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Rule 6 - Determination of value where value can not be determined under rules 3, 4 and 5 - Customs Valuation (Determination of Price of imported Goods) Rules, 2007
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6. Determination of value where value can not be determined under rules 3, 4 and 5. - If the value of imported goods cannot be determined under the provisions of rules 3, 4 and 5, the value shall be determined under the provisions of rule 7 or, when the value cannot be determined under that rule, under rule 8.<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> Provided that at the request of the importer, and with the approval of the proper officer, the order of application of rules 7 and 8 shall be reversed.