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of <h1>Customs Valuation Rules 2007: Key Methods for Fair Pricing of Imports, Including Adjustments and Conditions for Acceptance.</h1> The Customs Valuation (Determination of Price of Imported Goods) Rules, 2007, outlines the methodology for determining the customs value of imported goods. It emphasizes using generally accepted accounting principles for recording and disclosing economic resources and obligations. The rules define conditions under which transaction values are acceptable, such as when buyer and seller relationships do not influence the price. It also details adjustments for costs like transport, duties, and post-importation charges, and specifies conditions for using identical or similar goods for valuation. The rules provide guidance on deductive, computed, and flexible valuation methods, ensuring transparency and fairness in the customs valuation process.
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