that at the request, in writing, of the importer concerned the order of application of subsections (7) and (8) shall be reversed.
(7) (a) If the imported goods or identical or similar imported goods are sold in Swaziland in the same condition as that in which they were when imported, the transaction value of
the imported goods in terms of this subsection shall be based on the unit price at which the
imported goods or identical or similar imported goods are sold in Swaziland in the greatest
aggregate quantity, at or about the time of importation of the goods to be value, by the importers thereof to persons not related to them, subject to deductions for —
(i) commissions usually paid or agreed to be paid or additions usually made for
profit and general expenses, including the direct and indirect costs of marketing
the goods relative to sales in Swaziland of imported goods of the same kind or
class as the goods to be valued, irrespective of the country of exportation;
(ii) the cost of transportation and the cost of loading, unloading, handling, insurance
and associated costs incidental to the transportation of the goods from the port
or place of export in the country of exportation to the importer‟s premises in
Swaziland; and
(iii) any duties or taxes paid or payable in Swaziland by reason of the importation of
the goods or sale of the goods within Swaziland.
(b)
If neither the imported goods nor identical nor similar imported goods are sold
at or about the time of importation of the goods to be valued, the transaction value of the imported goods in terms of this subsection shall, subject to the provisions of paragraph (a), be
based on the unit price at which the imported goods or identical or similar imported goods
are sold in Swaziland in the same condition as that in which they were when imported, at the
earliest date after the importation of the goods to be valued, but not later than 90 days after
such importation.
If neither the imported goods nor identical nor similar imported goods are sold
(c)
in Swaziland in the same condition as that in which they were imported, then, if the importer
so requests in writing, the transaction value of the imported goods in terms of this subsection
shall be based on the unit price at which the imported, goods, after further processing, are
sold in the greatest aggregate quantity to persons in Swaziland not related to the sellers of
such goods, due allowance being made for the value added by such processing and the deductions referred to in paragraph (a).
(8) The transaction value of any imported goods in terms of this subsection shall be
based on a computed value, computed by means of information supplied by the producer
and consisting of the sum of —
(a) the cost or value of materials and manufacture or other processing in producing
the goods;
(b) the cost of —