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Valuation under customs act

Rule-3 - Determination of the Method of Valuation for Imported goods Sub-rule - 3 Clause - C Can you extend this with any one example sir

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Gandlapati Hari Reddi

Gandlapati Hari Reddi

CA Final

15K+

23-Sep-22

53

Answers (1)

As per Rule 3, we do not consider any other alternate valuation we consider only the transaction value subject to adjustments made under Rule 10. However, if Rule 3 value is rejected then the alternate rules come into play.


Shiva Teja

Shiva Teja

Faculty

26-Sep-22

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