https://www.taxtmi.com/article/detailed?id=16499 Related-party imports attract heightened scrutiny in customs valuation because the declared transaction value may be challenged where the buyer and seller are connected. Under the customs valuation framework, imported goods are ordinarily assessed on the actual price paid or payable, but a related relationship does not by itself disqualify the declared value. Acceptance depends on whether the relationship influenced the price, and customs authorities must first have reasonable grounds to doubt the declaration before requiring further explanation or documents from the importer. en-us Tue, 26 May 2026 08:28:24 +0530 Tue, 26 May 2026 08:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16499 Related-party imports attract heightened scrutiny in customs valuation because the declared transaction value may be challenged where the buyer and seller are connected. Under the customs valuation framework, imported goods are ordinarily assessed on the actual price paid or payable, but a related relationship does not by itself disqualify the declared value. Acceptance depends on whether the relationship influenced the price, and customs authorities must first have reasonable grounds to doubt the declaration before requiring further explanation or documents from the importer. Articles Customs - Import - Export - SEZ Tue, 26 May 2026 08:28:24 +0530 https://www.taxtmi.com/article/detailed?id=16499