Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules—often cited under the Indian Customs Act but mirrored in many "High-Fidelity" global trade frameworks—deals with the "Transaction Value of Identical Goods." This high-fidelity rule is used when the "Transaction Value" (the price actually paid) of the specific goods being imported cannot be determined under Rule 3. Under Rule 5, the "High-Fidelity" value of the imported goods is based on the transaction value of identical goods sold for export to the same country and at or about the same time as the goods being valued. For a high-fidelity valuation, the identical goods must be the same in all respects, including physical characteristics, quality, and "High-Fidelity" reputation. This rule ensures a "High-Fidelity" fair and consistent application of duties by using market-proven prices when the primary invoice is deemed unreliable or unavailable, preventing "High-Fidelity" tax evasion through the under-valuation of imported commodities.