Board Notification No. 91/2017-Customs (N.T) dated 26.09.2017 and Circular No.39/2017 -Customs dated 26.09.2017 on the amendment of Customs Valuation (Determination of value of imported goods) Rules

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..... ON ISLAND, COCHIN-682009 F.No.C1/03/2016 TU. Cus. Dated: 05.10.2017 TRADE FACILITY NO. 12/2017 Subject: Board Notification No. 91/2017-Customs (N.T) dated 26.09.2017 and Circular No.39/2017 -Customs dated 26.09.2017 on the amendment of Customs Valuation (Determination of value of imported goods) Rules- Reg. Kind attention of exporters, importers, Customs Brokers, Steamer Agents and all other .....

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..... hereby informed that the transaction value of the imported goods in terms of section 14 of the Customs, Act, 1962 would include the costs incurred up to the place of importation (as clarified vide para 3.1 of circular 39/2017) and all the relevant documents related to the same shall be submitted before the clearance of cargo. 4. Consequent to the above mentioned changes notified by the Board, al .....

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