Directorate General of Valuation Central Board of Excise & Customs Government of India

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  1. FAQ's

    ... is settlement by the buyer of a debt owed by the seller. A commercial invoice usually reflects the total payment made. However, if it ... receive a specified quantity of finished goods. (iv) No part of the proceeds of any subsequent resale, disposal or use of the goods ...

    dgov-supadmin - 23/05/2019 - 17:03

  2. Val.Agreement

    ... information to be exchanged, subject to the requirements of commercial confidentiality, with a view to determining a proper basis of value ... the provisions of Article 8, provided: that there are no restrictions as to the disposition or use of the goods by the buyer other ...

    dgov-supadmin - 22/05/2019 - 15:21

  3. मूल्यांकन समझौता

    ... information to be exchanged, subject to the requirements of commercial confidentiality, with a view to determining a proper basis of value ... the provisions of Article 8, provided: that there are no restrictions as to the disposition or use of the goods by the buyer other ...

    dgov-supadmin - 08/01/2025 - 11:55

  4. Valuation History

    ... essential elements being price, time, place, quantity and commercial level. The emphasis was on the intrinsic value of the goods. By ... in this connection. The value for Customs purposes could no longer be based on arbitrary or fictitious values; it has to be based on the ...

    dgov-supadmin - 04/07/2018 - 16:56

  5. Brief on Valuation

    ... of international trade, where the seller and the buyer have no interest in the business of each other and the price is the sole ... are clearly distinguishable and separately declared in the commercial invoice:- Buying commission: Interest charges for deferred ...

    dgov-supadmin - 04/07/2018 - 16:40

  6. order in original No.11/Cus/2001 Dated : 25.10.2001

    CESTAT order No.657-659/04-NB (A) dated 1/7/2004 In the case Appeal No. C/601/2001 ... which the elements of service charges were included in the value in terms of Rule 9 (1) (b) (iv) of the Customs Valuation Rules, 1988. ... Management 6,731,736 6,731,736 3. Commercial Management 2,589,129 2,589,129 4. Insurance ...

    dgov-supadmin - 09/04/2018 - 18:44

  7. Article VII of GATT

    ... into pursuant to Article XV of this Agreement. Where no such established par value and no such recognized rate of exchange exist, ... reflect effectively the current value of such currency in commercial transactions. The CONTRACTING PARTIES, in agreement with the ...

    dgov-supadmin - 04/07/2018 - 16:04

  8. जीएटीटी का अनुच्छेद सातवीं

    ... into pursuant to Article XV of this Agreement. Where no such established par value and no such recognized rate of exchange exist, ... reflect effectively the current value of such currency in commercial transactions. The CONTRACTING PARTIES, in agreement with the ...

    dgov-supadmin - 04/07/2018 - 16:07

  9. Conference of Chief Commissioner on Valuation.

    ... Commissioners on Valuation – reg Dated 29.9.2005 F.No.Val/Policy/22/2005 Mumbai, 29th September, 2005 To, The ... Standard units which are different from those used in the commercial documents (Invoices, Price of Lading) Non-compatibility of ...

    dgov-supadmin - 22/06/2023 - 18:33

  10. NIDB Manual

    ... as an effective tool to check possible under-valuation and commercial fraud on imported goods. Implemented in phases starting from ... 22 fields: Custom House Code (CUSH) Bill of Entry No. (BENO) Bill of Entry Date (BEDATE) Country of Origin (COO) ...

    dgov-supadmin - 23/05/2019 - 13:04