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assesable value and paymnet in customs duty

This query is : Resolved 
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(Querist)
16 May 2016 can actual paid amount and declared value for shipping be different for purpose of custom duty
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Dr.RAMAKRISHNA. C

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Dr.RAMAKRISHNA. C (Expert)
12 August 2016 Custom duties are paid on ad valorem basis- levying custom duties in proportion to the estimated value of the goods or transaction concerned.
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