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of <h1>New Customs Valuation Rules 2007: Key Methods and Definitions for Import Price Determination in India</h1> The Customs Valuation (Determination of Price of Imported Goods) Rules, 2007, issued by the Government of India, replace the 1988 rules, effective from October 10, 2007. These rules outline the methods for determining the value of imported goods for customs purposes. They define key terms like 'computed value,' 'deductive value,' 'identical goods,' and 'similar goods.' The rules specify methods for valuation, including transaction value, identical goods, similar goods, deductive value, and computed value, with provisions for adjustments and conditions under which values can be accepted or rejected. The rules also include guidelines for declaration by importers and provide interpretative notes for clarity.
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