Customs Valuation of goods sold on high seas

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fer to the Minutes of the Conference of Collector of Customs held in Calcutta in December, 1988 and to say that the question of valuation of goods sold at high seas before their importation was again examined by the Board. It was observed that adopting the sale price at High Seas for the purpose of Valuation is perfectly within the provisions of the GATT Valuation Code. It was, accordingly decided....