Customs Valuation (Determination of Value of Imported Goods) Rules 2007

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..... In exercise of the powers conferred by section 156 read with section 14 of the Customs Act, 1962 (52 of 1962), the Central Government, hereby makes the following rules to amend the Customs Valuation (Determination of Value of Imported Goods) Rules 2007, namely:- 2. (i) These rules may be called the Customs Valuation (Determination of Value of Imported Goods) Amendment Rules, 2017. (ii) They sha .....

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..... mported goods to the place of importation; (b) the cost of insurance to the place of importation: Provided that where the cost referred to in clause (a) is not ascertainable, such cost shall be twenty per cent of the free on board value of the goods: Provided further that where the free on board value of the goods is not ascertainable but the sum of free on board value of the goods and the c .....

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..... d to another customs station in India, the cost of insurance, transport, loading, unloading, handling charges associated with such transshipment shall be excluded. Explanation- The cost of transport of the imported goods referred to in clause (a) includes the ship demurrage charges on charted vessels, lighterage or barge charges." [F. No. 466/32/2015-Cus-V] (Satyajit Mohanty) Director (ICD) .....

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