Transaction value acceptance for EOU to DTA clearances when invoice reflects arm's-length export value and valuation rules apply. Accept the invoice price as the operative transaction value for goods cleared from 100% EOUs to the DTA when the invoice reflects an arm's-length export value and conforms to customs valuation parameters; no comparison with imported CIF prices or other undertakings is required in such cases. If the invoice fails to satisfy transaction value criteria-such as related-party sales or other indications of non-arm's-length pricing-assessing officers must apply best-judgement valuation, considering comparable sale and export prices, transaction nature, and enquiries to determine assessable value.