Section 11(1) in The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007
(1)The importer or his agent shall furnish -(a)a declaration disclosing full and accurate details relating to the value of imported goods; and(b)any other statement, information or document including an invoice of the manufacturer or producer of the imported goods where the goods are imported from or through a person other than the manufacturer or producer, as considered necessary by the proper officer for determination of the value of imported goods under these rules.
