Customs valuation adds specified costs, royalties, and transport charges to imported goods only on objective, quantifiable data.

Customs valuation under the transaction value method requires addition of specified components to the price actually paid or payable for imported goods where those amounts are incurred by the buyer but not already included. The value of imported goods further includes transport, loading, unloading, handling, and insurance charges up to the place of importation, with percentage-based deeming provisions where actual cost cannot be ascertained. All additions must rest on objective and quantifiable data, and no amount may be added except as expressly provided.

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