3. (1)

In these Rules unless the context otherwise requires -

"computed unit price", in relation to goods, means the computed value of the goods divided by the number of the units of the goods;

"computed value" means the value determined in accordance with the provisions of rule 10;

"country of export" means the country from which the goods are shipped directly to Brunei Darussalam or, as the case may be, the country from which the goods are deemed to be shipped pursuant to these Rules;

"deductive value" means the value determined in accordance with the provisions of rule 9;

"goods of the same class or kind", for the purposes of these Rules, means imported goods that -

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