https://www.taxtmi.com/article/detailed?id=16994 Where a commercial invoice is unavailable, imported goods may be valued through the sequential alternative methods under the Customs Valuation Rules, including identical goods, similar goods, deductive value, computed value, and the fallback method. The importer should provide corroborative price evidence and seek provisional assessment under Section 18. Clearance on a provisional basis requires a bond and security for potential differential duty. The original invoice must be submitted for finalisation when received, with payment of any shortfall or refund of excess duty as applicable. en-us Tue, 21 Jul 2026 08:32:47 +0530 Tue, 21 Jul 2026 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16994 Where a commercial invoice is unavailable, imported goods may be valued through the sequential alternative methods under the Customs Valuation Rules, including identical goods, similar goods, deductive value, computed value, and the fallback method. The importer should provide corroborative price evidence and seek provisional assessment under Section 18. Clearance on a provisional basis requires a bond and security for potential differential duty. The original invoice must be submitted for finalisation when received, with payment of any shortfall or refund of excess duty as applicable. Articles Customs - Import - Export - SEZ Tue, 21 Jul 2026 08:32:47 +0530 https://www.taxtmi.com/article/detailed?id=16994