If both Method 1 and Method 2 can not be applied, how can the similar goods be used?

If both Method 1 and Method 2 can not be applied, how can the similar goods be used?

The transaction method for similar goods was used if the method failed or could not be applied The first and fundamental methods of customs valuation (the method of transaction value) and the method can not be used (The method of matching goods) provided that customs have restrictions on goods previously issued by Customs The acceptance of their contractual value in accordance with the provisions of Article 1 shall be similar to the goods under evaluation At the same time of import or as soon as specified in the Executive Regulations of the Customs Law (10/2006 within sixty days before or after the date of export of the evaluated item)

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