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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation of goods - valuation Integrated Circuits and ...


Imported Circuit and Transistor Values Can't Be Based on Indicative Quotations Lacking Country of Origin Details.

December 1, 2015

Case Laws     Customs     AT

Valuation of goods - valuation Integrated Circuits and transistors imported - Assessable value cannot be determined on the basis of quotation. Quotations are merely indicative price having no relevance as to the Country of Origin, which is admittedly not mentioned on the quotation - AT

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