Transaction value adjustments: include buyer-borne costs, buyer-supplied inputs, royalties, and transport and insurance in valuation. The rules require additions to the transaction value of imported goods for costs not included in the price actually paid or payable, including commissions (except buying commissions), containers, packing, buyer-supplied materials and services used in production, royalties and licence fees payable as a condition of sale, proceeds accruing to the seller, and other payments to satisfy seller obligations. Valuation also includes transport, loading, unloading, handling and insurance to the place of importation, with prescribed presumptive percentages where costs are not ascertainable, exclusions for certain transshipments, and inclusion of demurrage and similar charges.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transaction value adjustments: include buyer-borne costs, buyer-supplied inputs, royalties, and transport and insurance in valuation.
The rules require additions to the transaction value of imported goods for costs not included in the price actually paid or payable, including commissions (except buying commissions), containers, packing, buyer-supplied materials and services used in production, royalties and licence fees payable as a condition of sale, proceeds accruing to the seller, and other payments to satisfy seller obligations. Valuation also includes transport, loading, unloading, handling and insurance to the place of importation, with prescribed presumptive percentages where costs are not ascertainable, exclusions for certain transshipments, and inclusion of demurrage and similar charges.
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