Customs Valuation (Determination of Value of Imported Goods) Rules 2007

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....9 (SAKA) G.S.R. 1202 (E).- In exercise of the powers conferred by section 156 read with section 14 of the Customs Act, 1962 (52 of 1962), the Central Government, hereby makes the following rules to amend the Customs Valuation (Determination of Value of Imported Goods) Rules 2007, namely:- 2. (i) These rules may be called the Customs Valuation (Determination of Value of Imported Goods) Amendm....

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...., loading, unloading and handling charges associated with the delivery of the imported goods to the place of importation; (b) the cost of insurance to the place of importation: Provided that where the cost referred to in clause (a) is not ascertainable, such cost shall be twenty per cent of the free on board value of the goods: Provided further that where the free on boa....

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....ent of free on board value of the goods: Provided also that in the case of goods imported by sea or air and transshipped to another customs station in India, the cost of insurance, transport, loading, unloading, handling charges associated with such transshipment shall be excluded. Explanation- The cost of transport of the imported goods referred to in clause (a) include....