Timber conversion standard requires uniform Hoppus Ton to cubic metre assessment and invoiced sales proof for SAD refund claims. Directs Customs formations to adopt a uniform conversion convention when converting Hoppus Ton to Cubic Metre for imported round timber logs in SAD refund claims. The importer is entitled to refund of SAD only upon production of invoices showing sale on payment of VAT for the full quantity determined in Cubic Metre under the prescribed conversion convention; pending cases are to be disposed of accordingly.