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of <h1>Customs Valuation Rules 2007: Export Goods Value Based on Transaction Value, Subject to Rules 4-6 If Influenced.</h1> The Customs Valuation (Determination of Value of Export Goods) Rules, 2007, specify that the value of export goods should primarily be the transaction value, as long as the relationship between the buyer and seller has not influenced the price. If the transaction value cannot be determined or accepted, the valuation must follow a sequential process through rules 4 to 6. These rules establish the framework for determining the value of export goods for customs purposes, ensuring that the valuation process is consistent and fair, even when the parties involved are related.
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