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          <h1>Rule 4 of Customs Valuation Rules 2007: Adjustments Ensure Fair Export Goods Valuation Based on Similar Transactions.</h1> The Customs Valuation (Determination of Value of Export Goods) Rules, 2007, Rule 4, outlines the method for determining the export value of goods. The value is based on the transaction value of similar goods exported at the same time to the same or another destination country. Adjustments may be made by the proper officer for differences in export dates, commercial and quantity levels, composition, quality, design, and domestic freight and insurance charges. These adjustments ensure a fair valuation by considering relevant factors that affect the comparison between the goods being assessed and those used as a reference.

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