Determination of value

For the purpose of these Regulations– (a) the value of any materials imported from outside the CARICOM area shall be the customs value accepted by the customs authorities in the member State of CARICOM in which they were used in a process of production, less the amount of any transport costs incurred in transit through other member States; (b) if the origin of any materials cannot be determined, such materials shall be deemed to have been imported from outside the (c) the export price of the goods shall be the value accepted for this purpose by the customs authorities in the member State of CARICOM where the goods were produced. It shall be based mutatis mutandis, on the provision set out in paragraph (a), but shall not include the amount of transport and insurance costs incurred after the exportation of the goods.