(1)

In these rules, unless the context otherwise requires,-

(a) "computed value " means the value of imported goods determined in accordance with rule 8.

(b) "deductive value " means the value determined in accordance with rule 7.

(c) "goods of the same class or kind ", means imported goods that are within a group or range of imported goods produced by a particular industry or industrial sector and includes identical goods or similar goods;

(d) "identical goods " means imported goods -

(e) "produced " includes grown, manufactured and mined

(f) "similar goods " means imported goods -

(g) "transaction value " means the value referred to in sub-section (1) of section 14 of the Customs Act, 1962;

(2)

[ For the purposes of sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, and shall include -

(a) the cost of transport, loading, unloading and handling charges associated with the delivery of the imported goods to the place of importation;

(b) the cost of insurance to the place of importation: