https://www.taxtmi.com/manuals?id=7219 The transaction value may be rejected where sale terms impose use or disposition restrictions (subject to limited exceptions), where price is conditional on 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 absence of price influence and approximation to a test value is shown. Under Rule 12, a proper officer may reject a declared value if reasonable doubts remain after further information, with the rule providing a rejection mechanism rather than a valuation method; interpretative notes in the schedule govern rule interpretation. en-us Wed, 19 Feb 2025 18:49:54 +0530 Wed, 19 Feb 2025 18:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7219 The transaction value may be rejected where sale terms impose use or disposition restrictions (subject to limited exceptions), where price is conditional on 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 absence of price influence and approximation to a test value is shown. Under Rule 12, a proper officer may reject a declared value if reasonable doubts remain after further information, with the rule providing a rejection mechanism rather than a valuation method; interpretative notes in the schedule govern rule interpretation. Manuals Customs Wed, 19 Feb 2025 18:49:54 +0530 https://www.taxtmi.com/manuals?id=7219