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Customs Valuation
Home List Manuals Customs ManualCBEC's Customs Manual 2023Customs Valuation This

CBEC's Customs Manual 2023

Customs Valuation

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Chapters / List

  1. Customs Valuation
  2. Tariff value
  3. Valuation of imported/export goods in general
  4. Methods of valuation of imported goods
  5. Transaction value
  6. Valuation factors
  7. Cases where transaction value may be rejected
  8. Provisional clearance of imported goods
  9. Valuation of imported goods in case of related party transaction
  10. Methods of valuation of export goods
  11. Rights of appeal:
  12. Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)