https://www.taxtmi.com/manuals?id=7217 The primary basis for customs valuation is the transaction value, defined as the price actually paid or payable including payments to third parties as a condition of sale; if valuation conditions are unmet or doubts exist about declared value, valuation proceeds by a hierarchical sequence of methods: comparison with identical goods, comparison with similar goods, deductive resale-based method, computed cost-based method, and a fallback method applying earlier approaches with flexibility. en-us Wed, 19 Feb 2025 18:40:48 +0530 Wed, 19 Feb 2025 18:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7217 The primary basis for customs valuation is the transaction value, defined as the price actually paid or payable including payments to third parties as a condition of sale; if valuation conditions are unmet or doubts exist about declared value, valuation proceeds by a hierarchical sequence of methods: comparison with identical goods, comparison with similar goods, deductive resale-based method, computed cost-based method, and a fallback method applying earlier approaches with flexibility. Manuals Customs Wed, 19 Feb 2025 18:40:48 +0530 https://www.taxtmi.com/manuals?id=7217