Document ID: chunk:federal_register_of_legislation:C2025C00155:section:161h:p3
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 161H (pt 3/3)
Character Range: 1085178–1086158

at a price different from the price normally paid for the provision of identical or similar services in relation to goods that are identical goods or similar goods to the first‑mentioned goods, sold in an import sales transaction similar to the first‑mentioned import sales transaction, the Collector shall, by notice in writing served, personally or by post, on the purchaser:
 (a) advise the purchaser of the Collector's opinion; and
 (b) require the purchaser to satisfy the Collector, within the period specified in the notice, not being a period of less than 28 days, that the price difference was not designed to obtain a reduction of, or to avoid duty.
 (7) On the expiration of the period specified in a notice under subsection (6) in relation to imported goods, the Collector shall, unless the purchaser of the goods to whom the notice was given has satisfied the Collector as required by the notice, be taken to be unable to determine the transaction value of the goods.