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Introduction - Valuation of imported and export goods

Last updated at March 16, 2023 by

Introduction

Valuation means determining the value on which custom duty is charged

 

Duty is payable on imported or exported goods either of following ways:

  • Transaction Value
  • Tariff Value

 

 

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.