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of <h1>Import Costs: Include Commissions, Packing, Royalties, Transport, and Insurance per Rule Guidelines. No Other Additions Allowed.</h1> In determining the transaction value of imported goods, certain costs must be added to the price paid or payable. These include commissions (excluding buying commissions), container and packing costs, and the value of goods and services provided by the buyer for production and sale, such as materials, tools, and design work. Royalties, license fees, and any resale proceeds benefiting the seller must also be included. The value of imported goods includes transport, loading, unloading, handling, and insurance costs. Additions are based on objective data, and no other additions are permitted beyond those specified in the rule.
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