Guide to Customs Valuation

The detailed coverage of the book is as follows:

• Introduction
• Valuation of Imported Goods
• Transaction Value
• Transaction Value to be Accepted in the Absence of Condition and Restriction under Rule 3(2)
• Contract Prices and Transaction Value
• High Sea Sales and Transaction Value
• Related Persons
• Transaction Value of Identical or Similar Goods and Contemporaneous Imports
• Deductive Value
• Computed Value
• Residual Method
• Reliance on Foreign Journals indicating International Prices for Determining Assessable Value
• Addition to Transaction Value Royalty, Licence and Technical Know-How Fees
• Other Addition to Transaction Value
• Declaration by the Importer
• Rejection of Declared Value
• Investigation by Special Valuation Branch
• Valuation of Export Goods
• Export Valuation
• Under-Invoicing and Over-Invoicing of Exports
• Customs Valuation (Determination of Value of Export Goods) Rules, 2007
• Inclusion/Exclusion Duty Element from Cum Duty Price
• Valuation of Goods Sold in DTA from EOU and Debonding of Capital Goods from EOU