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<h1>Reasonable steps for acquiring notified goods require certified hawker accounts and evidence of customs clearance or permission.</h1> Acquirers of notified goods must verify that hawkers have entered acquisitions in statutory accounts certified by a gazetted Customs officer. For goods used or kept in residential premises, acquirers must ensure the seller has evidence of Customs clearance on payment of a fine in lieu of confiscation or a gazetted Customs officer's permission for sale or transfer, except where used goods have depreciated to less than two thirds of their new market price.