Retail sale price determination clarified: declared price or market inquiries govern valuation, with highest price and tamper rules applied. Rules require that where retail sale price is undeclared, misdeclared, obliterated or tampered with, the declared price of identical goods removed within one month before or after shall be taken; failing that, sample-based retail market enquiries at or about the time of removal shall determine the retail sale price. If multiple prices result, the highest price applies. Tampering that increases price makes the increased price applicable to goods removed one month before and after removal. If price remains unascertainable, determination follows the principles of section 4A and associated rules.