Customs exemption for gold and silver produced from exported copper anode slime where import value is limited to toll and transport costs. Gold and silver produced from copper anode slime exported for toll smelting or toll processing are exempted from customs duty to the extent the duty exceeds the amount calculated on a value equal to toll smelting or processing costs (labour, materials other than the exported goods, and other related charges) plus insurance and freight both ways, subject to import within one year of export and provision of sufficient evidence that the metals were obtained from the exported anode slime.