(i) packing, including that of the labour or materials concerned; and (ii) containers which are dealt with as being for customs purposes one with the goods, in question; (c) the value, apportioned to the imported goods as deemed appropriate by the Commissioner with due regard to any relevant request by the importer, of any of the following goods and services if supplied directly or indirectly by the importer free of charge or at reduced cost, for use in connection with the production and sale for export of the imported goods, in so far as such value has not been included in the price actually paid or payable, namely — (i) materials, components, parts and similar articles forming part of the imported goods; (ii) tools, dies, moulds and similar articles used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; (iv) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Swaziland and necessary for the production of the imported goods; (d) the cost of transportation, loading, unloading, handling and insurance and associated costs, incidental to delivery of the imported goods at the port or place of export in the country of exportation and placing those goods on board ship or on any vehicle, at that port or place, ready for export to Swaziland; (Amended A.5/1991.) (e) an amount for profit and general expenses equal to that generally applicable in sales of goods of the same class or kind as the imported goods, which are made by producers in the country of exportation. (9) Where the transaction value of any imported goods cannot be ascertained in terms of the provisions of subsection (8), the Commissioner may determine such value on the basis of a previous determination or, where there is no previous determination, by such application as he may deem reasonable of any manner of ascertaining the transaction value in terms of subsection (1), (4), (5), (7) or (8), but no such determination shall be based on — (a) the selling price in the Kingdom of goods produced in Swaziland; (b) a system which provides for the acceptance for customs purposes of the higher of two alternative values; (c) the selling price of goods on the domestic market of the country of origin or of exportation of the imported goods; (d) the cost of production, other than computed values which have been determined for identical or similar goods in accordance with subsection (8);