Rules for the classification and evaluation of goods

The value of the transaction is similar to that of (stipulated by articles 28, 30/a of the Act) the customs value of similar goods sold for export to the same country as the imported goods is not specified under the provisions of articles 28, 30/a of the Act, the customs value is the contract value of similar goods sold for export to the same importing country and exported at the same time as the export of goods being evaluated or so.
"Conforming goods" are defined as those produced by a single country and have material characteristics and components similar to those being evaluated, enabling them to perform the same functions and commercially, although they are not similar in all respects; taking into account quality, fame and the existence of a trademark in determining whether the goods are similar.