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(1) Where a rate of excise duty specified in the First Schedule is payable by reference to a unit of measurement other than value and

(a) goods are imported or removed from a warehouse in a container intended for sale of goods in a retail sale; and

(b) the container is marked, labelled or commonly sold as containing a specific number of units of measure of the goods, the container shall be taken to contain that specific number of units of measure.

(2) Where a rate of excise duty specified in the First Schedule is payable by reference to the value of excisable goods, the value of the goods is

(a) where the goods are imported,

(i) the sum of the value of the goods determined under the Customs, Excise and Preventive Service (Management) Act, 1993 (P. N. D. C. L. 330) for the purpose of assessing import duty on the goods at ad valorem rate, whether or not import duty is payable on the goods; and

(ii) the amount of taxes, duties, fees or other charges payable on the goods at the time of entry into the country other than excise duty or value added tax not included in subparagraph (i); or

(b) the consideration paid or payable in relation to the sale where the goods are manufactured in the country and are sold at the time they are entered for home use; or

(c) at the time the goods are entered for home use, considered to be open market value of the goods

(i) where the goods are manufactured in the country and not sold at the time they are entered for home use; or

(ii) where the goods are sold but the seller, purchaser or any other person concerned in the sale are related persons.

(3) Despite subsection (2)(b) or (c), the value of the goods shall be at least the ex-factory price.

(4) The value determined in accordance with subsection (2) or (3) does not include the amount of excise duty and value added tax payable in relation to those goods.