⭐ Important points (exam-critical)
- ⭐Transaction Value rejected if related party influences price or condition cannot be quantified.
- ⭐AEO (Authorised Economic Operator) — tiered programme for trusted importers/exporters.
- ⭐Bill of Entry must be filed before / by next day of vessel arrival (else late fee).
- ⭐Duty Drawback rates revised periodically in Customs notifications.
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