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<h1>Transportation Costs Excluded in Excisable Goods Value Except When Factory Isn't Place of Removal; Section Clarified</h1> When excisable goods are sold for delivery at a location other than the place of removal, their value is considered the transaction value, excluding transportation costs from the place of removal to the delivery location. Transportation costs include actual transportation expenses and, if freight is averaged, costs calculated according to accepted costing principles. It is clarified that transportation costs from the factory to the place of removal are not excluded when determining the value of excisable goods if the factory is not the place of removal.