Customs Valuation (Determination of Value of Export Goods) Rules, 2007
Notification No. 95/2007-Cus (NT) Dated 13/9/2007
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, namely,
| Rule 1 | Short title, commencement and application |
| Rule 2 | Definitions |
| Rule 3 | Determination of the method of valuation |
| Rule 4 | Determination of export value by comparison |
| Rule 5 | Computed value method |
| Rule 6 | Residual method |
| Rule 7 | Declaration by the exporter |
| Rule 8 | Rejection of declared value |