Customs valuation: definition of place of importation clarifies included costs; handling and transshipment charges excluded. Amendment defines place of importation as the customs station where goods are cleared or warehoused and states that transaction value includes costs up to that place. Loading, unloading and handling charges shall not be added to CIF at the place of importation; only charges incurred for delivery to the place of importation are includible. Provisos to Rule 10(2) clarify computation of freight and insurance when only aggregate FOB-plus-freight or FOB-plus-insurance is known. Transshipment costs within India are excluded from transaction value.