Transaction value determination: valuation methods for imported goods under customs valuation rules, requiring alternative methods when transaction value is uncertain

The valuation of imported goods is anchored on the transaction value - the price actually paid or payable including conditional payments and payments to third parties for seller obligations. If valuation conditions are unmet or objective data are lacking, customs must apply alternative methods in hierarchical order: identical goods comparison, similar goods comparison, deductive method based on import-country sale price, computed value based on production costs and profit, and a flexible fallback method.

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