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When can one apply the method of valuation based on the transaction value of identical goods?

April 26, 2017based identical method transaction valuation value

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When can one apply the method of valuation based on the transaction value of identical goods?

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Ans: The method of valuation based on transaction value of identical goods can be used when the transaction value method fails or is not applicable and when transaction value of identical goods imported at or about the same time is available.