WORLD TRADE G/VAL/N/1/FJI/2
1April 1998
ORGANIZATION(98-1292)
Original: English Committee onCustoms Valuation
NOTIFICATION UNDER ARTICLE 22.2OFTHE AGREEMENT ON
IMPLEMENTATION OFARTICLE VIIOFTHE GENERAL
AGREEMENT ONTARIFFS AND TRADE 1994
Fiji
Thefollowing communication, dated 3March 1998, hasbeenreceived from thePermanent
Mission ofFiji.
_______________
Inaccordance withtheAgreement onImplementation ofArticle VIIoftheGATT 1994,
Article 22.2, Fijihasthehonour tonotify theCommittee onCustoms Valuation ofFiji'smodified
customs legislation. Theattached enclosures1contain Schedule 1-Parts 1,2and3oftheCustoms
Tariff Actwhich wasmodified on7November 1997.
1English onlyG/VAL/N/1/FJI/2
Page2
SCHEDULE
"Schedule 1
PART 1
VALUATION OFGOODS FOR THE PURPOSES
OFTHE CUSTOMS TARIFF ACT, 1986
Interpretation, Application, etc.
1(1) InthisSchedule, unless thecontext otherwise requires:
"computed value" means thevalue determined inaccordance withclause 7ofPart2ofthis
Schedule;
"customs value ofimported goods" means thevalue ofgoods forthepurposes oflevying ad
valorem duties ofCustoms onimported goods;
"country ofexport" or"thecountry fromwhich goods areexported", means thecountry from
which thegoods areshipped directly toFijior,asthecasemaybe,goods exported toFijifrom any
country butpassing through anyother country ontheirvoyage toFiji(whether transhipped inthat
other country ornot)shallbedeemed tobeshipped direct from thefirstmentioned country;
"country ofimportation" means country orCustoms territory ofimportation;
"deductive value" means thevalue determined inaccordance withclause 6ofPart2ofthis
Schedule;
"effective date" means 1January 1997;
"generally accepted accounting principles" refers toanygenerally recognised consensus or
substantial authoritative support regarding:
(a) Which changes inassets andliabilities should berecorded;
(b) howtheassets andliabilities andchanges inthem should bemeasured;
(c) whatinformation should bedisclosed andhowitshould bedisclosed; and
(d) which financial statements should beprepared;
"goods ofthesame classorkind", means imported goods that:
(a) Arewithin agroup orrange ofimported goods produced byaparticular industry or
industry sector thatincludes identical goods orsimilar goods inrelation tothegoods
being valued; andG/VAL/N/1/FJI/2
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(b) forthepurposes of:
(i) Clause 6ofthisSchedule, were exported from anycountry; and
(ii) clause 7ofthisSchedule, were produced inandexported from thecountry
inandfrom which thegoods being valued were produced andexported;
"identical Goods" means imported goods that:
(a) Arethesameinallrespects, including physical characteristics, quality, andreputation,
asthegoods being valued, except forminor differences inappearance thatdonotaffect
thevalue ofthegoods; and
(b) were produced inthecountry inwhich thegoods being valued were produced; and
(c) wereproduced byoronbehalf oftheperson whoproduced thegoods being valued;
butdoesnotinclude imported goods where engineering, development work, artwork, designwork,
plans, orsketches undertaken inFijiweresupplied, directly orindirectly, bythebuyer ofthoseimported
goods freeofcharge oratareduced costforuseinconnection withtheproduction andsaleforexport
ofthose imported goods;
"Packing costs" means thecostofallcontainers (exclusive ofinstruments ofinternational traffic)
andcoverings ofwhatever nature andofpacking, whether forlabour ormaterials, usedinplacing
goods incondition, packed ready forshipment toFiji;
"Priceactuallypaidorpayable"meansthetotalpayment(whetherdirectorindirect,andinclusive
ofanycharges, costs, orexpenses incurred fortransportation, insurance, andrelated services incident
totheinternational shipment ofthegoods fromthecountry ofexportation totheplace ofimportation
inFiji)made, ortobemade, forimported goods bythebuyer to,orforthebenefit of,theseller;
"produced" includes grown, manufactured ormined;
"similar goods" means imported goods that:
(a) Closely resemble thegoods being valued inrespect ofcomponent materials andparts
andcharacteristicsandarefunctionallyandcommerciallyinterchangeablewiththegoods
being valued having regard tothequality andreputation ofthegoods andthegoods
being valued; and
(b) were produced inthecountry inwhich thegoods being valued were produced; and
(c) wereproduced byoronbehalf oftheperson whoproduced thegoods being valued;
butdoesnotinclude imported goods where engineering development work, artwork, designwork, plans,
orsketches undertaken inFijiwere supplied, directly orindirectly, bythebuyer ofthose imported
goods freeofcharge oratareduced costforuseinconnection withtheproduction andsaleforexport
ofthose imported goods;G/VAL/N/1/FJI/2
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"sufficientinformation",inrespectofthedeterminationofanyamount,difference,oradjustment,
means objective andquantifiable information thatclearly establishes theaccuracy oftheamount,
difference, oradjustment;
"toproduce" includes togrow, tomanufacture, ortomine;
"transaction value" means thevalue determined inaccordance withclauses 2and3ofthis
Schedule.
(2) InthisSchedule, unless thecontext otherwise requires "assist" means anyofthefollowing
ifsupplied directly orindirectly, andfreeofcharge oratreduced cost,bythebuyer ofimported goods
foruseinconnection withtheproduction orthesaleforexport toFijiofthegoods:
(i) Materials, components, parts andsimilar items incorporated intheimported goods;
(ii) tools, dies,moulds, andsimilar items incorporated intheimported goods;
(iii) goods consumed intheproduction oftheimported goods;
(iv) engineering, development, artwork, design work, andplans andsketches thatare
undertaken elsewhere thaninFijiandarenecessary fortheproduction oftheimported
goods.
(3) Noservice orwork towhich subclause (2)(iv) ofthisclause applies istobetreated asanassist
iftheservice orwork is:
(i) Performed byanindividual domiciled within Fiji;
(ii) performed bythatindividual while acting asanemployee oragent ofthebuyer ofthe
imported goods; and
(iii) incidental tootherengineering development, artwork, design work, orplansorsketches
thatareundertaken within Fiji.
(4) Thefollowing apply indetermining thevalue ofassists described insub-clause (2)(iv) ofthis
clause:
(i) Thevalue ofanassist thatisavailable inthepublic domain isthecostofobtaining
copies oftheassist;
(ii) iftheproduction ofanassist occurred inFijiandoneormore foreign countries, the
value oftheassist isthevalue added outside Fiji;
(iii) iftheassist waspurchased orleased bythebuyer fromanunrelated person, thevalue
oftheassist isthecostofthepurchase orofthelease.
(5) Forthepurposes ofthisSchedule, persons shallbedeemed toberelated onlyif:
(a) They areofficers ordirectors ofoneanother 'sbusiness;G/VAL/N/1/FJI/2
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(b) theyarelegally recognised partners inbusiness;
(c) theyareemployer andemployee;
(d) anyperson directly orindirectly owns, controls orholds 5percentormore ofthe
outstanding voting stock orshares ofbothofthem;
(e) oneofthem directly orindirectly controls theother;
(f) bothofthem aredirectly orindirectly controlled byathirdperson;
(g) together theydirect orindirectly control athirdperson;
(h) they aremembers ofthesame family.
(6) Forthepurposes ofthisSchedule, persons shallbedeemed tobemembers ofthesamefamily if:
(a) They areconnected byblood relationship within thefourth degree ofrelationship;
(b) theyaremarried tooneanother orifoneismarried toaperson whoisconnected within
thefourth degree ofrelationship totheother; or
(c) onehasbeenadopted asthechild oftheother orasachild ofaperson whoiswithin
thethirddegree ofrelationship totheother.
(7) Forthepurposes ofthisSchedule, where therearenogoods thatwereproduced byoronbehalf
oftheperson whoproduced thegoods being valued andthatareotherwise identical goods orsimilar
goods, goods thatwereproduced byoronbehalf ofadifferent person andthatareotherwise identical
goods orsimilar goods shallbedeemed tobeidentical goods orsimilar goods, asthecasemaybe.
(8) Forthepurposes ofthisSchedule, charges forinterest under afinancing arrangement entered
intobythebuyer andrelating tothepurchase ofimported goods shallnotberegarded aspartofthe
Customs value inanycasewhere:
(a) Thecharges aredistinguished from theprice actually paidorpayable forthegoods;
(b) suchgoods areactually soldatthepricedeclared asthepriceactually paidorpayable;
and;
(c) thebuyer, ifrequired, candemonstrate that:
(i) Thefinancing arrangement wasmade inwriting;
(ii) theclaimed rateofinterest doesnotexceed thelevel forsuchtransactions
prevailinginthecountrywhere,andatthetimewhen,thefinancewasprovided.
(9) Theprovisions ofthisSchedule shallapply totheappraisement ofgoods imported intoFiji
onoraftertheeffective date.G/VAL/N/1/FJI/2
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(10) Imported goods willbeappraised onthebasis, andintheorder, ofthefollowing:
(a) Thevalue forduty ofimported goods shall bedetermined inaccordance with
clauses 2to9ofthisSchedule;
(b) theCustoms value ofgoods shallifpossible beappraised onthebasisofthetransaction
value ofthegoods inaccordance withconditions setoutinclause 2ofthisSchedule;
(c) where thevalue fordutyofgoods cannot beappraised inaccordance withclause 2
ofthisSchedule, itshallbeappraised inthefollowing order andonthefollowing basis:
(i) Thetransaction value ofidentical goods thatmeettherequirements setoutin
clause 4ofthisSchedule;
(ii) thetransaction value ofsimilar goods thatmeet therequirements setoutin
clause 5ofthisSchedule;
(iii) thedeductive value ofthegoods assetoutinclause 6ofthisSchedule;
(iv) thecomputed value ofthegoods assetoutinclause 7ofthisSchedule.
(11) Uponreceiptofawrittenrequestfromtheimportertothecomptroller,theorderofconsideration
ofthevaluation basisprovided forinparagraphs (iii)and(iv)ofsubclause (10)shallbereversed and
confirmed inwriting bythecomptroller.
(12) Where thevalue fordutyofgoods isnotappraised onthebasisofanyofthemethods referred
toparagraphs (i)to(iv)ofsub-clause (10),thecustoms value ofthose goods shallbeappraised under
clause 8ofthisSchedule.
(13) Information submitted byanimporter, buyer, orproducer inregard totheappraisement of
goods maynotberejected byCustoms because oftheaccounting method bywhich thatinformation
wasprepared, ifthepreparation wasinaccordance withgenerally accepted accounting principles.G/VAL/N/1/FJI/2
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PART 2
VALUATION OFGOODS FOR THE PURPOSES
OFTHE CUSTOMS TARIFF ACT 1986
Rules onCustoms Valuation
Transaction Value asPrimary Basis ofCustoms Valuation
2(1) Thecustoms value ofimported goods shallbetheTransaction Value, thatisthepriceactually
paidorpayable forthegoods when soldforexport toFijiadjusted inaccordance withclause 3ofthis
Schedule, if:
(a) There arenorestrictions astothedisposition oruseofthegoods bythebuyer other
thanrestrictions which:
(i) Areimposed bylaw;
(ii) limitthegeographical areainwhich thegoods mayberesold; or
(iii) donotsubstantially affect thevalue ofthegoods;
(b) thesaleofthegoods ortheprice paidorpayable forthegoods isnotsubject tosome
condition orconsideration inrespect ofwhich avalue cannot bedetermined;
(c) nopartoftheproceeds ofanysubsequent resale, disposal oruseofthegoods bythe
buyer willaccrue directly orindirectly, totheseller, theprice paidorpayable forthe
goods includes thevalue ofthatpartoftheproceeds orcanbeadjusted inaccordance
withclause 3ofthisSchedule; or
(d) thebuyer andtheseller ofthegoods arenotrelated toeachother atthetimethegoods
aresoldforexport or,where thebuyer andtheseller arerelated toeachother atthat
time:
(i) Their relationship didnotinfluence thepricepaidorpayable forthegoods; or
(ii) theimporter ofthegoods demonstrates thatthetransaction value ofthegoods
meets therequirement setoutinsub-clause (3)tothisclause.
(2) Inapplication ofsub-clause (1)(d) ofthisclause, where thebuyer andtheseller ofgoods being
appraised arerelated toeachother atthetimethegoods aresoldforexport andtheofficer whois
appraising thevalue fordutyofthegoods hasgrounds tobelieve thattherequirements setoutinsub-
clause (1)(d)(i) ofthisclause arenotmet,theofficer shallnotify theimporter ofthegoods ofsuch
grounds and,onthewritten request oftheimporter, thenotification shallbeinwriting.
(3) Forthepurpose ofsub-clause (1)(d)(ii) ofthisclause, thetransaction value ofgoods being
appraised shalltakeintoconsideration anyrelevant factors including suchfactors anddifferences as
maybedetermined thatclosely approximates thecustoms value ofother goods exported atthetime
orsubstantially atthesame timeasthegoods being valued, being:G/VAL/N/1/FJI/2
Page8
(a) Thetransaction value ofidentical goods orsimilar goods inrespect ofasaleofthose
goods forexport toFijibetween aseller andabuyer whoarenotrelated toeachother
atthetimeofthesale;
(b) thedeductive value ofidentical goods orsimilar goods; or
(c) thecomputer value ofidentical goods orsimilar goods.
(4) Where sub-clause (3)ofthisclause applies, theimporter shall, without limiting thegenerality
ofsub-clause (3),provide thefollowing information:
(a) Thenature ofthegoods being valued;
(b) thenature oftheindustry thatproduces thegoods being valued;
(c) theseason inwhich thegoods being valued areimported;
(d) whether adifference invalues iscommercially significant;
(e) thetrade levels atwhich thesalestakeplace;
(f) thequantity levels ofthesales;
(g) anyoftheamounts referred toinclause 3ofthisSchedule.
(5) Where intheopinion oftheComptroller, thecustoms value cannot bedetermined under the
clause, ortheComptroller hasreason todoubt thetruth oraccuracy ofthedeclared customs value
and,afterhaving sought further explanation orotherevidence thatthedeclared customs value represents
thetotalamount actually paidorpayable fortheimported goods, theComptroller isstillnotsatisfied
thatthecustoms value canbedetermined under thisclause -thecomptroller maydetermine thecustoms
value ofthegoods byproceeding sequentially through clauses 4to8oftheSchedule tothefirstsuch
clause ofthisSchedule under which thecustoms value can,intheopinion oftheComptroller be
determined.
Adjustment ofPrice PaidorPayable
3(1) Theprice paidorpayable inrespect ofgoods soldforexport toFijishallbeadjusted:
(a) Byadding thereto amounts, totheextent thateachsuchamount isnotalready included
intheprice paidorpayable forthegoods equal to:
(i) Commissions andbrokerage inrespect ofthegoods incurred bythebuyer other
thanfeespaidorpayable bythebuyer tohisagent fortheservice of
representing thebuyer overseas inrespect ofthepurchase ofthegoods;
(ii) thepackaging costsandcharges incurred bythebuyer inrespect ofthegoods,
including thecostofcartons, cases andother containers andcoverings that
aretreated forcustoms purposes asbeing partoftheimported goods andall
expenses ofpacking incidental toplacing thegoods inthecondition inwhich
theyareshipped toFiji;andG/VAL/N/1/FJI/2
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(iii) thevalue ofanyofthefollowing goods andservices determined inthemanner
prescribed, thataresupplied directly orindirectly bythepurchaser ofthegoods
freeofcharge oratareduced costofuseinconnection withtheproduction
andsaleforexport oftheimported goods, apportioned totheimported goods
inareasonable manner inaccordance withthegenerally accepted accounting
principle:
(a) Material components, parts andother goods incorporated inthe
imported goods;
(b) tools, dies, moulds, andother goods utilised intheproduction of
imported goods; and
(c) anymaterials consumed intheproduction oftheimported goods; and
(d) engineering, development work, artwork, design work, plans and
sketches undertaken elsewhere thaninFijiandnecessary forthe
production oftheimported goods;
(iv) royalties andlicence fees, including payments forpatents, trademarks and
copyrights inrespect oftheimported goods thatthebuyer mustpaydirectly
orindirectly asacondition ofthesaleofthegoods forexpert toFijiexclusive
ofcharges fortherighttoreproduce theimported goods inFiji;
(v) thevalue ofanypartoftheproceeds ofanysubsequent resale, disposal, or
useofthegoods bythebuyer thataccrues oristoaccrue directly orindirectly
totheseller; and
(vi) thecostoftransportation andinsurance andtheloading andunloading and
handling charges andother charges andexpenses associated with the
transportation oftheimported goods toFiji;
(b) bydeducting therefrom amounts totheextent thateachsuchamount isincluded in
theprice paidorpayable forthegoods equal to:
(i) Anyofthefollowing costs, charges orexpenses:
(a) Anyreasonable costcharges orexpenses thatareincurred forthe
construction, erection, assembly ormaintenance of,ortechnical
assistanceprovidedinrespectofthegoodsafterthegoodsareimported;
(b) anyreasonable cost,charge orexpense thatisincurred inrespect of
thetransportation orinsurance ofthegoods within Fijiandany
reasonable cost,charge orexpense associated therewith;
(c) anycustoms duties orother taxes payable inFijibyreason ofthe
importation orsaleofthegoods;
ifthecost, charge orexpense isidentified separately from thebalance oftheprice
paidorpayable forthegoods.G/VAL/N/1/FJI/2
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(2) Theprice paidorpayable inrespect ofgoods soldforexport toFijishallnotbeadjusted to
takeaccount ofanyrebate oforother decrease in,thepricepaidorpayable forthegoods thatiseffected
afterthegoods areimported.
(3) Where thereisnotsufficient information todetermine anyoftheamount required tobeadded
tothepricepaidorpayable because oflackofsufficient information, thetransaction value ofthegoods
being valued cannot bedetermined under clause 2ofthisSchedule.
Transaction Value ofIdentical Goods asCustoms Value
4(1) Subject tosub-clauses (2)to(4)ofthisclause, where thecustoms value fordutyofimported
goods cannot intheopinion oftheComptroller bedetermined under clause 2ofthisSchedule, the
customs value ofthegoods shallbedetermined bythetransaction value ofidentical goods inasale
ofthose goods forexport toFijiifthattransaction value isthevalue fordutyisthecustoms value
oftheidentical goods andtheidentical goods wereexported atthesame orsubstantially thesame time
asthegoods being valued andwassoldunder thefollowing conditions:
(a) Toabuyer atthesame orsubstantially trade level asthebuyer ofthegoods being
valued; and
(b) inthesame orsubstantially same quantities asthegoods being valued.
(2) Where thevalue fordutyofgoods being valued cannot bedetermined under sub-clause (1)
above because identical goods werenotsoldunder thecondition described insub-clauses 1(a)and(b),
there shallbesubstituted therefore identical goods soldunder anyofthefollowing conditions:
(a) Toabuyer atthesameorsubstantially sametradelevelasthebuyer ofthegoods being
valued butinquantities different fromthequantities inwhich those goods weresold;
(b) toabuyer atatrade level different from thatofabuyer ofthegoods being valued
butinthesame orsubstantially thesame quantities asthequantities inwhich those
goods were sold; or
(c) toabuyer atatrade leveldifferent fromthatofthebuyer ofthegoods being valued
andinquantities different from thequantities inwhich those goods were sold.
(3) Forthepurpose ofdetermining thevalue fordutyofgoods under sub-clause (1)ofthisclause,
thetransaction value ofidentical goods shallbeadjusted byadding thereto ordeducting therefrom as
thecasemaybe,amounts toaccount of:
(a) Commercially, significant differences between thecost,charges andexpenses referred
toinclause 3(1)(a)(vi) ofthisSchedule inrespect oftheidentical goods andthose costs,
charges andexpenses inrespect ofthegoods being valued thatareattributable to
differences indistances andmodes oftransport;
(b) where thetransaction value isinrespect ofidentical goods soldunder thecondition
described inanyofparagraphs (a)to(c)ofsubclause (2)ofthisclause, differences
inthetrade levels ofbuyers oftheidentical goods andthegoods being valued orthe
quantities inwhich theidentical goods andthegoods being valued weresoldorboth
asthecasemaybe;G/VAL/N/1/FJI/2
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ifeachsuchamount can,intheopinion oftheComptroller bedetermined onthebasis ofsufficient
information. Where anysuchamount cannot bedetermined, thevalue fordutyofgoods being valued
shallnotbedetermined onthebasisofthetransaction value ofthose identical goods under thisclause.
(4) Where, inrelation toimported goods being valued, there aretwoormore transaction values
ofidentical goods thatmeet alltherequirements setoutinsub-clauses (1)and(3)ofthisclause or
where thereisnosuchtransaction value buttherearetwoormore transaction values ofidentical goods
soldunder thecondition described inanyoftheparagraphs (a)to(c)ofsub-clause (2)ofthisclause
thatmeetalltherequirements setoutinthisclause thatareapplicable byvirtue ofsub-clause (2)of
thisclause, thecustoms value ofgoods being valued shallbedetermined onthebasis ofthelowest
suchtransaction value.
Transaction Value ofSimilar Goods asCustoms Value
5(1) Subject tosub-clause (2)ofthisclause andsub-clauses (2)to(4)ofclause 4ofthisSchedule
where thecustoms value ofimported goods cannot, intheopinion oftheComptroller bedetermined
under clause 4ofthisSchedule, thecustoms value ofthegoods shallbethetransaction value ofsimilar
goods inasaleofthose goods forexport toFijiifthattransaction value isthecustoms value ofthe
similar goods andthesimilar goods were exported atthesame oratsubstantially thesame timeas
thegoods being valued andwere soldunder thefollowing conditions:
(a) Toabuyer atthesame orsubstantially thesame trade levelasthebuyer ofthegoods
being valued; and
(b) inthesame orsubstantially thesame quantities asthegoods being valued.
(2) Sub-clauses (2)to(4)ofclause 4ofthisSchedule shallapply tothisclause inrespect ofsimilar
goods andwherever inthose sub-clauses theexpression "identical goods" isreferred to,there shall
besubstituted therefore theexpression "similar goods".
Deductive Value asCustoms Value
6(1) Subject tosub-clauses (4)and(5)ofclause 2ofthisSchedule where thevalue fordutycannot,
intheopinion oftheComptroller, bedetermined under clause 5ofthisSchedule, thecustoms value
ofthegoods shallbethedeductive value inrespect ofthegoods.
(2) Where thegoods being valued oridentical goods orsimilar goods aresoldinFijiinthecondition
inwhich theywereimported atthesame orsubstantially thesame timeasthetimeofimportation of
thegoods being valued, theprice perunitinrespect ofsalesdescribed insub-clause (5)ofthisclause,
determined inaccordance withthatsub-clause andadjusted withsub-clause (6)ofthisclause atwhich
thegreatest number ofunitsofthegoods being valued oridentical goods orsimilar goods aresosold.
(3) Where thegoods being valued oridentical goods orsimilar goods aresoldinFijiinthecondition
inwhich theywereimported before theexpiration of90daysafterthetimeofimportation ofthegoods
being valued, butarenotsoldatthesameorsubstantially thesametimeasthetimeofthatimportation,
thedeductive value ofthegoods being valued shallbetheprice perunitinrespect ofsalesdescribed
insub-clause (5)ofthisclause determined inaccordance withthatsub-clause andadjusted inaccordance
withsub-clause (6)ofthisclause, atwhich thegreatest number ofunitsofthegoods being valued or
identical goods orsimilar goods aresosoldattheearliest dateaftertheimportation ofthegoods being
valued.G/VAL/N/1/FJI/2
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(4) Where thegoods being valued, oridentical goods orsimilar goods arenotsoldinFijiinthe
circumstances described insub-clause (2)orsub-clause (3)ofthisclause butthegoods being valued
afterbeing assembled, packaged orfurther processed inFijiaresoldinFijibefore theexpiration of
90daysaftertheimportation thereof andtheimporter ofthegoods being valued request thatthissub-
clause beapplied inthedetermination ofthecustoms value ofthose goods, thedeductive value ofthe
goods being valued shallbetheprice perunitinrespect ofsales described insub-clause (5)ofthis
clause determined inaccordance withthatsub-clause andadjusted inaccordance withsub-clause (6)
ofthisclause atwhich thegreatest number ofunits ofthegoods being valued aresosold.
(5) Forthepurpose ofsub-clauses (2)to(4)ofthisclause, theprice perunitinrespect ofany
goods being valued oridentical goods orsimilar goods, shallbedetermined byascertaining theunit
price inrespect ofsalesofthegoods atthefirsttrade levelafterimportation thereof topersons who:
(a) Arenotrelated tothepersons from whom theybuythegoods atthetimethegoods
aresoldtothem; and
(b) havenotsupplied directly orindirectly freeofcharge oratareduced costforusein
connection withtheproduction andsaleforexport ofthegoods anyofthegoods or
services referred toinclause 3(1)(a)(iii) ofthisSchedule;
atwhich thegreatest number ofunits ofthegoods issoldwhere intheopinion oftheComptroller
asufficient number ofsuchsaleshavebeenmade topermit adetermination oftheprice perunitof
thegoods.
(6) Forthepurpose ofsub-clauses (2)to(4)ofthisclause, theprice perunitinrespect ofany
goods being valued shallbeadjusted bydeducting therefrom anamount equal totheaggregate of:
(a) Anamount determined inaccordance withsub-clause (7)tothisclause, equal to:
(i) Theamount ofcommission generally earned onaunitbasis; or
(ii) theamount forprofit andgeneral expenses, including allcosts ofmarketing
thegoods considered together asawhole thatisgenerally reflected onaunit
basis -inconnection withsalesinFijiofgoods ofthesame classorkindof
those goods;
(b) thecosts, charges andexpenses incurred inrespect ofthetransportation andinsurance
ofgoods inFijiandthecost,charges andexpenses associated therewith totheextent
thatanamount forsuchcosts, charges andexpenses isnotdeducted inrespect ofgeneral
expenses under paragraph (a);
(c) thecosts, charges andexpenses referred toinclause 3(1)(b)(i) ofthisSchedule incurred
inrespect ofthegoods totheextent thatanamount forsuchcosts, charges andexpenses
isnotdeducted inrespect ofgeneral expenses under paragraph (a)ofthissub-clause;
(d) anycustoms dutyoranyother taxespayable inFijiinrespect ofthegoods totheextent
thatanamount forsuchduties andtaxes isnotdeducted inrespect ofgeneral expenses
under paragraph (a)ofthissub-clause; andG/VAL/N/1/FJI/2
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(e) where sub-clause (4)applies, theamount ofvalue added tothegoods thatisattributable
totheassembly, packaging orfurther processing inFijiofthegoods.
(7) Theamount considered tobeequal totheamount ofcommission ortheamount forprofit and
general expenses referred toinsub-clause (6)(a) shallbecalculated onapercentage basisanddetermined
onthebasisofinformation prepared inamanner consistent withgenerally accepted accounting principles
thatissupplied:
(a) Byoronbehalf oftheimporter ofthegoods being valued; or
(b) wheretheinformationsuppliedbyoronbehalfoftheimporterofthegoodsbeingvalued
isnotsufficient information, butanexamination ofsalesinFijiofthenarrowest group
orrange ofgoods ofthesame class orkindasthegoods being valued from which
sufficient information can,intheopinion oftheComptroller, beobtained.
(8) Where intheopinion oftheComptroller, there isnotsufficient information todetermine the
amount referred toinsub-clause (6)(e) tothisclause inrespect ofanygoods being valued, thecustoms
value ofthegoods shallnotbedetermined under sub-clause (4)ofthisclause.
Computed Value asCustoms Value
7(1) Subject tosub-clauses (3)and(4)ofthisclause where thecustoms value ofimported goods
cannot, intheopinion oftheComptroller bedetermined under clause 6ofthisSchedule, thecustoms
value ofthegoods shallbethecomputed value inrespect ofthegoods.
(2) Thecomputed value ofthegoods being valued istheaggregate ofamounts equal to:
(a) Thecost,charges andexpenses inrespect of,orthevalue of:
(i) Materials employed inproducing thegoods being valued; and
(ii) theproduction orother processing ofthegoods being valued, determined on
thebasis of:
(a) Thecommercial accounts oftheproducer ofthegoods being valued; or
(b) anyother sufficient information relating totheproduction ofthegoods
being valued -thataresupplied byoronbehalf oftheproducer ofthe
goods andprepared inamanner consistent withthegenerally accepted
accounting principles ofthecountry ofproduction ofthegoods being
valued, including without limiting thegenerality oftheforegoing;
(iii) thecosts, charges andexpenses referred toinclause 3(1)(a)(ii) tothisSchedule;
(iv) thevalue ofanygoods andservices referred toinclauses 3(1)(a)(iii) and
3(1)(a)(vi) ofthisSchedule, determined andapportioned tothegoods being
valued asreferred tointhatclause, whether ornotsuchgoods andservices
havebeensupplied freeofcharge oratareduced cost;
(v) thecosts, charges andexpenses incurred bytheproducer inrespect of
engineering, development work, artwork, designwork, plans, orsketches
undertaken inFijithatwere supplied, directly orindirectly bythebuyer ofG/VAL/N/1/FJI/2
Page14
thegoods being valued inconnection withtheproduction andsaleforexport
ofthose goods totheextent thatsuchelements arecharged totheproducer
ofthegoods, apportioned tothegoods being valued asreferred toinclause
3(1)(a)(iii) ofthisSchedule; and
(b) theamount, determined inaccordance withsub-clause (4)ofthisclause, forprofit and
general expenses considered together asawhole, thatisgenerally reflective insales
forexport toFijiofgoods ofthesame classorkindasthegoods being valued, made
byproducers ofthegoods tobuyers inFijiwhoarenotrelated totheproducers from
whom theybuythegoods atthetimethegoods aresoldtothem.
(3) Forthepurposes ofthisclause, "general expenses" means thedirect andindirect costs, charges
andexpenses ofproducing goods forexport other thanthecostcharges andexpenses referred toin
sub-clause (2)(a) ofthisclause.
(4) Theamount ofprofit andgeneral expenses referred toinsub-clause (2)(b) ofthisclause shall
becalculated onapercentage basis anddetermined onthebasis ofinformation prepared inamanner
consistent withgenerally acceptable accounting principles ofthecountry ofproduction ofthegoods
being valued andthatissupplied:
(a) Byoronbehalf oftheproducer ofthegoods being valued; or
(b) where theinformation supplied byoronbehalf oftheproducer ofthegoods being
valued isnotsufficient information, byanexamination ofsalesforexport toFijiof
thenarrowest group orrange ofgoods ofthesame classorkindfromwhich sufficient
information can,intheopinion oftheComptroller beobtained.
Residual Value ofValuation
8(1) Where thevalue ofgoods cannot intheopinion oftheComptroller bedetermined under clause 7
ofthisSchedule, itshallbedetermined oninformation available inFijionthebasis ofvalue derived
fromthemethods ofvaluation setoutinclauses 2to7ofthisSchedule interpreted inaflexible manner
andreasonable adjusted totheextent necessary toarrive atavalue fordutyofthegoods.
(2) Acustoms value shallnotbedetermined onthebasis of:
(a) Theselling price inFijiofgoods produced inFiji;or
(b) abasiswhich provides fortheacceptance ofthehigher ofthetwoalternative values;
(c) theprice ofgoods onthedomestic market ofthecountry ofexportation; or
(d) thecostofproduction, other thancomputed values thathavebeendetermined for
identical orsimilar goods inaccordance, withclause 7oftheSchedule;
(e) theprice ofgoods forexport toacountry other thanFiji;or
(f) minimum customs value; or
(g) arbitrary orfictitious values.G/VAL/N/1/FJI/2
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PART 3
PROVISION FOR THE VALUATION OFEXPORTED
GOODS FOR CUSTOMS PURPOSES
Value ofexported goods
Thevalue ofgoods which, onexportation, areliable toadvalorem ratesofdutyshallbetaken
tobetheprice which apurchaser would beprepared togiveforthegoods onboard onanaircraft
orshipinanyairport orportinFijiprior totheexportation ofsuchgoods or,where suchvalue is
noteasily ascertainable, theComptroller mayestimate suchvalue.
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