How are damaged goods evaluated?

How are damaged goods evaluated?

In the event that the incoming shipment is completely defective upon import and local laws require the export or execution of damaged goods without any customs liability, there will be no need for evaluation In case the shipment is completely defective and the importer decides to receive it, in this case the paid value is not the real value and the transaction value method can not be applied since there is no information available for identical or similar goods in such a case, If it is not applicable, the flexible method is used In the event that the shipment is partially damaged, a relative assessment of the non-damaged part can be made according to the transaction value method and the damaged part is treated according to the above

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