Transaction value regime: each removal must be valued independently under section 4(1) or applicable valuation rules. Amendment clarifies that each removal of excisable goods must be assessed independently under section 4(1)(a) or the specific valuation rule applicable to that removal; rules 8, 9 and 10 now expressly apply whether the whole or part of clearances fall within their circumstances. The rules are not to be applied sequentially; each clearance is valued according to its factual contingency. The circular gives examples (independent buyers, captive consumption, related-party transfers) and notes deletions of prior clarifications, effective 1 December 2013.