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of <h1>Rule 9 Customs Valuation: Residual Method for Import Price, Avoiding Domestic and Arbitrary Factors in India.</h1> Rule 9 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007, outlines the residual method for determining the value of imported goods when it cannot be ascertained using preceding rules. This method requires using reasonable means consistent with the rules and available data in India, ensuring the determined value does not exceed the price of similar goods sold in international trade under unbiased conditions. The rule prohibits valuation based on factors like domestic selling prices in India, highest alternative values, export market prices, production costs, export prices to other countries, minimum customs values, or arbitrary values.
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