Transaction value principle: export goods valued by transaction value; related-party sales accepted if price remains uninfluenced. The value of export goods is primarily the transaction value, accepted even for related-party sales provided the relationship did not influence the price; if the transaction value cannot be used or is influenced, valuation follows the prescribed sequential alternative methods.
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.
Transaction value principle: export goods valued by transaction value; related-party sales accepted if price remains uninfluenced.
The value of export goods is primarily the transaction value, accepted even for related-party sales provided the relationship did not influence the price; if the transaction value cannot be used or is influenced, valuation follows the prescribed sequential alternative methods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.