The sales value of a used multihull

[geoff326]

Exactly. The point is customs can't simply base the value of the boat on the local market as a previous poster thinks. This is because these boats would have already incurred customs and G.S.T. Further, how the boat was delivered has to be taken into account; if it was F.I.S. from France then customs valuation will include the shipping costs. If it was sailed across, then apparently freight is based on the last port of call before arriving in Australia.