| 1 Short title, commencement and application |
| 2 Definitions |
| 3 Determination of the method of valuation. |
| 4 Transaction value of identical goods |
| 5 Transaction value of similar goods |
| 6 Determination of value where value can not be determined under rules 3, 4 and 5 |
| 7 Deductive value |
| 8 Computed value |
| 9 Residual method |
| 10 Cost and services |
| 11 Declaration by the importer |
| 12 Rejection of declared value |
| 13 Interpretative notes |
| The Shedule |