What are the situations where the term "actual sale" does not apply and leads to the rejection of the value of the transaction?

What are the situations where the term “actual sale” does not apply and leads to the rejection of the value of the transaction?

The Technical Committee for Value for Customs purposes has prepared a list of cases that come out of the scope (Actual sale) and is not evaluated in accordance with the transaction value method and any valuation method is applied to it 9) Other such cases are for example (Free imports) donations – samples – advertising materials Imports goods for sale to source account Imports of goods to source branches Transactions for the purpose of leasing – the importer’s confirmation of the value of the value higher than the value of the invoice provided without providing justification This increase Imports goods on loan Imports of waste (lost goods) Imports of personal effects – Barter transactions

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