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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Guidelines for Valuing Goods from 100% EOUs in Domestic Market: Focus on Transaction Value and Customs Rules.</h1> The circular addresses the valuation of goods manufactured by units under the 100% Export Oriented Unit (EOU) Scheme when cleared in the Domestic Tariff Area (DTA). It revises previous instructions due to difficulties faced by assessing officers and traders. The valuation should consider factors like the sale price, export price, and nature of the transaction. The circular clarifies that if the invoice price reflects the transaction value in line with Customs Valuation Rules, it can be accepted without comparing with imported goods prices. Otherwise, further inquiries are needed to determine the assessable value, especially in transactions involving related entities.
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