Valuation of EOU DTA clearances must follow Customs Valuation Rules, applying Rules 3 to 9 sequentially to determine transaction value. Valuation of goods cleared from an Export Oriented Unit for sale in the Domestic Tariff Area must be determined under the Customs Valuation framework by sequential application of the Customs Valuation Rules to fix the transaction value when the sale occurs after clearance; earlier guidance on the subject is withdrawn and field formations must follow the Customs Valuation Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Valuation of EOU DTA clearances must follow Customs Valuation Rules, applying Rules 3 to 9 sequentially to determine transaction value.
Valuation of goods cleared from an Export Oriented Unit for sale in the Domestic Tariff Area must be determined under the Customs Valuation framework by sequential application of the Customs Valuation Rules to fix the transaction value when the sale occurs after clearance; earlier guidance on the subject is withdrawn and field formations must follow the Customs Valuation Rules.
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