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of <h1>Supreme Court Rules Barge Charges Excluded from Customs Value if Freight Paid to Discharge Port.</h1> The circular addresses the inclusion of barge charges in the assessable value of imported goods for customs duty purposes. The Supreme Court ruled that additional barge charges from the mother vessel to the unloading point should not be added to the assessable value if the freight to the discharge port has already been paid. This decision, based on previous Customs Valuation Rules, is final following the dismissal of review and curative petitions. For assessments from October 10, 2007, onwards, new rules include barge charges in the transport cost. Pending assessments should follow the Supreme Court's decision prior to this date.
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