https://www.taxtmi.com/article/detailed?id=17173 Transaction value is the primary basis for customs valuation, subject to a genuine export sale, sole consideration, absence of prohibited restrictions, unaffected related-party pricing, and reliable documentary support. Prescribed additions include relevant commissions, packing, containers, royalties, buyer-supplied assists, resale proceeds, freight, handling, and insurance. Declared value may be rejected only on legally sustainable grounds supported by procedure, evidence, reasoned findings, and an opportunity for the importer. If unavailable, valuation must proceed sequentially through identical goods, similar goods, deductive value, computed value, and finally residual valuation without arbitrary or fictitious values. en-us Thu, 13 Aug 2026 08:32:10 +0530 Thu, 13 Aug 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17173 Transaction value is the primary basis for customs valuation, subject to a genuine export sale, sole consideration, absence of prohibited restrictions, unaffected related-party pricing, and reliable documentary support. Prescribed additions include relevant commissions, packing, containers, royalties, buyer-supplied assists, resale proceeds, freight, handling, and insurance. Declared value may be rejected only on legally sustainable grounds supported by procedure, evidence, reasoned findings, and an opportunity for the importer. If unavailable, valuation must proceed sequentially through identical goods, similar goods, deductive value, computed value, and finally residual valuation without arbitrary or fictitious values. Articles Customs - Import - Export - SEZ Thu, 13 Aug 2026 08:32:10 +0530 https://www.taxtmi.com/article/detailed?id=17173