Residual method for export valuation requires reasonable means and excludes sole reliance on local market price. Where the value of export goods cannot be determined under the specified primary methods, the value shall be determined using reasonable means consistent with the principles and general provisions of the valuation rules, provided that the local market price of the export goods may not be the only basis for determining the value.
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Residual method for export valuation requires reasonable means and excludes sole reliance on local market price.
Where the value of export goods cannot be determined under the specified primary methods, the value shall be determined using reasonable means consistent with the principles and general provisions of the valuation rules, provided that the local market price of the export goods may not be the only basis for determining the value.
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