Notification under Customs Act clarifies customs treatment of sales tax, VAT and other like taxes for import valuation guidance. Notification under Section 53/2017 of the Customs Act, 1962 issues Notification No. 53/2017 Customs addressing the treatment of sales tax, value added tax, local tax and other taxes or charges levied on sale, purchase or transportation of like goods in India, and directs importers, clearing agents and the trading public to consult the central notification for guidance on customs valuation and related tax treatment.