Transaction value of identical goods determines import valuation, using lowest comparable export sale adjusted for commercial level and transport differences. Transaction value of identical goods sold for export to India and imported at or about the same time shall be used to value imported goods, prioritising sales at the same commercial level and substantially the same quantity. If such sales are not found, values from different commercial levels or quantities may be used after adjustments based on demonstrated evidence for differences attributable to commercial level or quantity. Adjust for significant transport-related costs and charges, and where multiple transaction values exist, adopt the lowest value.