Tariff value rules for jewellery establish first sale valuation or cost plus formula where customer provides precious metal. Tariff values for articles of jewellery are fixed by two methods: where not made from customer supplied metal, valuation equals the first sale value at the manufacturer's registered or centrally registered premises or branches; where made from customer supplied precious metal, valuation equals the sum of additional materials cost, labour charges charged to the customer, and the value of the precious metal provided by the customer. The registered premises or centrally registered premises or branches from which the goods are first sold are designated as the place of removal, with the time of removal to be construed accordingly.