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When can one apply the method of valuation based on the transaction value of similar goods?

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When can one apply the method of valuation based on the transaction value of similar goods?

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Ans: The method based on transaction value of similar goods is to be applied if the transaction value method and the method based on the transaction value of identical goods fail or do not apply. Similar goods used in this method should have been imported at or about the same time as the goods being valued.

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