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Answer Posted / bishwajeet kr. singh
FOB (Free on Board) is type of price which related to
imported goods. it means price of imported goods at time of
clearance of said goods to shipping company for the purpose
of export in country of exportation. This price is relevant
for calculation of Assessable value u/s 14 of The Custom
Act read with Rule 10(i) of Custom Valuation (Determination
of Price of Imported goods) Rule 2007 in case country of
Importation is India.
Answer by : bishwajeet.singh21@gmail.com
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