https://www.taxtmi.com/circulars?id=59849 The Rules define "place of importation" as the customs station where goods are brought for clearance for home consumption or removal to warehouse, and stipulate that the transaction value under section 14 of the Customs Act includes costs incurred up to the place of importation; all relevant documents evidencing such costs must be submitted before cargo clearance. en-us Thu, 05 Oct 2017 00:00:00 +0530 Tue, 26 Feb 2019 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59849 The Rules define "place of importation" as the customs station where goods are brought for clearance for home consumption or removal to warehouse, and stipulate that the transaction value under section 14 of the Customs Act includes costs incurred up to the place of importation; all relevant documents evidencing such costs must be submitted before cargo clearance. Circulars Customs Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59849