(1) If it is impossible to determine the customs value of any imported goods using the methods provided in Articles 30 and 31, the customs value of such goods shall be determined based on a transaction value previously determined as the customs value of similar goods, which meets the requirements referred to in each subparagraph of Article 31 (1).
(2) Allowing that the value is the transaction value of similar goods previously recognized as the customs value pursuant to paragraph (1), where reasonable grounds exist to doubt the accuracy and authenticity of such value, such value shall be excluded from basic data for determining the customs value. <Newly Inserted on Jan. 1, 2013>
(3) In the application of paragraph (1), if not less than two transaction values are set for the similar goods, the customs value shall be based on the transaction value of the goods that are most similar to the relevant goods in the transaction specifics, etc. and if at least two goods with the same transaction specifics, etc. exist for not less than two prices, the customs value shall be determined based on the lowest of the prices. <Amended on Jan. 1, 2013>[This Article Wholly Amended on Dec. 30, 2010]