Section 9

{a) If the imported goods or identical or similar imported goods are sold in Brunei Darussalam in the condition as imported at or about the time of declaration for determination of value, the customs value of the imported goods in accordance with the provisions of this rule shall be based on the unit price at which the imported goods or identi~al or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to the following deductions-