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        Customs

        Rule 2 - Definitions

        Customs Valuation (Determination of Value of Export Goods) Rules, 2007

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        Related person definitions determine attribution and control for export goods valuation under customs valuation rules. Defines key terms for export goods valuation: goods of like kind and quality are identical or similar in characteristics, quality, reputation and commercial interchangeability; transaction value means the export goods' value under the Customs Act. Persons are deemed related where specified relationships exist, including officers or directors, partners, employer-employee, specified ownership or control links, common or joint control, family membership, and where sole agency or distribution relationships meet these criteria; 'person' includes legal persons.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Related person definitions determine attribution and control for export goods valuation under customs valuation rules.

                            Defines key terms for export goods valuation: goods of like kind and quality are identical or similar in characteristics, quality, reputation and commercial interchangeability; transaction value means the export goods' value under the Customs Act. Persons are deemed related where specified relationships exist, including officers or directors, partners, employer-employee, specified ownership or control links, common or joint control, family membership, and where sole agency or distribution relationships meet these criteria; "person" includes legal persons.


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