Section 13: Interpretative notes

Q: What does Section 13 of The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (TCVDVIGR) deal with?

Section 13 TCVDVIGR pertains to "Interpretative notes". It is part of the The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, a legislation enacted by the Parliament of India. Section 13 of The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (TCVDVIGR) governs interpretative notes. As verified on 19 May 2026.

Q: Is Section 13 TCVDVIGR still in force?

Yes, Section 13 of the The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 is currently in force across the Republic of India.

Q: What is धारा 13 TCVDVIGR?

धारा 13 TCVDVIGR is the Devanagari Hindi reference for Section 13 of the The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Section 13 of The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (TCVDVIGR) governs interpretative notes. As verified on 19 May 2026.

Q: What is Dhara 13 TCVDVIGR?

Dhara 13 TCVDVIGR is the Roman Hindi reference for Section 13 of the The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. "Dhara" means "Section" in Hindi. Section 13 of The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (TCVDVIGR) governs interpretative notes. As verified on 19 May 2026.

Q: How to cite Section 13 of The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007?

Cite as: "Section 13, The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (TCVDVIGR)" in legal briefs. For academic writing, use the BlueBook format: The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, § 13 (India).

Law on Tips Editorial Board

- The interpretative notes specified in the Schedule to these rules shall apply for the interpretation of these rules.

The Schedule

(See rule 13)

INTERPRETATIVE NOTES

General Note:

Use of generally accepted accounting principles