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of <h1>Customs Valuation Rules 2007: When Transaction Values Can Be Rejected Due to Buyer Restrictions or Related Parties</h1> The Customs Valuation Manual outlines scenarios where transaction values may be rejected under Valuation Rules, 2007. Rejection can occur if there are buyer restrictions, unless imposed by law or not affecting value, or if sale conditions prevent value determination. Rejection is possible if resale proceeds benefit the seller without adjustments, or if buyer and seller are related, unless the relationship doesn't influence price. Rule 12 allows rejection if declared values are doubted, even after additional evidence, unless resolved through consultation. The manual includes interpretative notes for rule application.
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