https://www.taxtmi.com/notifications?id=6103 The value of export goods shall be the transaction value, accepted even where buyer and seller are related if the relationship did not influence price; failing that, value is determined sequentially by comparison with goods of like kind and quality exported at or about the same time with adjustments, then by a computed value including cost of production, design/brand charges and profit, and finally by a residual method using reasonable means. Exporters must furnish a declaration of value; the proper officer may request further information and, if reasonable doubt remains, reject the declared value after affording a written statement of grounds and an opportunity to be heard. en-us Thu, 13 Sep 2007 00:00:00 +0530 Fri, 20 Feb 2009 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=6103 The value of export goods shall be the transaction value, accepted even where buyer and seller are related if the relationship did not influence price; failing that, value is determined sequentially by comparison with goods of like kind and quality exported at or about the same time with adjustments, then by a computed value including cost of production, design/brand charges and profit, and finally by a residual method using reasonable means. Exporters must furnish a declaration of value; the proper officer may request further information and, if reasonable doubt remains, reject the declared value after affording a written statement of grounds and an opportunity to be heard. Notifications Customs Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/notifications?id=6103