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of <h1>Rule 6 of Customs Valuation Rules, 2007: Residual Method for Fair Export Goods Valuation Beyond Standard Methods.</h1> Under the Customs Valuation (Determination of Value of Export Goods) Rules, 2007, Rule 6 outlines the residual method for determining the value of export goods. If the value cannot be ascertained using Rules 4 and 5, it must be determined using reasonable means aligned with the rules' principles and provisions. The local market price of the export goods should not be the sole basis for this valuation. This method ensures a fair and consistent approach to valuing export goods when standard methods are not applicable.
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