   
  
G/VAL/W/379  
 
25 May 2021  
(21-4310) Page: 1/1 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  ON TARIFFS AND TRADE  1994  
INDIA 
Questions from the European Union  to India  
regarding document G/VAL/ N/2/IND/2  
The following communication, dated 21 May 2021, is being circulated at the request of the delegation 
of the European Union . 
 
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In its response to question 10 (a)(iv) of G/VAL/N/2/IND/2, India noted that Section 156(2)(a) of the 
Customs Act, 1962 empowers the Central Government to make rules providing for the manner of 
determining the transaction value of the imported goods under Section 14 of Customs Act, 1962. 
Could India please clarify if any such rules  have been adopted with r espect to Section 14(2) of the 
Customs Act, 1962? If so, could India please notify such rules to the Committee on Customs 
Valuation?  
 
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