https://www.taxtmi.com/article/detailed?id=280 The rules make transaction value the primary basis for export valuation, accept it when unrelated parties transact or where relationships did not influence price, and require sequential alternative methods-comparison, computed value, then residual-when transaction value is not determined. Exporters must submit a value declaration; the proper officer may require further evidence and, after inquiry and hearing, reject the declared value for specified reasons (significant variation from comparable transactions, values exceeding market value, misdeclaration), after which valuation proceeds by the alternative methods. en-us Thu, 05 Feb 2009 00:00:00 +0530 Thu, 05 Feb 2009 09:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=280 The rules make transaction value the primary basis for export valuation, accept it when unrelated parties transact or where relationships did not influence price, and require sequential alternative methods-comparison, computed value, then residual-when transaction value is not determined. Exporters must submit a value declaration; the proper officer may require further evidence and, after inquiry and hearing, reject the declared value for specified reasons (significant variation from comparable transactions, values exceeding market value, misdeclaration), after which valuation proceeds by the alternative methods. Articles Customs - Import - Export - SEZ Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=280