Place of importation clarified for customs valuation, limiting inclusion to actual delivery costs to that location. Amendment defines place of importation as the customs station where goods are cleared for home consumption or removed for warehouse deposit, and provides that transaction value includes costs incurred up to that place. Loading, unloading and handling charges will no longer be automatically added to CIF value; only charges actually incurred for delivery to the place of importation are includible. The Rules further clarify computation of freight and insurance when only combined FOB-plus values are known and exclude domestic transshipment costs from transaction value across different modes.
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Place of importation clarified for customs valuation, limiting inclusion to actual delivery costs to that location.
Amendment defines place of importation as the customs station where goods are cleared for home consumption or removed for warehouse deposit, and provides that transaction value includes costs incurred up to that place. Loading, unloading and handling charges will no longer be automatically added to CIF value; only charges actually incurred for delivery to the place of importation are includible. The Rules further clarify computation of freight and insurance when only combined FOB-plus values are known and exclude domestic transshipment costs from transaction value across different modes.
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