9Rates of duty—ad valorem duties

#### 9 Rates of duty—ad valorem duties (1) Unless the contrary intention appears, if, in a rate column in Schedule 3, 4, 4A, 5, 6, 6A, 7, 8, 8B, 10, 10A, 11, 12, 14, 15 or 16, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods: (a) the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and (b) the percentage is a rate of duty. (2) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller‑General of Customs determines.