condition of the sale of the goods being valued, but excluding charges for the right t
\hich\af41\dbch\af31505\loch\f41 o\hich\af41\dbch\af31505\loch\f41  reproduce the goods in Papua New Guinea; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (v)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the value of any part of the proceeds of any subsequent resale, disposal or use of goods by the purchaser thereof that accrues or is to accrue, directly or indirectly, to the vendor; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (vi)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost of tr\hich\af41\dbch\af31505\loch\f41 
ansportation, loading and unloading, and handling charges, including all other charges and expenses associated with inland transportation and the amount (if any) of inland insurance premium, paid or payable, or ordinarily paid or payable, for placing the 
\hich\af41\dbch\af31505\loch\f41 g\hich\af41\dbch\af31505\loch\f41 oods free on board at the port of export; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (vii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost of overseas freight, overseas insurance, loading and unloading and handling charges, including other charges and expenses associated with overseas freight and any amount of overseas insurance pre
\hich\af41\dbch\af31505\loch\f41 mium in respect of goods shipped from the port of export to the port or place of importation in Papua New Guinea; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 by deducting therefrom amounts, to the extent that each such amount is included in the price paid or payable for the goods, equal to a\hich\af41\dbch\af31505\loch\f41 
ny of the costs, charges or expenses specified in Subsection (3), if such costs, charges or expenses are identified separately from the price paid or payable for the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 by disregarding any rebate of, or other decrease in, the price paid or paya\hich\af41\dbch\af31505\loch\f41 
ble for the goods, if such rebate or decrease is effected after the goods are imported.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
The goods and services referred to in Subsection (1)(a)(iii)(A) are\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 materials, components, parts and other goods incorporated in the imported goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 to\hich\af41\dbch\af31505\loch\f41 ols, dies, moulds and other goods used in the production of the imported goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 materials consumed in the production of the imported goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 engineering, development work, art work, design work, plans and sketches undertaken elsewhere than i\hich\af41\dbch\af31505\loch\f41 
n Papua New Guinea and necessary for the production of the imported goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
The costs, charges and expenses referred to in Subsection (1)(b) are\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 any reasonable cost, charge or construction, erection, assembly or maintenance of, or technical assista\hich\af41\dbch\af31505\loch\f41 nce provided in respect of, the goods after the goods are imported; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
any reasonable cost, charge or expense that is incurred in respect of the inland transportation or insurance of the goods after importation into Papua New Guinea, and any reasonabl\hich\af41\dbch\af31505\loch\f41 
e cost, charge or expense associated therewith; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 any duties and taxes paid or payable by reason of the importation of the goods into Papua New Guinea, \hich\af41\dbch\af31505\loch\f41 
including, without limiting the generality of the foregoing, any duties and taxes levied on the goods under any law relating to Customs.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purposes of Subsection (1)(a)(iii)(B)\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the value of any goods, referred to in Subsection (2)(a) to (c) \hich\af41\dbch\af31505\loch\f41 
that are supplied, directly or indirectly, by the purchaser of the imported goods referred to in those paragraphs shall be determined, in relation to the goods that are supplied\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
by ascertaining\hich\f41 \endash 
\par }\pard\plain \ltrpar\s114\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost incurred by the purchaser to acquire or lea\hich\af41\dbch\af31505\loch\f41 
se the goods if the goods are acquired or leased from a person who is not related to the purchaser at the time of the time of the acquisition of lease; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost incurred by the person from whom the purchaser acquires or leases the goods, if that per\hich\af41\dbch\af31505\loch\f41 son\hich\f41 \endash 
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (I)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 does not produce the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (II)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 acquired or lease the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (III)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 is related to the purchaser at the time the purchaser acquired or leased the goods; and
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
by adding thereto\hich\f41 \endash 
\par }\pard\plain \ltrpar\s114\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost of transporting the goods to the place where t\hich\af41\dbch\af31505\loch\f41 hey are used in the production of the imported goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the value added to the goods by any repairs or modifications made after their acquisition, lease or production, as the case may be; and
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
by deducting therefrom an amount to account for any use made of the goods after their acquisition, lease or production, as the case may be, and before their use in the production of the imported goods; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the value of any work, plans of sketches refer\hich\af41\dbch\af31505\loch\f41 
red to in Subsection (2)(d) that are supplied, directly or indirectly, by the purchaser of the imported goods referred to in that paragraph shall be determined by ascertaining in relation to the work, plans or sketches\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the cost incurred by the purchas\hich\af41\dbch\af31505\loch\f41 er to acquire or lease the work, plans or sketches, as the case may be, if such work, plans, or sketches\hich\f41 \endash 
\par }\pard\plain \ltrpar\s114\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 are not available generally to the public; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 are acquired or leased from a person who is not related to the purchaser at the time of the acq\hich\af41\dbch\af31505\loch\f41 uisition or lease; or
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the cost incurred by the person from whom the purchaser acquires the work, plans or sketches if\hich\f41 \endash 
\par }\pard\plain \ltrpar\s114\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 that person acquired or leased the work, plans or sketches; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 that person does not produce the work, plans sketches; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (\hich\af41\dbch\af31505\loch\f41 C)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 that person is related to the purchaser at the time the purchaser acquired or leased the work, plans or sketches; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (D)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the work, plans or sketches are not available generally to the public; or
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the cost to the public of obtaining copies of the w\hich\af41\dbch\af31505\loch\f41 ork, plans or sketches, if such work, plans or sketches are available generally to the public; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost to produce the work, plans or sketches if such work, plans or sketches are produced by the purchaser or by a person related to the purchaser at \hich\af41\dbch\af31505\loch\f41 the time of production.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs48\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 3.}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par \hich\af41\dbch\af31505\loch\f41 Identical Goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 7.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Transaction value of identical goods as value for duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Subject to the provisions of this Division, where the value for duty of goods is not determined under Division 2, the value for duty of the goods is, if it can be determined, the transaction value of identical goods, in a sale of those goods for export to
\hich\af41\dbch\af31505\loch\f41  \hich\af41\dbch\af31505\loch\f41 Papua New Guinea, if\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 that transaction value is the value for duty of the identical goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the identical goods were exported at the same or substantially the same time as the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the identical goods were sold\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
to a p\hich\af41\dbch\af31505\loch\f41 urchaser at the same or substantially the same trade levels as the purchaser of the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 in the same or substantially the same quantities as the goods being valued.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Where
\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 identical goods were not sold under the conditions specified in Subsection (1)(c); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the value for duty of goods being valued cannot be determined under that subsection, there shall be substituted for Subsection (1)(c) in the application of that subs
\hich\af41\dbch\af31505\loch\f41 ection identical goods sold\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
to a purchaser at the same or substantially the same trade level as the purchaser of the goods being valued but in quantities different from the quantities in which those goods were sold; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 to a purchaser at a trade l\hich\af41\dbch\af31505\loch\f41 
evel different from that of the purchaser of the goods being valued but in the same or substantially the same quantities as the quantities in which the goods were sold; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 to a purchaser at a trade level different from that of the purchaser of the go\hich\af41\dbch\af31505\loch\f41 ods being valued and in quantities different from the quantities in which those goods were sold.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 8.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Adjustment of transaction value of identical goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 For the purposes of determining the value for duty of goods being valued under Section 7, the transactio\hich\af41\dbch\af31505\loch\f41 
n value of identical goods shall be adjusted by adding thereto or deducting therefrom, as the case may be, amounts to account for\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 8(a) replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s4.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
commercially significant differences, that are attributable to differences in distances and means of transport, between\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the cost, charges and expenses referred to in Section 6(1)(a)(vi) and (vii) in respect of the identical goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 those costs\hich\af41\dbch\af31505\loch\f41 , charges and expenses in respect of the goods being valued;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 where the transaction value is in respect of identical goods sold under Section 7(2), differences in the trade levels of the purchasers of the identical goods and the goods being valued or th
\hich\af41\dbch\af31505\loch\f41 e quantities in which the identical goods and the goods being valued were sold, or both, as the case may be.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 9.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Selection of lowest transaction value of identical goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Where in relation to goods being valued\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 9(a) replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s5.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
there are two or more transaction values of identical goods that meet all the requirements specified in Section 7 and 8;
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 there is no such transaction value but there are two\hich\af41\dbch\af31505\loch\f41 
 or more transaction values of identical goods sold under the conditions described in Section 7(2)(b)(i) to (iii) that meet all the requirements specified in this Division that are applicable by virtue of Section 7(2), the value for duty of the goods bein
\hich\af41\dbch\af31505\loch\f41 g\hich\af41\dbch\af31505\loch\f41  valued shall be determined on the basis of the lowest such transaction value.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 10.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Effect of absence of sufficient information.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Where there is not sufficient information to determine any amount referred to in Section 8 or the adjustment thereof in relation
\hich\af41\dbch\af31505\loch\f41  to the transaction value of identical goods, the value for duty of the goods being valued shall not be determined under this Division.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs48\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 4.}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par \hich\af41\dbch\af31505\loch\f41 Similar Goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 11.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Transaction value of similar goods as value for duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Subject to Subsection (2) of this section and Sections 7(2), 8, 9 and 10, where the value for duty of goods is not determined under Division 2 or 3, the value for duty of the goods is, if it can be determined, the transaction value of similar goods in a s
\hich\af41\dbch\af31505\loch\f41 a\hich\af41\dbch\af31505\loch\f41 le of those goods for export to Papua New Guinea, if\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 that transaction value is the value for duty of the similar goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the similar goods were exported at the same or substantially the same time as the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the similar goods were sold\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
to a purchaser at the same or substantially the same trade level as the purchaser of the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 in the same or substantially the same quantities as the goods being valued.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Division 3, other than Se\hich\af41\dbch\af31505\loch\f41 \hich\f41 ction 7(1), applies to and in relation to this Division in respect of similar goods and wherever in that Division the expression \'93\loch\f41 \hich\f41 identical goods\'94\loch\f41 
\hich\f41  is referred to there shall be substituted therefor in this Division the expression \'93\loch\f41 \hich\f41 similar goods\'94.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs48\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division \hich\af41\dbch\af31505\loch\f41 5.}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 

\par \hich\af41\dbch\af31505\loch\f41 Deductive Value.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 12.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Deductive value as value for duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Subject to Section 15 and Section 3(5), where the value for duty of goods is not determined under Divisions 2 to 4, the value for duty of the goods is, if it can be determined, the deductive va\hich\af41\dbch\af31505\loch\f41 lue of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
The deductive value of goods being valued is\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 where the goods being valued, identical goods or similar goods are sold\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
in Papua New Guinea in the condition in which they were imported; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 at the same or substantially the\hich\af41\dbch\af31505\loch\f41  same time as the time of importation of the goods being valued,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the price per unit\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
determined in accordance with Section 13; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 adjusted in accordance with Section 14,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 at which the greatest number of units of the goods being valued, identical\hich\af41\dbch\af31505\loch\f41  goods or similar goods are so sold; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 where the goods being valued, identical goods or similar goods are sold\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
in Papua New Guinea in the condition in which they were imported; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 before the expiration of 180 days after the importation of the goods being valued,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the price per unit\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
determined in accordance with Section 13; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 adjusted in accordance with Section 14;
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 at which the greatest number of units of the goods being\hich\af41\dbch\af31505\loch\f41 
 valued, identical goods, or similar goods are so sold at the earliest date after the time of importation of the goods being valued; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 c
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 where the goods being valued, identical goods or similar goods, after being assembled, packaged or further processed in Papua New Guinea, are sold\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
in Papua New Guinea; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 before the expiration of 180 days after the time of importation; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the importer of the goods being valued requests that this paragraph be applied in the determination of the value for duty of those goods,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the price per unit\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
determined in accordance with Section 13; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (v)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 adjusted in accordance with Section 14,
\par }\pard\plain \ltrpar\s75\qj \li2977\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2977\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 at\hich\af41\dbch\af31505\loch\f41  which the greatest number of units of the goods being valued are so sold.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 13.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Determination of price per unit.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purposes of Section 12(2), the price per unit, in respect of goods being valued, identical goods or similar goods, shall be determined b\hich\af41\dbch\af31505\loch\f41 
y ascertaining the unit price, in respect of sales of the goods at the first trade level after importation, at which the greatest number of units of the goods is sold if\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the goods are sold to persons who, at the time of the sale, are not related to th\hich\af41\dbch\af31505\loch\f41 e persons from whom the goods are bought; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the goods are sold to persons who have not supplied, directly or indirectly, free of charge or at a reduced cost for use in connection with the production and sale for export of the goods, any of the goods \hich\af41\dbch\af31505\loch\f41 
or services referred to in Section 6(1)(a)(iii); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
in the opinion of the Commissioner General or any person authorized by him, a sufficient number of such sales have been made to permit a determination of the price per unit of the goods.
\par }\pard\plain \ltrpar\s232\qj \fi-691\li691\ri0\sa240\widctlpar\tx1440\wrapdefault\nooverflow\faroman\rin0\lin691\itap0 \rtlch\fcs1 \af41\afs22\alang1025 \ltrch\fcs0 \fs22\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \ai\af41 \ltrch\fcs0 \i\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Note\tab }{\rtlch\fcs1 \af41 \ltrch\fcs0 \insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Section\hich\af41\dbch\af31505\loch\f41  2 of the }{\rtlch\fcs1 \ai\af41 
\ltrch\fcs0 \cs51\i\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Commissioner General of Inland Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af41 \ltrch\fcs0 \insrsid16335493 \hich\af41\dbch\af31505\loch\f41 \hich\f41 
 1993 (No. 1 of 1993) provides that \'93\loch\f41 Comptroller}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'94}{\rtlch\fcs1 \af41 \ltrch\fcs0 \insrsid16335493 \hich\af41\dbch\af31505\loch\f41 \hich\f41 
 shall be read as \'93\loch\f41 Commissioner General}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\insrsid16335493 \loch\af41\dbch\af31505\hich\f41 \'94}{\rtlch\fcs1 \af41 \ltrch\fcs0 \insrsid16335493 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 14.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Adjustment of price per unit.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Section 14(1) replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s6.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  }{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 14(1) replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s6.}}}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purpose of Section 12(2), the price per unit, in respect of goods being valued, identical goods or similar goods, shall be adjusted by deducting therefrom an amount equal to the aggregate of\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 an amount, determined in the manner specified in Sub\hich\af41\dbch\af31505\loch\f41 section (2) equal to\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the amount of commission generally earned on a unit basis; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the amount for profit and general expenses, including all costs of marketing the goods, considered together as a whole, that is generally reflected on a unit basis,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 in connection with sales in Papua New Guinea of goods of the same class or kind as those goods; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the costs, charges and expenses, to the extent that such costs, charges and expenses are not deducted in respect of general expenses under Paragraph (\hich\af41\dbch\af31505\loch\f41 a)\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
in respect of the transportation and insurance of the goods within Papua New Guinea; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 associated with such transportation and insurance and generally incurred in connection with sales in Papua New Guinea of the goods being valued, identical goods or similar goods; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 c
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 any duties and taxes paid or payable by reason of the importation of \hich\af41\dbch\af31505\loch\f41 the goods into Papua New Guinea; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 d}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
where Section 12(2)(c) applies, the amount of the value added to the goods that is attributable to the assembly, packaging or further processing in Papua New Guinea of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purposes of Section 14(1\hich\af41\dbch\af31505\loch\f41 )(a), an amount equal to the amount of commission or the amount for profit and general expenses referred to in that paragraph in respect of the valuing of imported goods, shall\hich\f41 
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 be calculated on a percentage basis; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 be determined from sufficient\hich\af41\dbch\af31505\loch\f41  information that is\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
prepared in a manner consistent with generally accepted accounting principles; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 subject to Subsection (3), is supplied by, or on behalf of, the importer of the goods being valued.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Where the amount determined from suffi\hich\af41\dbch\af31505\loch\f41 
cient information supplied by, or on behalf of, an importer pursuant to Subsection (2) is not consistent with the amount generally earned or reflected in connection with sales in Papua New Guinea by importers who deal with vendors in a manner consistent w
\hich\af41\dbch\af31505\loch\f41 i\hich\af41\dbch\af31505\loch\f41 th that of persons who are not related to each other, the sufficient information shall be based on an examination of sales in Papua New Guinea\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 of the narrowest group or range of goods of the same class or kind and of the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 by\hich\af41\dbch\af31505\loch\f41  importers dealing with vendors in a manner consistent with that of persons who are not related to each other; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 from which sufficient information can be obtained.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 15.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Rejection of deductive value.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 15 replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s7.}}}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Where there is not sufficient information to determine any amount referred to in Section 14(1)(d), in respect of any goods being valued, the value for duty of the goods shall not\hich\af41\dbch\af31505\loch\f41  be determined under Section 12(2)(c).

\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs48\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 6.}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par \hich\af41\dbch\af31505\loch\f41 Computed Value.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 16.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Computed value as value for duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 16 replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s8.}}}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Subject to Section 3(5), where the value for du\hich\af41\dbch\af31505\loch\f41 
ty of goods is not determined under Divisions 2 to 5, the value for duty of the goods is the computed value of the goods if it can be determined.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 17.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Determination of computed value.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 17 replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulat\hich\af0\dbch\af31505\loch\f0 ion}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
 1990 (No. 16 of 1990), s9.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 The computed value of goods being valued is the aggregate of amounts equal to\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the costs, charges and expenses incurred in respect of, or the value of\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
materials employed in producing the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the production or other processing, determined in the manner specified in Subsection (2) including, without limiting the generality of the foregoing;\hich\f41 \endash 
\par }\pard\plain \ltrpar\s114\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (A)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the costs, charges and expenses referred to in Section 6(1)(a)(ii); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs115\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (B)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the value of any of the g\hich\af41\dbch\af31505\loch\f41 
oods and services referred to in Section (6)(1)(a)(iii), determined and apportioned to the goods being valued as referred to in that section, whether or not such goods and services have been supplied free of charge or at a reduced cost; and
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
the costs\hich\af41\dbch\af31505\loch\f41 
, charges and expenses incurred by the producer in respect of engineering, development work, art work, design work, plans or sketches, undertaken in Papua New Guinea, that were supplied, directly or indirectly, by the purchaser of the goods being valued f
\hich\af41\dbch\af31505\loch\f41 o\hich\af41\dbch\af31505\loch\f41 r use in connection with the production and sale for export of those goods, apportioned to the goods being valued as referred to in Section 6(1)(a)(iii); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (iv)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost of transportation, loading and unloading, and handling charges, including all other \hich\af41\dbch\af31505\loch\f41 
charges and expenses associated with inland-transportation and any amount of inland insurance premium ordinarily payable, for placing the goods free on board at the port of export; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (v)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the cost of overseas freight, overseas insurance, loading and unloa\hich\af41\dbch\af31505\loch\f41 
ding, and handling charges, including other charges and expenses associated with overseas freight and any amount of overseas insurance premium ordinarily payable in respect of goods exported to the port or place of importation in Papua New Guinea; and

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the amount, determined in the manner specified in Section (4), for profit and general expenses considered together as a whole, that is\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
generally reflected in sales for export to Papua New Guinea of goods of the same class or kind as the goods being va\hich\af41\dbch\af31505\loch\f41 lued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 made by producers who sell to purchasers in Papua New Guinea where such purchasers are not related to the producers from whom they purchase the goods at the time the goods are sold to those purchasers.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purpose of Subsection (1)(a), the costs, charges and expenses, of the value, referred to in that subsection in respect of goods being valued shall be determined on the basis of accounts or information\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 specified in Subsection (3); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 suppl\hich\af41\dbch\af31505\loch\f41 ied by or on behalf of the producer of the goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 prepared in a manner consistent with generally accepted accounting principles of the country of production of the goods being valued.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
The accounts of information referred to in Subsection (2) ar\hich\af41\dbch\af31505\loch\f41 e\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the commercial accounts of the producer of the goods being valued; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 other sufficient information relating to the production of the goods being valued.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purposes of Subsection (1)(b), the amount for profit and general expenses referr\hich\af41\dbch\af31505\loch\f41 ed to in that paragraph in respect or goods being valued shall\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 be calculated on a percentage basis; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 be determined from sufficient information that\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
is prepared in a manner consistent with generally accepted accounting principles of the cou\hich\af41\dbch\af31505\loch\f41 ntry of production of the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 subject to Subsection (5), is supplied by or on behalf of the producer of the goods being valued.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (5) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Where the amount determined from sufficient information supplied by or on behalf of a producer purs\hich\af41\dbch\af31505\loch\f41 
uant to Subsection (4)(b)(iii) is not consistent with the amount generally reflected in sales for export to Papua New Guinea by producers of goods of the same class or kind who deal with importers in a manner consistent with that of persons who are not re
\hich\af41\dbch\af31505\loch\f41 l\hich\af41\dbch\af31505\loch\f41 ated, the sufficient information shall be based on an examination of sales for export to Papua New Guinea\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 of the narrowest group or range of goods of the same class or kind, and of the goods being valued; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 by producers dealing with importers in manner consistent with that of persons who are not related; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 c}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 from which sufficient information can be obtained.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 18.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 \hich\f41 For the purposes of this Division \'93\loch\f41 \hich\f41 general expenses\'94\loch\f41  means the direct and indi
\hich\af41\dbch\af31505\loch\f41 rect costs, charges and expenses of producing and selling goods for export, other than the costs, charges and expenses referred to in Section 17(1)(a).
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af41\afs26\alang1025 \ltrch\fcs0 \b\i\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs48\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Division 7.}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par \hich\af41\dbch\af31505\loch\f41 Fallback Value.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 19.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Determination of value under the fallback method.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Where the value for du\hich\af41\dbch\af31505\loch\f41 
ty of goods is not determined under Divisions 2 to 6, it shall be determined on the basis of\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 
a value derived from the method, from among the methods of valuation specified in Divisions 2 to 6, that, when applied in a flexible manner to the extent necessary to arrive at a value for duty of the goods, conforms closer to the requirements with respec
\hich\af41\dbch\af31505\loch\f41 t\hich\af41\dbch\af31505\loch\f41  to that method than any other method so applied; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 information available in Papua New Guinea.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\caps\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs84\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 PART III. \hich\f41 \endash \loch\f41  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 MISCELLANEOUS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 20.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Provisional clearance of imported goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Where it becomes necessary to delay the final determination of the Customs value of\hich\af41\dbch\af31505\loch\f41 
 imported goods, the Collector may permit the importer to clear the goods provisionally under Customs security in accordance with Section 13 of the Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 21.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Collector may satisfy himself as to the truth or accuracy of statements, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Where there is any do\hich\af41\dbch\af31505\loch\f41 
ubt as to the truth or accuracy of any statement, document or declaration produced to Customs for determination of the value for duty of imported goods, the Collector shall make such enquiries as, in the opinion of the Collector, are necessary to satisfy 
\hich\af41\dbch\af31505\loch\f41 t\hich\af41\dbch\af31505\loch\f41 he Collector that the elements of value declared or presented to the Customs administration in connection with the determination of the value of those goods are complete and correct.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 22.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Period of retention of import documents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 An importer of goods shall, \hich\af41\dbch\af31505\loch\f41 
for a period of three years commencing on the date when goods are cleared through Customs for consumption or use in Papua New Guinea\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 retain in his possession all documents that evidence\hich\f41 \endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (i)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
particulars that are relevant for determining the value for \hich\af41\dbch\af31505\loch\f41 duty of those goods; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs111\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (ii)\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the price paid or payable by the importer for those goods; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 b
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 produce such documents to the Collector if requested so to do.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 23.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Supply of information to importer.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Subject to Subsection (2), where an importer of goods, in writing, so requests, the Collector shall, in writing, inform that importer of the manner in which the value for duty of the goods was determined.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Section 23(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem \hich\af0\dbch\af31505\loch\f0 Duties) (Amendment) Regulation}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s10.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41  }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 23(2) amended by }{
\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1990 (No. 16 of 1990), s10.}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Notwithstanding Subsection (1), information that\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 is by its nature confidential; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 has been supplied, under confidential cover, by a Government, department of government or person,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 for the purpose of determi\hich\af41\dbch\af31505\loch\f41 
ning the value for duty of the goods, shall not be disclosed except, and to the extent necessary, for the purposes of any legal proceedings arising out of the determination.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 24.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Conversion of currencies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Section 24(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1993 (No. 13 of 1993), s(a).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  }{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 24(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1993 (No. 13 of 1993), s(a).}}}{\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Where, under any provision of this Regulation an amount that is req\hich\af41\dbch\af31505\loch\f41 
uired to be taken into account for the purpose of determining the value for duty of goods is not an amount that is expressed in Papua New Guinea currency, the amount to be taken into account is the equivalent of that amount in Papua New Guinea currency, a
\hich\af41\dbch\af31505\loch\f41 s\hich\af41\dbch\af31505\loch\f41 certained according to a fair rate of exchange at the date when an entry for the goods is lodged.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
For the purposes of this section, where, for the purpose of avoiding doubt, the Commissioner General thinks it desirable so to do, the Commissioner Genera\hich\af41\dbch\af31505\loch\f41 
l may, by notice in the National Gazette, specify a rate of exchange that shall be deemed to be, or to have been, a fair rate of exchange in relation to any currency\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 on a date, or during a period preceding the date of publication of the notice; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 from the date of publication of the notice, or an earlier date specified in the notice, until the revocation of the notice.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (3)}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 
Section 24(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0  1993 (No. 13 of 1993), s(b).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41  }{
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs18\fs24\lang3081\langfe2057\super\langfenp2057\insrsid16335493 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid16335493 \chftn \tab }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Section 24(3) am\hich\af0\dbch\af31505\loch\f0 ended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 \hich\af0\dbch\af31505\loch\f0 Customs (Ad Valorem Duties) (Amendment) Regulation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid16335493 
\hich\af0\dbch\af31505\loch\f0  1993 (No. 13 of 1993), s(b).}}}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
The rate of exchange specified in relation to any currency under Subsection (2) is, in relation to the value for duty of any goods imported on the date or during the p\hich\af41\dbch\af31505\loch\f41 
eriod to which the rate so specified applies, the rate of exchange that shall be applied for the purpose of Subsection (1) in respect of the currency specified in the notice.
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 In any case in which\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 the rate of exchange to be applied is not ascertain\hich\af41\dbch\af31505\loch\f41 ed under Subsection (3); and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 doubt exists as to that rate,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 the Commissioner General may specify a fair rate of exchange to be applied for the purposes of the particular case.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 25.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Appeal.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
An importer who is aggrieved by a decision taken by the Collector in relation to a determination of value under Part II may, not later than 12 months after such decision, appeal, without penalty, to the Commissioner General.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
The Commissioner General ma\hich\af41\dbch\af31505\loch\f41 y\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 after giving the appellant an opportunity to be heard in person, if the appellant so desires; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 after making such further inquiry as the Commissioner General considers necessary,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 affirm, alter, or revoke, the decision appealed against, as the \hich\af41\dbch\af31505\loch\f41 Commissioner General thinks fit.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (3) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
A decision of the Commissioner General under Subsection (2)\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 shall be communicated, in writing, to the appellant; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 shall specify the reasons for the decision.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (4) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
An appellant may appeal against a decision of the Commissioner General to the National Court.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af41\afs26\alang1025 \ltrch\fcs0 \b\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs102\caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 26.\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \caps\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 Review.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (1) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
At any time, not later than 12 months after the making of a determination of value for duty of goods or other decision by an officer under Part II\hich\af41\dbch\af31505\loch\f41 
, the Commissioner General may review the determination of value or other decision and may\hich\f41 \endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 affirm, alter or revoke, the determination of value or other decision; and
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 where the determination of value or other decision is revoked may make any other \hich\af41\dbch\af31505\loch\f41 
determination of value or any other decision that is required to be made for the purpose of determining the value for duty of the goods in accordance with Part II.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs113\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (2) }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Where, by reason that the Commissioner General, under Section 25(3), has altered or revo\hich\af41\dbch\af31505\loch\f41 
ked a determination of value or other decision of an officer or has made a determination of value or other decision that is required to be made by reason of the revocation of a determination of value or other decision of an officer\hich\f41 \endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 a
}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 an amount of duty t\hich\af41\dbch\af31505\loch\f41 hat was paid is less than the amount that should have been paid; or
\par }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 (}{\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \cs82\i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\hich\af41\dbch\af31505\loch\f41 b}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs82\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 )\tab }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 an amount of duty that was refunded is greater than the amount that should have been refunded,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Section 102 of the Act applies in relation to any demand by a Collector for the payment o\hich\af41\dbch\af31505\loch\f41 
f the amount of duty so short-paid or so erroneously refunded, as the case may be.
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \sect }\sectd \ltrsect\binfsxn2\binsxn2\linex0\headery1000\footery1000\endnhere\sectdefaultcl\sftnbj {\headerl \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow
\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\pard\plain \ltrpar\s59\qj \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \cell }\pard \ltrpar\s59\qc \li0\ri0\widctlpar\intbl
\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Customs (Ad Valorem Duties) Regulation }{\rtlch\fcs1 \af41\afs24 
\ltrch\fcs0 \cs199\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 1987}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \cell }\pard\plain \ltrpar
\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\row }\pard \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par }}{\headerr \ltrpar \ltrrow\trowd \lastrow \ltrrow\ts11\trleft720\trkeep\tblind0\tblindtype0 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clshdrawnil \cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clshdrawnil \cellx10080\pard\plain \ltrpar\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af41\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 
Customs (Ad Valorem Duties) Regulation }{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \cs199\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 1987}{\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \cell }\pard \ltrpar\s59\qr \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 
\fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 \trowd \lastrow \ltrrow\ts11\trleft720\trkeep\tblind0\tblindtype0 
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clshdrawnil \cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clshdrawnil \cellx10080\row }\pard \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 \fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par }}\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs26\alang1025 \ltrch\fcs0 \fs26\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe2057\langfenp2057\insrsid16335493 
\par 
\par }\pard\plain \ltrpar\s198\qj \li0\ri0\widctlpar\pvpg\posxc\posy15862\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs20\alang1025 \ltrch\fcs0 
\fs20\lang3081\langfe1033\loch\af41\hich\af41\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 \hich\af41\dbch\af31505\loch\f41 Office of Legislative Counsel, PNG}{\rtlch\fcs1 
\af41 \ltrch\fcs0 \lang3081\langfe2057\langfenp2057\insrsid16335493 
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\lsdpriority47 \lsdlocked0 List Table 2;\lsdpriority48 \lsdlocked0 List Table 3;\lsdpriority49 \lsdlocked0 List Table 4;\lsdpriority50 \lsdlocked0 List Table 5 Dark;\lsdpriority51 \lsdlocked0 List Table 6 Colorful;
\lsdpriority52 \lsdlocked0 List Table 7 Colorful;\lsdpriority46 \lsdlocked0 List Table 1 Light Accent 1;\lsdpriority47 \lsdlocked0 List Table 2 Accent 1;\lsdpriority48 \lsdlocked0 List Table 3 Accent 1;\lsdpriority49 \lsdlocked0 List Table 4 Accent 1;
\lsdpriority50 \lsdlocked0 List Table 5 Dark Accent 1;\lsdpriority51 \lsdlocked0 List Table 6 Colorful Accent 1;\lsdpriority52 \lsdlocked0 List Table 7 Colorful Accent 1;\lsdpriority46 \lsdlocked0 List Table 1 Light Accent 2;
\lsdpriority47 \lsdlocked0 List Table 2 Accent 2;\lsdpriority48 \lsdlocked0 List Table 3 Accent 2;\lsdpriority49 \lsdlocked0 List Table 4 Accent 2;\lsdpriority50 \lsdlocked0 List Table 5 Dark Accent 2;
\lsdpriority51 \lsdlocked0 List Table 6 Colorful Accent 2;\lsdpriority52 \lsdlocked0 List Table 7 Colorful Accent 2;\lsdpriority46 \lsdlocked0 List Table 1 Light Accent 3;\lsdpriority47 \lsdlocked0 List Table 2 Accent 3;
\lsdpriority48 \lsdlocked0 List Table 3 Accent 3;\lsdpriority49 \lsdlocked0 List Table 4 Accent 3;\lsdpriority50 \lsdlocked0 List Table 5 Dark Accent 3;\lsdpriority51 \lsdlocked0 List Table 6 Colorful Accent 3;
\lsdpriority52 \lsdlocked0 List Table 7 Colorful Accent 3;\lsdpriority46 \lsdlocked0 List Table 1 Light Accent 4;\lsdpriority47 \lsdlocked0 List Table 2 Accent 4;\lsdpriority48 \lsdlocked0 List Table 3 Accent 4;
\lsdpriority49 \lsdlocked0 List Table 4 Accent 4;\lsdpriority50 \lsdlocked0 List Table 5 Dark Accent 4;\lsdpriority51 \lsdlocked0 List Table 6 Colorful Accent 4;\lsdpriority52 \lsdlocked0 List Table 7 Colorful Accent 4;
\lsdpriority46 \lsdlocked0 List Table 1 Light Accent 5;\lsdpriority47 \lsdlocked0 List Table 2 Accent 5;\lsdpriority48 \lsdlocked0 List Table 3 Accent 5;\lsdpriority49 \lsdlocked0 List Table 4 Accent 5;
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