https://www.taxtmi.com/acts?id=7086 Rule 2 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 supplies the core definitions governing customs valuation. It defines computed value, deductive value, transaction value, goods of the same class or kind, identical goods, similar goods, produced, and place of importation. The rule also sets out when persons are related for valuation purposes, including control, shareholding, partnership, employment, family relationship, and sole agency or distributorship arrangements if the stated criteria are met. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 07 Jul 2026 18:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7086 Rule 2 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 supplies the core definitions governing customs valuation. It defines computed value, deductive value, transaction value, goods of the same class or kind, identical goods, similar goods, produced, and place of importation. The rule also sets out when persons are related for valuation purposes, including control, shareholding, partnership, employment, family relationship, and sole agency or distributorship arrangements if the stated criteria are met. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7086