https://www.taxtmi.com/article/detailed?id=6557 Costs under a Technical Know-how Agreement executed and provided after importation cannot be added to the transaction value declared for customs purposes; post-importation services lack the necessary temporal and causal nexus to be includable in the customs value and therefore are not permissible additions to the declared price on the Bill of Entry. en-us Thu, 03 Dec 2015 09:47:42 +0530 Thu, 03 Dec 2015 09:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6557 Costs under a Technical Know-how Agreement executed and provided after importation cannot be added to the transaction value declared for customs purposes; post-importation services lack the necessary temporal and causal nexus to be includable in the customs value and therefore are not permissible additions to the declared price on the Bill of Entry. Articles Customs - Import - Export - SEZ Thu, 03 Dec 2015 09:47:42 +0530 https://www.taxtmi.com/article/detailed?id=6557