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CUSTOMS - SALE OF IMPORTED GOODS ON HIGH SEAS – DETERMINATION OF VALUE FOR ASSESSMENT - REG.

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Full Text of the Document

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.... : 05-03-2004 1. Attention of the Importers, Custom House Agents, Trading Public and all others concerned, is invited to the Customs Valuations Rules, 1988 and to the various instructions issued by ....

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Full Text of the Document

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....e declared CIF value. Such "High-Seas sales charges" are taken to be 2% of the CIF value as a general practice. However, in cases, where actual "High-seas sales charges" are more than 2% on the CIF va....