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Customs - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Valuation of imported goods - related party - enhancement of ...


Valuation of Imported Goods: Related Parties' Agreements Don't Affect Value; Standard Clauses Ensure Healthy Business Relations.

January 9, 2017

Case Laws     Customs     AT

Valuation of imported goods - related party - enhancement of value - The restrictive clauses are general clauses, always agreed upon by the seller and the purchaser in order to have healthy business relations and cannot be considered as a clause which denotes the relationship - AT

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