https://www.taxtmi.com/manuals?id=272 Customs valuation prioritises the transaction value-the price actually paid or payable-subject to prescribed adjustments and customs verification; where notified Tariff Values exist those govern ad valorem duty calculation. If transaction value is unacceptable due to missing data, valuation conditions, related-party influence, restrictions, or doubts about accuracy, rules prescribe hierarchical alternative methods (identical/similar transaction comparison, deductive, computed, fallback). Specified valuation factors require additions or deductions. Procedural safeguards include notices, hearings, appeals and provisional clearance against security. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Jun 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=272 Customs valuation prioritises the transaction value-the price actually paid or payable-subject to prescribed adjustments and customs verification; where notified Tariff Values exist those govern ad valorem duty calculation. If transaction value is unacceptable due to missing data, valuation conditions, related-party influence, restrictions, or doubts about accuracy, rules prescribe hierarchical alternative methods (identical/similar transaction comparison, deductive, computed, fallback). Specified valuation factors require additions or deductions. Procedural safeguards include notices, hearings, appeals and provisional clearance against security. Manuals Customs Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=272