https://www.taxtmi.com/acts?id=7098 Interpretative notes to the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 clarify transaction value, related-party pricing, identical and similar goods comparisons, deductive and computed value methods, and the fallback approach. They explain the treatment of direct and indirect payments, buyer's own activities, post-importation charges, restrictions, conditions affecting price, and the need for objective evidence for adjustments. The notes also describe the handling of assists, apportionment, royalties, licence fees, and the requirement that additions be supported by objective and quantifiable data. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Jul 2026 15:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7098 Interpretative notes to the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 clarify transaction value, related-party pricing, identical and similar goods comparisons, deductive and computed value methods, and the fallback approach. They explain the treatment of direct and indirect payments, buyer's own activities, post-importation charges, restrictions, conditions affecting price, and the need for objective evidence for adjustments. The notes also describe the handling of assists, apportionment, royalties, licence fees, and the requirement that additions be supported by objective and quantifiable data. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7098