Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Related-party status alone does not justify rejecting the declared transaction value of imported goods. Rule 3(3)(a) of the Customs Valuation Rules, 2007 requires examination of whether the relationship influenced the price. Accepted transaction values of identical or similar goods imported from unrelated suppliers cannot be ignored when assessing related-party imports. Valuation methods must be applied sequentially, exhausting Rules 3 to 5 before resorting to Rules 7 to 9.
Related-party status alone does not justify rejecting the declared transaction value of imported goods. Rule 3(3)(a) of the Customs Valuation Rules, 2007 requires examination of whether the relationship influenced the price. Accepted transaction values of identical or similar goods imported from unrelated suppliers cannot be ignored when assessing related-party imports. Valuation methods must be applied sequentially, exhausting Rules 3 to 5 before resorting to Rules 7 to 9.
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