Section 6 in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007
6. Residual method.
(1)Subject to the provisions of rule 3, where the value of the export goods cannot be determined under the provisions of rules 4 and 5, the value shall be determined using reasonable means consistent with the principles and general provisions of these rules provided that local market price of the export goods may not be the only basis for determining the value of export goods.
