https://www.taxtmi.com/article/detailed?id=15191 Customs valuation can include royalties, brand fees, "free" samples or bonus goods, foreign design/R&D or tooling costs, deferred or contingent payments, and warranty replacement imports if those payments or supplies are connected to the sale, because customs applies valuation principles focused on the true economic cost of the goods. Transfer pricing and GST treatment do not determine customs valuation. Importers should coordinate GST, TP, customs and finance teams, review contracts and foreign payments, maintain documentary evidence, and prepare for post clearance audits. en-us Tue, 07 Oct 2025 08:32:00 +0530 Tue, 07 Oct 2025 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15191 Customs valuation can include royalties, brand fees, "free" samples or bonus goods, foreign design/R&D or tooling costs, deferred or contingent payments, and warranty replacement imports if those payments or supplies are connected to the sale, because customs applies valuation principles focused on the true economic cost of the goods. Transfer pricing and GST treatment do not determine customs valuation. Importers should coordinate GST, TP, customs and finance teams, review contracts and foreign payments, maintain documentary evidence, and prepare for post clearance audits. Articles Customs - Import - Export - SEZ Tue, 07 Oct 2025 08:32:00 +0530 https://www.taxtmi.com/article/detailed?id=15191