https://www.taxtmi.com/manuals?id=2089 Transaction value may be rejected where use or disposition restrictions exist (with narrow exceptions), where the sale is subject to conditions or considerations whose value cannot be determined (excluding production or marketing conditions), where subsequent resale proceeds accrue to the seller unless adjustable, and where buyer and seller are related unless lack of price influence and approximation to a test value are demonstrated. The proper officer may reject declared value under the procedural rule when doubts persist after additional information is furnished; the rule provides a rejection mechanism rather than a valuation method and allows acceptance after consultation if doubts are resolved. en-us Sat, 04 Mar 2023 18:29:00 +0530 Tue, 21 Mar 2023 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2089 Transaction value may be rejected where use or disposition restrictions exist (with narrow exceptions), where the sale is subject to conditions or considerations whose value cannot be determined (excluding production or marketing conditions), where subsequent resale proceeds accrue to the seller unless adjustable, and where buyer and seller are related unless lack of price influence and approximation to a test value are demonstrated. The proper officer may reject declared value under the procedural rule when doubts persist after additional information is furnished; the rule provides a rejection mechanism rather than a valuation method and allows acceptance after consultation if doubts are resolved. Manuals Customs Sat, 04 Mar 2023 18:29:00 +0530 https://www.taxtmi.com/manuals?id=2089