Reasonable steps for acquiring notified goods require certified hawker accounts and evidence of customs clearance or permission. 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.