Enforcement Rules of the Customs Act Article 15

Where there are two or more transaction values available with respect to identical goods as referred to in Article 31, Paragraph 1, of the Act, the applicable transaction value shall be determined in accordance with the following order of precedence:1. The transaction value of identical goods produced by the same manufacturer shall be given precedence in application over the transaction value of identical goods produced by other manufacturers.2. The transaction value of identical goods at the same commercial level and in substantially the same quantity as the goods being valued shall be given precedence in application.3. Where there are two or more transaction values of identical goods available, the lowest value shall be given precedence in application.The provisions of the preceding paragraph shall apply mutatis mutandis to the transaction value of the similar goods as referred to in Article 32, Paragraphy1, of the Act.