(1) Where it is impossible to determine the customs value of any imported goods using the methods provided for in Articles 30 through 34, the customs value of such goods shall be determined based on reasonable standards in conformity with the principles stipulated under Articles 30 through 34, as prescribed by Presidential Decree.
(2) Where it is impossible to determine a customs value using the methods provided for in paragraph (1), the customs value shall be determined in accordance with the methods acknowledged as reasonable in terms of actual and common practices of transactions, such as the method of applying the value obtained by adjusting international market price and price examined at the place of production.[This Article Wholly Amended on Aug. 13, 2013]