TaxTMI 
TaxTMI 
We have done search on this subject,but unable to find answer.We looking for customs rules or notifications or circulars and case laws also or any other valid documents regarding the rules for valuation of imported goods supplied free of charge by the related party suppliers.
customs valuation of free of charge import from related party as per GATT valuation rules
06 Jan 2014 
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Customs valuation of free of charge related party imports may require applying GATT valuation principles and seeking specific guidance.
Customs valuation under GATT valuation rules for goods imported free of charge from related parties requires determining whether transaction value or alternative GATT methods apply when no price exists, and identifying the notifications, circulars, or case law that prescribe valuation mechanisms and evidentiary requirements for such related party free supplies. (AI Summary)
Customs valuation under GATT valuation rules for goods imported free of charge from related parties requires determining whether transaction value or alternative GATT methods apply when no price exists, and identifying the notifications, circulars, or case law that prescribe valuation mechanisms and evidentiary requirements for such related party free supplies. (AI Summary)
