CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 13 Rates of duty-ad valorem duties

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 13

13. (1) Unless the contrary intention appears, where, in Schedule 3, 4 or 5,
reference is made to a percentage in relation to goods or in relation to a
part, component or ingredient of goods, the reference is to that percentage of
the value of the goods, or of that part, component or ingredient of the goods,
as the case may be.

(2) The value of any goods for the purposes of this Act is, unless the
contrary intention appears, the customs value of the goods ascertained or
determined in accordance with Division 2 of Part VIII of the Customs Act 1901.

(3) The value of a part, component or ingredient of any goods for the purposes
of this Act is, unless the contrary intention appears, such proportion of the
value of the goods as the Comptroller determines.