Customs valuation: transaction value must include buyer incurred costs and services when valuing imported goods for customs purposes.

Rule 9 requires that the transaction value of imported goods include specified buyer-incurred costs and services not reflected in the price actually paid or payable, including commissions, container and packing costs, supplied materials and tooling, royalties or licence fees required as a sale condition, proceeds accruing to the seller, and other conditional payments. The deliverable value at importation must also encompass transport to the place of importation, loading/unloading/handling charges and insurance, with prescribed assumptions where costs are not ascertainable, and all additions must rest on objective and quantifiable data.

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