https://www.taxtmi.com/acts?id=7104 Where the value of export goods cannot be determined under the transaction value or related methods, residual valuation applies. The value must then be determined by reasonable means consistent with the principles and general provisions of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007. Local market price of the export goods cannot be the sole basis for fixing value. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Jul 2026 17:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7104 Where the value of export goods cannot be determined under the transaction value or related methods, residual valuation applies. The value must then be determined by reasonable means consistent with the principles and general provisions of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007. Local market price of the export goods cannot be the sole basis for fixing value. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7104