https://www.taxtmi.com/article/detailed?id=15168 Customs valuation in India requires inclusion of all consideration linked to imported goods in the assessable value, including royalties, brand fees, design and tooling payments, free samples assigned market value, warranty replacements with notional value, and deferred or profit based payments; Transfer Pricing compliance does not guarantee acceptance by Customs, and mismatches between Customs, GST, and TP positions necessitate contract review, cross functional coordination, and specialist engagement to avoid reassessments and penalties. en-us Fri, 03 Oct 2025 08:37:24 +0530 Fri, 03 Oct 2025 08:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15168 Customs valuation in India requires inclusion of all consideration linked to imported goods in the assessable value, including royalties, brand fees, design and tooling payments, free samples assigned market value, warranty replacements with notional value, and deferred or profit based payments; Transfer Pricing compliance does not guarantee acceptance by Customs, and mismatches between Customs, GST, and TP positions necessitate contract review, cross functional coordination, and specialist engagement to avoid reassessments and penalties. Articles Customs - Import - Export - SEZ Fri, 03 Oct 2025 08:37:24 +0530 https://www.taxtmi.com/article/detailed?id=15168