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of <h1>Customs Valuation Rules, 2007: Imported goods must use 'Transaction Value' with specific adjustments; compliance required for accuracy.</h1> The Customs Valuation Rules, 2007, mandate that the valuation of imported goods should be based on the 'Transaction Value,' which is the price paid or payable, adjusted by specific valuation factors. This valuation is contingent upon compliance with certain conditions and the satisfaction of customs authorities regarding the accuracy of the declared value.
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