(3) Notwithstanding subsection (1)(d), the fact that a buyer and a seller are related
within the meaning of subsection (2)(a) shall not in itself be a ground for not accepting the
transaction value, where —
(a) in the opinion of the Commissioner such relationship did not influence the price
paid or payable; or
(b) the importer proves to the satisfaction of the Commissioner that the transaction
value closely approximates to one of the following values, namely —
(i) the transaction value of identical or similar goods sold at comparable
trade and quantity levels to unrelated buyers in Swaziland at or about the
same time as the goods to be valued;
(ii) the value, ascertained in terms of subsection (7), of identical or similar
goods imported into Swaziland at or about the same time as the goods to
be valued;
(iii) the value, ascertained in terms of subsection (8), of identical or similar
goods imported into the Republic at or about the same time as the goods
to be valued.
(4) (a) If the transaction value of any imported goods cannot be ascertained in terms
of subsection (1), it shall be the price actually paid or payable for identical goods in a sale for
export to Swaziland at the same commercial level and in substantially the same quality and
exported at or about the same time as the goods to be valued, adjusted, with reference to
differences in any costs and charges referred to in section 67, on account of differences in
distances and modes of transport to the port or place of export.
(b)
Where no such sale is found, a sale of identical imported goods at either a different commercial or quantity level, or at a different commercial level and quantity level, adjusted to compensate for such differences, shall be used to ascertain the transaction value.
(c)
If in the application of this subsection more than one transaction value is ascertained, the lowest such value shall be the transaction value of the goods to be valued.
(5) (a) If the transaction value of any imported goods cannot be ascertained in terms
of subsection (4), it shall be the price actually paid or payable for similar goods in a sale for
export to Swaziland at the same commercial level and in substantially the same quantity and
exported at or about the same time as the goods to be valued, adjusted, with reference to
differences in any costs and charges referred to in section 67, on account of differences in
distances and modes of transport to the port or place of export.
(b)
Where no such sale is found, the provisions of paragraphs (b) and (c) of subsection (4) shall mutatis mutandis apply.
(6) If the transaction value of any imported goods cannot be ascertained in terms of
subsection (5), it shall be ascertained in terms of subsection (7) or, when it cannot be ascertained in terms of subsection (7), it shall be ascertained in terms of subsection (8): Provided