Section 18B: Transaction value of identical goods

18B. Transaction value of identical goods (1) Where the value of the goods cannot be determined under section 18A, the value of those goods shall be the transaction value of goods which are identical to the goods being valued when sold for export to an importer in Mauritius and exported at the same time or substantially the same time as the goods being valued, provided that the prescribed conditions are satisfied. (2) For the purposes of this section, “identical goods”— (a) means goods which— (i) are the same in all respects, including physical characteristics, quality and reputation, as the goods being valued, except for minor differences in appearance that do not affect the value of the goods; (ii) are produced in the country in which the goods being valued are produced; and (iii) are produced by, or on behalf of, the person who produces the goods being valued; but (b) does not include goods where engineering, development work, artwork, design work, plans or sketches undertaken in Mauritius are supplied, directly or indirectly, by the importer of those goods, free of charge or at a reduced cost, for use in connection with the production and sale for export of those goods. [S. 18B inserted by Act 18 of 1999.]