"ÃÓÇÓ ÊÞÏíÑ(= ÞíãÉ áÃÛÑÇÖ ÌãÑßíÉ)ÞíãÉ ãÚíäÉ¡ ãËá ÇáÞíãÉ ÇáÍÞíÞíÉ ááÕÝÞÉ Ãæ ÇáÞíãÉ ÇáÇÓÊÏáÇáíÉ (ÇáäÙÇãíÉ)¡ ÊÓÊÎÏã áÊÍÏíÏ ÇáÞíãÉ ÇáÎÇÖÚÉ ááÖÑíÈíÉ." - "Basis of appraisement The particular value, such as transaction or deductive value, which is used to determine dutiable value. "