For the purposes of subsection 21(2) of the Act, the value of goods for the purposes of calculating an amount of tradex duty, or a related purpose, is the customs value of the goods within the meaning of Division 2 of Part VIII of the Customs Act 1901 .
Note: For the amount of tradex duty, see the Tradex Duty Imposition (Customs) Act 1999 , the Tradex Duty Imposition (Excise) Act 1999 and the Tradex Duty Imposition (General) Act 1999 .