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        Customs

        Demurrage charges and despatch money Not to form part of the assessable value

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        Demurrage and despatch payments excluded from customs assessable value as non freight contractual penalties for valuation purposes. Demurrage and despatch payments are contractual penalties or rewards between carrier and charterer and do not constitute freight or part of the price paid or payable for goods; therefore they are not to be included in the assessable value for customs valuation.
                          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.

                                Demurrage and despatch payments excluded from customs assessable value as non freight contractual penalties for valuation purposes.

                                Demurrage and despatch payments are contractual penalties or rewards between carrier and charterer and do not constitute freight or part of the price paid or payable for goods; therefore they are not to be included in the assessable value for customs valuation.


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