As per section 14(1) of the Customs Act, 1962, the value of the export goods shall be the transaction value of such goods.


In case of export goods, the transaction v alue shall be    

  • the price actually paid or payable for the goods
  • when sold for export from India
  • for deliver y at the time and place of exportation
  • where the buyer and seller of the goods are not related
  • and price is the sole consideration for sale
  • subject to such other conditions as may be specified in the rules made in this behalf i.e. the Customs Valuation (Determination of Value of Export Goods) Rules 2007.


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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.