Section 18: Mode of ascertaining ad valorem duties
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
18. Mode of ascertaining ad valorem duties
(1) Where duty is leviable on goods by reference to their value, the value
of the goods shall be the transaction value of the goods as determined in
accordance with section 18A.
(2) Subject to subsections (3) and (4), where the value of the goods cannot be determined in accordance with section 18A, the value of those goods
shall be determined in accordance with any of the paragraphs (a), (b), (c) or
(d) in the sequential order in which they appear—
(a) the transaction value of identical goods in accordance with section 18B;
(b) the transaction value of similar goods in accordance with section 18C;
(c) the deductive method of valuation in accordance with section 18D; or
(d) the computed method of valuation in accordance with section 18E.
(3) The importer may, by notice in writing to the Director-General, opt for
the sequence of subsection (2) (c) and (d) to be reversed.
(4) Where the value of the goods cannot be determined in accordance
with section 18A, 18B, 18C, 18D or 18E, the value of those goods shall be
determined in accordance with the fall back method of valuation under section 18F.
[S. 18 amended by s. 5 (d) of Act 18 of 1999 w.e.f. 1 January 2000.]