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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation - SVB has accepted the invoice price as transaction ...


SVB Accepts Invoice Price as Transaction Value; Customized Goods Exempt from Comparing Similar Imports Per OIO and Order.

December 12, 2015

Case Laws     Customs     AT

Valuation - SVB has accepted the invoice price as transaction value - When the goods are customised as clearly recorded in the OIO as well as in the impugned order, the comparison of contemporaneous imports of similar goods or identical goods does not arise. - AT

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