Customs Valuation (Determination of Value of Imported Goods) Rules, 2007
Notification No. 94/2007-Cus (NT) Dated 13/9/2007
G.S.R " ..(E) In exercise of the powers conferred by section 156 read with section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the Customs Valuation (Determination of Price of Imported goods) Rules, 1988 except as respects things done or omitted to be done before such supersession, 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 | Transaction value of identical goods |
| Rule 5 | Transaction value of similar goods |
| Rule 6 | Determination of value where value can not be determined under rules 3, 4 and 5 |
| Rule 7 | Deductive value. |
| Rule 8 | Computed value |
| Rule 9 | Residual method |
| Rule 10 | Cost and services |
| Rule 11 | Declaration by the importer |
| Rule 12 | Rejection of declared value |
| Rule 13 | Interpretative notes |