https://www.taxtmi.com/circulars?id=63070 Transaction value is the primary basis for export valuation under Rule 3 and is accepted even between related parties unless the relationship influenced price; where transaction value is not accepted valuation proceeds through Rules 4-6. Rule 8 permits rejection of declared value upon reasoned doubt, triggers an inquiry, and allows provisional export with representative sample retention and a simple undertaking (Annexure-B), while Annexure-A prescribes the exporter's value declaration to be filed with the shipping bill. en-us Wed, 10 Oct 2007 00:00:00 +0530 Wed, 11 Feb 2026 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63070 Transaction value is the primary basis for export valuation under Rule 3 and is accepted even between related parties unless the relationship influenced price; where transaction value is not accepted valuation proceeds through Rules 4-6. Rule 8 permits rejection of declared value upon reasoned doubt, triggers an inquiry, and allows provisional export with representative sample retention and a simple undertaking (Annexure-B), while Annexure-A prescribes the exporter's value declaration to be filed with the shipping bill. Circulars Customs Wed, 10 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63070