L. Paul Bremer, Coalition Provisional Authority

“ The transaction value of similar goods;
c) The deductive value method;
d) The computed value method; and
e) The fall-back method.
Notwithstanding the definition of value as set forth in Article 34 of the Customs Law
Number 23 of 1984 as amended (“Customs Law”) , the principles of this Section 4 (3)
shall apply in determining customs value.
3) The reconstruction levy exemption for goods listed at Section 2 (1) of CPA Order
Number 38 shall also apply to goods that are imported for the personal use of the
traveler when those goods are not intended for sale. ”

“ Arms, ammunition, and all explosives other than industrial and commercial explosives and
materials used in the manufacture of explosives that do not have a primary use unconnected
to the manufacture of explosives (other than such items originally imported by, or required
for historical or other purposes of, the CPA (including contractor security personnel) ,
Coalition Forces, and foreign liaison mission security personnel)
. ”

“ For purposes of section 2 (1) (g) and (2) (f) of CPA Order Number 38, and subject to
Section 4 (8) of this Order, a “not-for-profit organization” is an organization that is not
organized for commercial purposes and no part of the income or surplus of which is at
any time payable to, or otherwise available for the personal benefit of, any proprietor,
member, shareholder, or any individual who is a spouse, child, grandchild, parent,
grandparent, or sibling of any of the aforesaid, or majority owner of an entity that is a
member or shareholder of the organization. ”