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.


  1. Indirect Tax
  2. Customs

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.