Transaction value - CBEC's Customs Manual 2023 - Customs

..... of its Rule 10. 5.2 The price actually paid or payable is the total payment made or to be made by the buyer to the seller or for the benefit of the seller for the imported goods. It includes all payments made as a condition of sale of the imported go .....

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Transaction value - CBEC s Customs Manual 2023 - Customs

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..... Method - Comparison with transaction value of identical goods (Rule 4); (ii) Comparative Value Method - Comparison with transaction value of similar goods (Rule 5); (iii) Deductive Value Method - Based on sale price in importing country (Rule 7); (iv .....

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Transaction value - CBEC s Customs Manual 2023 - Customs

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