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of <h1>Amendment to Customs Valuation Rules: Importers Must Declare Accurate Goods Value, Provide Manufacturer's Invoice When Needed.</h1> The Customs Valuation (Determination of Price of Imported Goods) Amendment Rules, 1991, issued on October 1, 1991, amends the 1988 rules under the Customs Act, 1962. Superseding the 1990 notification, the amendment modifies Rule 10, requiring importers or their agents to provide a declaration with full and accurate details of the imported goods' value. Additionally, they must furnish any necessary documents, such as an invoice from the manufacturer or producer, if the goods are imported through a third party, as deemed necessary by the proper officer for determining the value of the goods.
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