https://www.taxtmi.com/acts?id=7101 Export goods are to be valued on the basis of transaction value, subject to rule 8. The transaction value is accepted even where the buyer and seller are related, provided the relationship has not influenced the price. If value cannot be determined on that basis, valuation proceeds sequentially through rules 4 to 6. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Jul 2026 17:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7101 Export goods are to be valued on the basis of transaction value, subject to rule 8. The transaction value is accepted even where the buyer and seller are related, provided the relationship has not influenced the price. If value cannot be determined on that basis, valuation proceeds sequentially through rules 4 to 6. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7101