How is the zakat assessed on Ta'if rose oil purchased from Ta'if for the purpose of selling it in Kuwait, bearing in mind that the proposed selling price is lower than the prevailing local market price?

Given the fluctuating prices of goods in the market, determining their true value is problematic. The true value of an item should be considered, not the price at which it is sold, nor an exaggerated price. This value is determined by consulting market experts, and the goods are zakat-able based on the fair value they determine, taking into account the location of the goods and the time when zakat becomes due. It is stated in "Ad-Durr Ath-Thameen" and "At-Taj wal-Ikliil" that goods are appraised at the price they are usually sold for at that time, a fair value, based on regular sales, not distress sales. Similarly, the fatwas of the Permanent Committee state that goods are appraised at their value when zakat becomes due.