The Inference Method. (Article 30/C/1)

The inference method (feudal method) provided for by article 30/c/1, in which if imported goods, conforming goods or similar goods in the importing country in the Kingdom were sold in the same situation at the time of import, the customs value of the goods imported under the provisions of this article is based on the unit price at which imported goods, conforming goods or similar imported goods were sold in the largest total amount at the time of import of the goods under evaluation or so to persons who are not associated with the persons from whom they purchased these goods. The following deductions are made:

  1. Commissions that are normally paid or agreed to be paid or additions that usually include for profit and overheads in the Kingdom for goods imported from the same category or type.
  2. Normal transport and insurance costs and associated costs in the Kingdom.
  3. Customs duties and other taxes due in the Kingdom due to the import or sale of goods.
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