The Customs (Suspension of Operation of Schedule) (Used Motor Vehicles and Heavy Self-Propelled Equipment) Order, 2002Determination of Value Based on Computed Value) Order, 2002

95 per cent of the listed retail or trade price of the vehicle or equipment in the relevant or current periodic publication, as the case may be. 7. where a used motor vehicle or used heavy self-propelled equipment bears obvious signs of damage upon entry