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CUSTOMS PROCEDURES
Lecture ONE
CUSTOMS VALUATION OF IMPORTED
GOODS
14
Laminations/Conditions on the
use of transaction value
1. Evidence of a sale for export e.g. commercial invoices, sale
contract, Bank remittance.
2. Must be no restrictions on disposal or use by the buyer
3. Restrictions which limit the geographical area in which the goods
may be resold
4. The sales price is not subject to some condition or consideration
for which a value cannot be determined with respect to the
imported goods
5. No part of the proceeds of any resale, disposal, or us of the
imported goods by the buyer will accrued directly to the seller
unless an appropriate adjustment can be made
6. The buyer and seller should not be related